U.S. District Judge Benjamin Settle held that Kukhahn knew or had reason to know that her scheme was false . The court found that Kukhahn charges her customers between $ 1,750 and $ 3,195 for her decoding services . According to the court , the IRS determined that Kukhahn 's scheme caused revenue losses to the U.S. Treasury of approximately $ 4.9 million as a result of her customers ' failure to file tax returns and pay taxes . The court ordered Kukhahn to give the Justice Department a list of her customers .