Robert F. Smith's deal with his mentor helped make him a billionaire. Prosecutors say it also ensnared him in tax evasion. - The Washington Post

... "It's certainly a very troubling case in terms of shining a light on the extent to which wealthy Americans are avoiding taxes through offshore vehicles," ...
https://www.washingtonpost.com/business/2020/11/09/smith-brockman-tax-evasion/