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The KPMG tax shelter fraud scandal involves allegedly illegal U.S. tax shelters by KPMG that were exposed beginning in 2003. In early 2005, the United States member firm of KPMG International, KPMG LLP, was accused by the United States Department of Justice of fraud in marketing abusive tax shelters. ==Deferred prosecution agreement== Under a deferred prosecution agreement, KPMG LLP admitted criminal wrongdoing in creating fraudulent tax shelters to help wealthy clients dodge $2.5 billion in taxes and agreed to pay $456 million in penalties. KPMG LLP will not face criminal prosecution as long as it complies with the terms of its agreement with the government. On January 3, 2007, the criminal conspiracy charges against KPMG were dropped.〔http://www.washingtonpost.com/wp-dyn/content/article/2007/01/03/AR2007010301883.html〕 However, Federal Attorney Michael J. Garcia stated that the charges could be reinstated if KPMG does not continue to submit to continued monitorship through September 2008.〔http://www.iht.com/articles/ap/2007/01/03/business/NA_FIN_US_KPMG_Tax_Shelters.php〕 On 29 August 2005, nine individuals, including six former KPMG partners and the former deputy chairman of the firm, were criminally indicted in relation to the multi-billion dollar criminal tax fraud conspiracy. The nine individuals named in the indictment were: * Jeffrey Stein, former Deputy Chairman of KPMG, former Vice Chairman of Tax Services, and former KPMG tax partner, a lawyer with a Master’s in tax law. * John Lanning, former Vice Chairman of Tax Services, and former KPMG tax partner, a CPA (Certified Public Accountant). * Richard Smith, former Vice Chairman of KPMG in charge of Tax, a former leader of KPMG’s Washington National Tax, and former KPMG tax partner, a lawyer. * Philip Wiesner, former Partner-In-Charge of KPMG’s Washington National Tax and former KPMG tax partner, a lawyer with a Master’s in tax law and a CPA. * John Larson, a lawyer, CPA and former KPMG Senior Tax Manager who left KPMG to form a series of entities with defendant Robert Pfaff, which entities participated in certain tax shelter transactions as the purported investment advisor. * Robert Pfaff, a lawyer, CPA and former KPMG tax partner, who left KPMG to form a series of entities with defendant John Larson. * Raymond J. Ruble, also known as R.J. Ruble, a lawyer and former tax partner in the New York, New York, office of Sidley Austin, a prominent national law firm. * Mark Watson, former Partner-in-Charge of the Personal Financial Planning division in KPMG’S Washington National Tax, and former KPMG tax partner, a CPA. On 17 October 2005, another ten individuals were indicted on criminal conspiracy and tax evasion charges: * The four tax shelters at issue were known as BLIPS, or bond linked issue premium structure; Flips, or foreign leveraged investment program; OPIS, or offshore portfolio investment strategy and a variant of Flips; and SOS, or short option strategies. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「KPMG tax shelter fraud」の詳細全文を読む スポンサード リンク
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