奥斯汀·曼 (Austin Man) 因提交虚假纳税申报表少报比特币资本收益而被判处 2 年监禁

此举值得注意，因为它确实展示了联邦政府监管加密货币的至少一种方式。

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.

周四，奥斯汀一名男子因提交虚假纳税申报表而少报了他出售 370 万美元比特币所赚取的资本收益，被判处两年监禁。

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.

根据法庭文件和法庭陈述，弗兰克·理查德·阿尔格伦三世 (Frank Richard Ahlgren III) 提交了 2017 年、2018 年和 2019 年的虚假纳税申报表，少报或未申报价值 400 万美元的比特币销售，而他从中获得了巨额收益。

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 是比特币的早期投资者，早在 2011 年就购买了比特币。2015 年，Ahlgren 使用他在 Coinbase 的账户购买了大约 1,366 枚比特币。那年比特币的最高售价约为 495.56 美元。 2017 年 10 月，Ahlgren 出售了大约 640 个比特币，交易价格约为每比特币 5,807.53 美元，总价值为 370 万美元。阿尔格伦用所得收益在犹他州帕克城购买了一套房子。根据法庭记录，Ahlgren 在 2015 年使用他的 Coinbase 账户购买了大部分用于买房的比特币。 Ahlgren 在向会计师提供的 2017 年联邦所得税申报表摘要中对他的会计师谎报了出售比特币的收益和损失，以掩盖他的全部收益。随后，Ahlgren 提交了一份虚假的 2017 年联邦所得税申报表，该申报表大幅抬高了比特币的成本基础，导致 Ahlgren 少报了其出售比特币的真实资本收益。

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 还在 2018 年和 2019 年以超过 65 万美元的价格出售了比特币，但他在 2018 年和 2019 年的纳税申报表中根本没有报告这一情况。这些年来，Ahlgren 采取了一些复杂的措施来试图隐藏他在比特币区块链上的交易，包括通过多个钱包转移他的比特币、亲自与个人会面以将比特币兑换成现金以及使用混合器，这些混合器旨在隐藏制造比特币的个人。特定交易。事实上，2014 年 5 月，Ahlgren 在博客中讲述了他对混合器的了解，以此作为为比特币交易添加匿名性的方法。Ahlgren 犯罪行为造成的税收损失总计超过 100 万美元。

“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.”

“弗兰克·阿尔格伦三世通过买卖比特币赚取了数百万美元，”司法部税务部门代理副助理总检察长斯图尔特·M·戈德堡在一份声明中表示。 “但他没有缴纳他知道应缴的税款，而是向会计师谎报了他大部分收益的数额，并试图通过旨在掩盖他在比特币区块链上的交易的复杂技术来掩盖他的另一大部分利润。今天的这种行为使他被判处两年徒刑。”

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.

除了监禁之外，美国德克萨斯州西区地方法院法官罗伯特·皮特曼还命令阿尔格伦执行一年的监督释放，并向美国支付 1,095,031 美元的赔偿金。

“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.”

“阿尔格伦将入狱，因为他相信他的加密货币交易是无法追踪的。这一案件表明，没有人可以凌驾于法律之上。我在国税局刑事调查局的团队拥有追踪金融活动的专业知识和工具，无论是涉及美元、比索还是加密货币，”国税局刑事调查局 (IRS-CI) 休斯顿办事处代理特别负责人露西·谭 (Lucy Tan) 表示。 “本案标志着第一起仅针对加密货币的刑事逃税起诉。由于加密货币的价格很高，因此对其销售不纳税的诱惑也很大。避免诱惑，避免联邦监狱。”