The illegal shelters helped high-income taxpayers claim inflated charitable contribution tax deductions in connection with the donation of a conservation easement over land. 

According to court documents, between 2013 and 2019 Anderson and others promoted and helped sell the shelters. The conspirators obtained inflated appraisals to reach the desired amount of tax deductions.  He received more than $300,000 in commissions for promoting and selling the shelters.

He was also given “free units” for taking false deductions for charitable contributions on his own tax returns.

Anderson is scheduled for sentencing on June 27 and faces a maximum of five years for conspiring to defraud the United States.