The issue focused on government legislation that criminalizes tax evasion. But law enforcement officials said they were also concerned about federal laws and regulations that make it illegal to hide financial assets in foreign countries.

Navy Criminal Investigative Service Special Agent Tim Lawler, who led the investigation, said law enforcement authorities had little evidence of political corruption or official wrongdoing. The Justice Department has already agreed to pay out $5.6 million to resolve civil claims brought by lawyers representing government contractors who worked for government agencies under contract.
