filed for more than $1 million in tax refunds involving half the jail population. >> what they would do is go to other inmates and suggest to an inmate, i can get you $4500 in a tax return. it will cost you $500. >> reporter: in some cases, with the help of friends and family, the prisoners would fill out the 1040 ez short form and attach a 4852 form with the names of businesses that didn't exist and income they never earned. the 4852 is a substitute used when an employer doesn't provide a w-2. the initial investigation was handled by county prosecutor, john ellsworth. phone calls were recorded. >> one of the main guys at one point is telling one of his cohorts that he is not going to do white collar street crime anymore, because uncle sam is take caring of him. >> reporter: before they were