Respondent Oppenheimer filed a Third-Party Statement of Claim, which alleged among other causes of action, breach of settlement agreement, fraudulent and negligent misrepresentation, and unjust enrichment.

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He headed the team that won the 1996 Pulitzer Prize for uncovering fraudulent practices at a fertility clinic and writing stories that led to federal indictments and the largest malpractice settlement in California history.

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In its settlement with the DOJ, KPMG further agreed that the firm would admit that the tax shelters were fraudulent.

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