Under an agreement with the Federal Trade Commission, the defendants in a scheme that allegedly bilked consumers out of more than 100 million by falsely claiming they could reduce their tax debts must surrender more than 15 million in cash and assets to settle charges that they violated federal law. Under the settlement order, American Tax Relief LLC and its leader, Alexander Seung Hahn, are banned from telemarketing, and they and Hahn's wife, Joo Hyun Park, are permanently prohibited from selling debt relief services.