Henry Remington Herod, 43, was sentenced to 30 months’ imprisonment and ordered to pay $1.18 million in restitution for his role in preparing and filing false, fictitious, and fraudulent federal income tax returns claiming refunds.
Herod was sentenced before Chief U.S. District Court Judge Eric C. Tostrud on July 16, 2026.
According to court documents, beginning in or about April 2022 and continuing through at least May 2023, Herod conspired with Matthew McDowell and others to defraud the Internal Revenue Service by obtaining and aiding to obtain the payment of false, fictitious, and fraudulent claims. Matthew McDowell was separately sentenced on April 6, 2026.
As part of the conspiracy, Herod devised and participated in a scheme to obtain money from the United States government by filing false federal income tax returns claiming refunds. He solicited others to provide their names, addresses, and Social Security numbers and used false employment, income, and tax credit information to defraud the United States through fraudulent tax filings.
For tax year 2021, Herod knowingly and willfully completed and filed false tax returns claiming refundable sick and family leave tax credits available to certain self‑employed individuals due to COVID-19-related care. Herod charged filing co‑conspirators a portion of their fraudulent refunds as a fee. Herod also personally prepared and filed false claims for refunds on behalf of individuals for tax year 2022. These claims included false refundable fuel tax credits.
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In total, Herod filed 42 fraudulent returns for tax year 2021, claiming $1,290,267 in refunds, and 60 fraudulent returns for tax year 2022, claiming $1,460,143 in refunds.
“Stealing from the United States is stealing from hardworking Americans. We are grateful for the strong partnership with IRS Criminal Investigations in bringing this case forward, and we will continue working to find and prosecute those who steal from the American taxpayers,” said U.S. Attorney Daniel N. Rosen.
Herod also taught McDowell how to prepare fraudulent tax returns, including how to falsely claim refundable fuel tax credits, in exchange for $400. With Herod’s assistance, McDowell prepared and filed thirteen fraudulent 2022 income tax returns claiming $282,429 in refunds. Together, they knowingly and willfully completed and filed 115 fraudulent federal income tax returns, falsely claiming the filers were entitled to approximately $3,032,839 in refunds.
“This sentencing is yet another example of the sheer greed that plagued COVID-19-era benefit programs intended to help alleviate the hardships individuals and businesses were experiencing during the pandemic,” said Adam Jobes, Special Agent in Charge, IRS Criminal Investigation, Chicago Field Office. “Henry Herod’s scheme to defraud American taxpayers through blatantly false claims for tax credits and refunds and his involvement of others to carry out his fraud scheme was foiled by diligent IRS Criminal Investigation Special Agents. The fraud tactics change from program to program, but the tenacity of our investigators never lets up.”
Assistant U.S. Attorney Matthew C. Murphy is prosecuting the case.
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