A former IRS agent who told her clients that her inside knowledge of the agency would prevent detection of a fraudulent deduction has pleaded guilty to attempting to interfere with the administration of IRS laws, the Associated Press reported.

Marissa Hyde, 43, told U.S. District Court Judge Ted Stewart that she “made a mistake” by using the fraudulent deduction on behalf of clients of her company Accounting and Business Consulting, located in Layton, Utah.

Hyde admitted she had tried to cheat the government by creating a false deduction for her clients, the AP reported. Stewart scheduled sentencing for Jan. 11. The charge carries a maximum sentence of three years in prison and a $250,000 fine.

The prosecutors described the scheme as using domestic and offshore entities in a way that claimed to provide legitimate tax benefits but which actually was intended to hide income and assets and evade taxes, the AP reported.