Most, if not all, of the untaxed income received by Ingersoll was money that Ingersoll diverted initially from the public school academies that he was entrusted to operate for the benefit of the students, not him, his solely owned entities, or his self-aggrandizing schemes. The misplaced trust induced by Ingersoll allowed him to use accountants, bookkeepers and his solely-owned entities to conceal his diversion of funds and to defeat the oversight mechanisms on which the public relied to prevent the abuses committed by Ingersoll.”