A Minneapolis man and his out-of-state cohort filed more than 100 false tax claims totaling $3 million, according to charges filed in federal court.

Henry Remington Herod, 42, of Minneapolis, and Matthew McDowell, 44, of Port Allen, La., were charged in U.S. District Court in St. Paul in connection with the filings they made on behalf of themselves and others, the U.S. Attorney's Office announced Friday.

Specifically, Herod and McDowell are both charged with conspiracy to defraud the United States, and Herod is charged with nine counts of making false claims.

Both men have appeared in court and remain free on personal recognizance bonds. They are due back in court next Thursday. Messages were left with their attorneys seeking a response to the allegations.

According to the indictments:

The returns included false employment, income and tax credit information that led to the large refunds.

For the tax year 2021, Herod prepared and filed false returns claiming refundable sick and family leave tax credits available to certain self-employed individuals unable to work due to COVID-19.

For the 2022 tax year, Herod and McDowell prepared and filed false returns claiming refundable tax credits for taxes paid on fuel ostensibly used for off-highway business purposes.

"Collectively, the defendants knowingly and willfully completed and filed 115 fraudulent federal income tax returns, falsely claiming approximately $3,032,839 in tax refunds the filers were not entitled to," a statement from the U.S. Attorney's Office read.