&#13 Houston tax lawyer Carlos Kepke had been tutoring rich Americans like Robert F. Smith for many years on how to move belongings offshore when an undercover agent posing as a bar operator turned up in 2018.&#13 &#13 The intention was to acquire proof for a tax fraud scenario towards Kepke. It wasn’t hard. As the wired agent recorded the discussion, Kepke bragged about putting assets in offshore trusts, notably in the Central American nation of Belize. Customers transfer money and declare to generate management, in keeping with federal legislation. But they make a decision how it is employed, not the overseas trustees.&#13 &#13 “You under no circumstances drop handle,”…