Court of Appeals for the Seventh Circuit October 22, 2013, No. 13-1349 (United States v. Berkowitz)

FLAUM, Circuit Judge.

Yair Berkowitz, together with a host of others, participated in a massive tax fraud scheme with the object of filing false tax returns in the names of over 3,000 unknowing, incarcerated, or deceased people. The scheme netted over $10 million in refund payments from the IRS and state tax agencies before it was discovered.