A B757-200 WHILE TAXIING TO ENG RUN AREA TAXI CREW ALLEGEDLY MADE AN ACTIVE RWY INCURSION.

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AFTER WE RETURNED ACFT TO THE GATE FOR A DEP TRIP; WE GOT A CALL TO CALL THE LOGAN TWR SUPVR (XXXX). HE SAID WE CROSSED AN ACTIVE RWY WITHOUT CLRNC AND THEY WOULD TAKE ACTION AGAINST US. TECHNICIAN YYY (L SEAT) AND MYSELF (R SEAT; RADIOS) WERE CALLED UPON TO TAKE A B757 OUT FOR A PWR RUN TEST OF #1 ENG DUE TO 2.5 BLEED ACTUATOR CHANGE. TAXI INSTRUCTIONS WERE AS FOLLOWS: TXWY A; HOLD SHORT TXWY C. AMENDED TO GIVE WAY TO A JETSTREAM. APCHING TXWY C; WE RECEIVED FURTHER INSTRUCTIONS. TXWY A; TXWY K1 TO TXWY B. WHEN APCHING TXWY B HOLD POINT; WE WERE TOLD TO CONTACT ZZZ TWR (119.10). AFTER CONTACT WITH TWR WE WERE TOLD TO PROCEED TO RWY 4R DOGLEG FOR ENG RUNUP TEST. AFTER SUCCESSFUL TEST WE WERE CLRED TO TAXI TXWY A; TXWY K1; TXWY B; TXWY S; HOLD SHORT OF RWY 9. THEN CLRED TO CROSS RWY 9 AND RWY 22R; CONTACT GND 121.90; TXWY A TO THE GATE; GIVE WAY TO COMPANY B737 BEFORE GOING TO GATE. THEY ARE ACCUSING US OF THE RWY INCURSION WHEN WE WERE GOING OUT AND WERE TOLD TO SWITCH FREQS FROM 121.90 TO 119.10 AND TOLD TO PROCEED TO RWY 4R DOGLEG FOR RUNUP; AT WHICH TIME WE CROSSED ACTIVE RWY 27 TO GET TO RWY 4R. AT NO TIME DURING THE TAXI DID WE FEEL WE MESSED UP AND I WROTE DOWN ALL TAXI INSTRUCTIONS. PERHAPS THE ZZZ GND (121.90) SHOULD HAVE LET US HOLD AT TXWY B HOLD POINT BEFORE SWITCHING US OVER TO ZZZ TWR (119.10). AND I FEEL WE ARE INNOCENT OF THE ACCUSED RWY INCURSION.