Internal Revenue Service (principals, 18 U.S.C. 2):

David Luke Guest IRS, Fort Collins, Colorado EV

James Kenneth Marcy IRS, Cheyenne, Wyoming EV

2 principals x 55 moves @ $50,000.00 per move = $5,500,000 USD

Automatic triple damages (18 U.S.C. 1964(c)) = x 3

Total: $16,500,000 USD