A.I.Krakauer quotes a memo from a lawyer at the firm Copilevitz & Canter, who examined C.A.I.’s tax return and warned that the I.R.S. could cite Mortenson for receiving excess benefit from a charity.

科莱考尔在文章中还引用了一位Copilevitz & Canter公司律师的备忘录，这位律师在检查过中亚协会的纳税申报单之后，曾警告说美国国税局可能会以利用慈善非法敛财的罪名传讯摩顿森。

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Memo 2012-160: The Tax Court allows S corporation shareholders to fix years of sloppy tax planning.

FORBES: The Top Ten Tax Cases Of 2012, #5: S Corporation Shareholders Get A Mulligan For Sloppy Tax Planning