奧斯汀曼 (Austin Man) 因提交虛假納稅申報表少報比特幣資本收益而被判處 2 年監禁

此舉值得注意，因為它確實顯示了聯邦政府監管加密貨幣的至少一種方式。

An Austin man was sentenced Thursday to two years in federal prison for filing a false tax return that underreported the capital gains he earned from selling $3.7 million in bitcoins.

週四，奧斯汀一名男子因提交虛假納稅申報表而少報了他出售 370 萬美元比特幣所賺取的資本收益，被判處兩年監禁。

According to court documents and statements made in court, Frank Richard Ahlgren III filed false tax returns for 2017, 2018 and 2019 that either underreported or did not report the sale of $4 million worth of bitcoins, from which he had substantial gains.

根據法庭文件和法庭陳述，弗蘭克·理查德·阿爾格倫三世(Frank Richard Ahlgren III) 提交了2017 年、2018 年和2019 年的虛假納稅申報表，少報或未申報價值400 萬美元的比特幣銷售，而他從中獲得了巨額收益。

Ahlgren was an early investor in Bitcoin and purchased bitcoins as early as 2011. In 2015, Ahlgren bought approximately 1,366 bitcoins using his accounts with Coinbase. The highest price Bitcoin sold for that year was approximately $495.56. In October 2017, Ahlgren sold approximately 640 bitcoins trading at approximately $5,807.53 per bitcoin for a total of $3.7 million. Ahlgren used the proceeds to purchase a house in Park City, Utah. According to court records, Ahlgren purchased the majority of the bitcoins used to buy the house in 2015 using his Coinbase account. Ahlgren lied to his accountant about the gains and losses from the sale of his bitcoins in a summary he provided to his accountant for his 2017 federal income tax return in order to conceal the full extent of his gain. Ahlgren then filed a false 2017 federal income tax return that substantially inflated the cost basis of the bitcoins, which had the effect of Ahlgren underreporting his true capital gain from his sale of bitcoins.

Ahlgren 是比特幣的早期投資者，早在 2011 年就購買了比特幣。當年比特幣的最高售價約為 495.56 美元。 2017 年 10 月，Ahlgren 出售了大約 640 個比特幣，交易價格約為每比特幣 5,807.53 美元，總價值為 370 萬美元。阿爾格倫用所得收益在猶他州帕克城購買了一套房子。根據法庭記錄，Ahlgren 在 2015 年用他的 Coinbase 帳戶購買了大部分用於購買房屋的比特幣。 Ahlgren 在向會計師提供的 2017 年聯邦所得稅申報表摘要中對他的會計師謊報了出售比特幣的收益和損失，以掩蓋他的全部收益。隨後，Ahlgren 提交了一份虛假的 2017 年聯邦所得稅申報表，該申報表大幅抬高了比特幣的成本基礎，導致 Ahlgren 少報了其出售比特幣的真實資本收益。

Ahlgren also sold bitcoins for more than $650,000 in both 2018 and 2019, which he did not report at all on his 2018 and 2019 tax returns. Ahlgren took several sophisticated steps to attempt to conceal his transactions on the bitcoin blockchain for these years, including moving his bitcoins through multiple wallets, meeting an individual in person to exchange bitcoins for cash and using mixers, which are designed to conceal the individual who made the particular transaction. Ahlgren had, in fact, blogged about his knowledge of mixers as ways to add anonymity to bitcoin transactions in May 2014. In total, the tax loss from Ahlgren’s criminal conduct was over $1 million.

Ahlgren 還在 2018 年和 2019 年以超過 65 萬美元的價格出售了比特幣，但他在 2018 年和 2019 年的納稅申報表中根本沒有報告這一情況。多年來，Ahlgren 採取了一些複雜的措施來試圖隱藏他在比特幣區塊鏈上的交易，包括透過多個錢包轉移他的比特幣、親自與個人會面以將比特幣兌換成現金以及使用混合器，這些混合器旨在隱藏製造比特幣的個人。事實上，2014 年 5 月，Ahlgren 在部落格中講述了他對混合器的了解，以此作為為比特幣交易添加匿名性的方法。

“Frank Ahlgren III earned millions buying and selling bitcoins,” Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division said in a statement. “But instead of paying the taxes he knew were due, he lied to his accountant about the extent of a large portion of his gains and sought to conceal another chunk of his profits through sophisticated techniques designed to obscure his transactions on the bitcoin blockchain. That conduct today earned him a two-year sentence.”

「弗蘭克·阿爾格倫三世透過買賣比特幣賺取了數百萬美元，」司法部稅務部門代理副助理總檢察長斯圖爾特·M·戈德堡在一份聲明中表示。 「但他並沒有繳納他明知應繳的稅款，而是向會計師謊報了他大部分收益的數額，並試圖通過旨在掩蓋他在比特幣區塊鏈上的交易的複雜技術來掩蓋他的另一大部分利潤。今天的這種行為使他被判處兩年徒刑。

In addition to his prison sentence, U.S. District Court Judge Robert Pitman for the Western District of Texas ordered Ahlgren to serve one year of supervised release and to pay $1,095,031 in restitution to the United States.

除了監禁之外，美國德克薩斯州西區地方法院法官羅伯特·皮特曼還命令阿爾格倫執行一年的監督釋放，並向美國支付 1,095,031 美元的賠償金。

“Ahlgren will serve time because he believed his cryptocurrency transactions were untraceable. This case demonstrates that no one is above the law. My team at IRS Criminal Investigation has the expertise and tools to track financial activity, whether it involves dollars, pesos, or cryptocurrency,” Acting Special Agent in Charge Lucy Tan of IRS Criminal Investigation (IRS-CI)’s Houston Field Office said. “This case marks the first criminal tax evasion prosecution centered solely on cryptocurrency. As the prices for cryptocurrency are high, so is the temptation to not pay taxes on its sale. Avoid the temptation and avoid federal prison.”

「阿爾格倫將入獄，因為他相信他的加密貨幣交易是無法追蹤的。這起案件表明，沒有人可以凌駕於法律之上。我在國稅局刑事調查局的團隊擁有追蹤金融活動的專業知識和工具，無論是涉及美元、比索還是加密貨幣，」國稅局刑事調查局(IRS-CI) 休斯頓辦事處代理特別負責人露西·譚(Lucy Tan) 表示。 「本案標誌著第一起僅針對加密貨幣的刑事逃稅起訴。由於加密貨幣的價格很高，因此對其銷售不納稅的誘惑也很大。避免誘惑，避免聯邦監獄。