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Horizon Scanner
Financial Crime –
US Developments
August 2025
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Legal Risk When? What’s Next? Supporting Information
Landmark tax fraud case results in two- year prison sentence
Frank Richard Ahlgren III was sentenced to two years in prison for filing a false tax return in connection with underreporting capital gains from the sale of bitcoin. This conviction and sentencing marks the first criminal tax case
involving cryptocurrency that is otherwise unrelated to illegal activity. Ahlgren, an early bitcoin investor, engaged in complex and
sophisticated techniques to conceal the transactions. Believing the transactions untraceable, Ahlgren underreported