PITTSBURGH — An entrepreneur once sentenced to eight years in federal prison for a check kiting fraud that cost PNC Bank more than $31.3 million in the 1990s is charged with defrauding the Internal Revenue Service out of more than $6 million in taxes, interest and penalties by hiding much of his assets and income since 2000.

A federal grand jury on Wednesday indicted Michael Carlow and a woman who lives with him, Elizabeth G. Jones, on charges of conspiring to defraud the IRS.

Jones also is charged with filing false tax returns for a company she’s accused of using in the scheme, Endura Inc., while she was listed as its vice president in 2005 and 2006 and of willfully failing to file an individual 2005 return. Carlow is charged with filing fraudulent individual tax returns for 2003 to 2006.

Online court records don’t list attorneys for the defendants, and a phone number was unlisted for an address in the affluent suburb of Upper St. Clair identified in the indictment as the couple’s home. U.S. Attorney David Hickton declined to comment on the case, and a prominent defense attorney identified by prosecutors as Jones’ attorney said he couldn’t comment or even confirm that he represents her.

To understand the new charges against Carlow, one must understand his 1996 guilty pleas to charges of tax evasion conspiracy, filing of false tax returns and bank fraud for a massive scheme that involved two sets of books — accurate accounts he titled “Adam” and a false set called “Eve” — cooked by more than a half-dozen of his corporate minions, who also were convicted.

As such, Wednesday’s labyrinthine 29-page indictment begins with a brief recap, detailing more than $6 million the IRS determined Carlow owed as agents continued to sift through the earlier case.