U.S. citizens and residents who have more than $10,000 in a bank account in a foreign country are required to file with the United States Treasury, Financial Crimes Enforcement Network.

Jie Suo, 56, of Milpitas, pleaded guilty to one count of obstructing or impeding the administration of Internal Revenue laws

Shelbee Szeto admitted to buying luxury cars, handbags, jewelry over four years, using fraudulent H-P credit cards.