A federal judge today sentenced Patrice Tierney, the wife of Democratic US Representative John F. Tierney, to 30 days in jail for aiding and abetting the filing of false tax returns. "There must be an actual sanction," US District Judge William G. Young said in imposing the sentence, noting the importance of protecting the tax system, which depends on citizens' voluntary compliance. Patrice Tierney must begin serving her sentence on Feb. 28.