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FILE - In this May 19, 2019, file photo, billionaire technology investor and philanthropist Robert F. Smith announces he will provide grants to wipe out the student debt of the entire 2019 graduating class at Morehouse College in Atlanta. DOJ charges Houston billionaire Robert Brockman, not seen, with $2 billion tax fraud in largest such fraud case against an American. Prosecutors also announced Thursday, Oct. 15, 2020, that Robert Smith, founder and chairman of investment firm Vista Equity Partners, will cooperate in the investigation and pay $139 million to settle a tax probe. (Steve Schaefer/Atlanta Journal-Constitution via AP, File)

FILE - In this May 19, 2019, file photo, billionaire technology investor and philanthropist Robert F. Smith announces he will provide grants to wipe out the student debt of the entire 2019 graduating class at Morehouse College in Atlanta. DOJ charges Houston billionaire Robert Brockman, not seen, with $2 billion tax fraud in largest such fraud case against an American. Prosecutors also announced Thursday, Oct. 15, 2020, that Robert Smith, founder and chairman of investment firm Vista Equity Partners, will cooperate in the investigation and pay $139 million to settle a tax probe. (Steve Schaefer/Atlanta Journal-Constitution via AP, File)

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