Banque Bonhôte

Criminal Indictment alleging tax fraud conspiracy involving accounts or companies in Belize, British Virgin Islands, Cayman Islands, Nevis, and Switzerland in USA v. Carlos E. Kepke, who was described as "an attorney specializing in creating and maintaining foreign trusts and companies for his clients", at the U. S. District Court for the Northern District of California.

Deferred Prosecution Agreement in which the defendant agreed to pay tax, penalties, and interest totaling $139.2 million regarding "an illegal scheme to conceal income and evade taxes he owed by using an offshore trust structure with related foreign corporations and offshore bank accounts, and by willfully filing a series of false documents with the Internal Revenue Service" involving entities and accounts in Belize, Bermuda, British Virgin Islands, Cayman Islands, Nevis, and Switzerland in USA v. Robert F. Smith, of Austin, Texas, at the U. S. District Court for the Northern District of California.