CPA as well. It's certainly not going to be as brazen as a check with "fraud" in the memo, but the media and deboonkers would be obtuse to accept nothing less as proof (even then, not entirely certain). But it is pretty brazen in that there is no need for elaborate, sophisticated money laundering/tax evasion, because they know they're too powerful to be investigated. And even if they were investigated, they wouldn't set a foot in jail, much less the courtroom.