It involves undercover New York agents, outfitted with tape recording devices, who visited 177 preparers.

FORBES: Taxes

Computers have now replaced magnetic tape, meaning the devices can record more data and are far more likely to survive an impact.

BBC: Black box: Key to investigations

Fleishman, like others prosecuted for insider trading this year, was caught on tape recordings by the FBI using phones and informants fitted with recording devices.

FORBES: Primary Global's James Fleishman Gets 30 Months in Prison