The proposals would require companies and the shelter designers to disclose tax-avoidance transactions more fully, subject companies that engage in shams to a 40percentt penalty on taxes they evaded and penalize the designers up to half the fees they charged for creating shams.
In a separate case also unveiled Monday, federal prosecutors on Long Island charged that Mr. Hotton and several accomplices, including his wife, Sherri, had secured $3.7 million by creating sham invoices for companies they controlled and selling that debt at a discount to unsuspecting companies.
Both men voted for the disastrous 2006 law that suspended habeas corpus for "illegal enemy combatants" and created sham courts at Guantánamo Bay, Cuba, and both now say they regret it.
Roosevelt was later criticized for creating a sham process.
The five-year-old private suit alleges that Mr. Gabelli, whose investment prowess has earned him the nickname "Super Mario" on Wall Street, created sham companies to bid for cellphone licenses at a series of Federal Communications Commission auctions between 1995 and 2000.
They create sham transactions, phoney losses and phantom assets to enable their clients to dodge taxes.
The investigation also found that in some cases homes created sham records on residents that went undetected by state inspectors.
Believers should not, then, fear that their destiny is a sham, or find fault with God for creating them what they are.
In Nashville, the Justice Department sought an injunction to stop Thomas Edward Settles, a lawyer from Murfreesboro, Tenn., from "creating multiple sham entities" for clients to evade taxes.
La Mont is charged with creating a sham company to hide a consulting agreement with Salt Lake's bid officials.
