The Deseret News reports the men dug up names, addresses and Social Security numbers from a website listing people who have died in California.
The Internal Revenue Service sent returns ranging from $1,000-$2,600 to the three men for a total of $24,000.
Indictments from U.S. District Court show that Joshua Erle Garrison, 20, and Nathaniel Jay McGee, 31, are both from Provo. Kaden John Ashton, 19, is from Orem.
Each faces five counts of aggravated identity theft and making false claims on tax forms.
McGee and Garrison have been arrested and plead not guilty. There is an arrest warrant out for Ashton.
Information from: Deseret News
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