Sergei Magnitsky did not choose to be a hero or seek the public spotlight. A tax lawyer for a Western investment firm, he led a comfortable middle-class life in Moscow and sought to live by the rules. So when he discovered an illegal scheme that defrauded Russian taxpayers of $230 million — still the largest known tax fraud in the country’s history — he did what any law-abiding citizen would do: He reported the crime to the authorities.

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