A federal grand jury has indicted seventeen people over conspiracy to defraud the Internal Revenue Service of $13.1 million in illegal tax refunds. The scheme involved stealing the identity of over 300 nursing home patients to file fake tax returns.

The defendants used the information to file over 365 fraudulent federal tax returns in 27 states, according to U.S. Attorney John Wood.

Some of the money obtained through the conspiracy was wired to bank accounts in Kenya, where at least 12 of the defendants were born or held citizenship, Woods said. The money was then withdrawn from ATM machines within Kenya.

The tax returns were filed online through computers at public coffee shops and restaurants in order to conceal the conspirators’ identities. The filing fees were paid with credit cards opened in identity theft victims’ names.

Ten of the defendants are being held in custody, three are believed to have fled to Kenya and four have yet to be accounted for, prosecutors say.