Case: Sophisticated Means Enhancement Found by Filing False Tax Returns During Ponzi Scheme (S.D. Ind.) (IRC §451)
April 25, 2022, 5:00 AM
Sophisticated means sentencing enhancement appropriate where defendant, found guilty of running a Ponzi scheme, issued false Forms 1099 and filed tax returns to report fictitious interest, a district court held in dismissing a defendant’s motion to reconsider. Defendant argued that because Treas. Reg.