| Item | Description | Count | Percent |
| Total | 5 | 100.0 | |
| 18 USC 286 | conspiracy to defraud the U.S. | 1 | 20.0 |
| 18 USC 287 | false claims against the U.S. | 1 | 20.0 |
| 18 USC 1001 | fraud and false statements | 1 | 20.0 |
| 26 USC 7201 | tax evasion | 1 | 20.0 |
| 31 USC 5324 | financial reporting requirement | 1 | 20.0 |