Three individuals, including an Ashe County insurance agent and two tax attorneys from Missouri, were sentenced for their roles in a tax fraud scheme that evaded approximately $22 million from the IRS. The scheme involved the promotion of a fraudulent tax shelter designed to inflate business expenses through fictitious fees, resulting in substantial financial gains for the defendants. Michael Elliott Kohn received a seven-year prison sentence, while David Shane Simmons and Catherine Elizabeth Chollet were sentenced to five and four years, respectively. They are also required to serve three years of supervised release and pay a significant restitution amount to the United States.