There seems to be a regular scheme like this working in Dutchess County, NY. When selling our place, I would review the county parcel records, and I found many where there was a big up, then down fluctuation in the prices over a short time, and it wasn't due to the market or remodeling. My theory is that someone buys a place at the going rate, then sells it to someone they know for a lower price, and then that person sells at the going rate, with that difference being some kind of payback, without it appearing as a simple cash payment. I probably only reviewed a few dozen houses, but found this on 3 or 4. I wouldn't be suprised if it is mafia related. The other scheme I see is where a business does very well for years, and then goes out of business. I believe that is probably a way to keep profits without paying taxes, so that on paper, it appears the business isn't making much money. The other one is a business that you notice never has customers, yet goes on and on for years. I think this is where on paper, the business appears to be doing well, with taxes paid on the supposed profits, but of course, the "profits" are likely from illegal business such as drug sales. "Breaking Bad" showed this where a car wash was used to launder the drug money.