The term participated in efforts to conceal the legal liability for the detention, abuse, or death of Sergei Magnitsky includes direct or indirect, knowing or unknowing, involvement in, among others:
(a) Actions with the intent or effect of obstructing the release of evidence regarding Sergei Magnitsky's treatment during his detention;
(b) Posthumous legal proceedings against Sergei Magnitsky; or
(c) The making of any false or misleading reports or accounts by officials of the Russian Federation concerning Sergei Magnitsky's detention, abuse, or death, or the fraudulent tax scheme he discovered, including official statements or findings regarding Sergei Magnitsky's treatment during his detention that contradict the July 6, 2011, findings of the independent investigation by the Presidential Council on the Development of Civil Society and Human Rights, or the December 28, 2009, report of the Public Oversight Commission for the City of Moscow for the Control of the Observance of Human Rights in Places of Forced Detention.