▁was ▁for ged . ▁R ely ing ▁on ▁this ▁evidence , ▁the ▁state ▁claims ▁Sh ain ▁for ged ▁both ▁documents . ▁Sh ain ▁den ies ▁for ging ▁the ▁in voice ▁and ▁claims ▁it ▁was ▁given ▁to ▁him ▁by ▁someone ▁else ▁involved ▁in ▁the ▁project . ▁The ▁tax ▁cred its ▁involved ▁were ▁given ▁to ▁Sol ar City , ▁the ▁third ▁developer ▁in ▁the ▁project , ▁along ▁with ▁its ▁financial ▁back ers . ▁According ▁to ▁The ▁Oregon ian , ▁" Th ose ▁back ers ▁provide ▁up front ▁finan cing ▁for ▁the ▁projects ▁in ▁exchange ▁for ▁a ▁share ▁of ▁the ▁project ▁reven ues ▁and ▁the ▁federal ▁and ▁state ▁tax ▁cred its , ▁which ▁they ▁can ▁use ▁to ▁offset ▁their ▁own ▁tax es ." ▁Sol ar City ▁stated , ▁" We ▁fin anced ▁and ▁constructed ▁the ▁projects ▁in ▁accord ▁with ▁the ▁requirements ▁of ▁the ▁Oregon ▁Department ▁of ▁Energy ." ▁The ▁company ▁arg ues ▁that ▁the ▁state ▁h ired ▁Sh ain , ▁and ▁it ▁had ▁no ▁knowledge ▁of ▁the ▁ph ony ▁documents ▁in ▁question , ▁otherwise ▁it ▁would ▁have ▁not ▁purs ued ▁the ▁ende avor . ▁ ▁Tre as ury ▁Department ▁in qui ries ▁In ▁ 2 0 1 2 , ▁the ▁Tre as ury ▁Department ▁began ▁investig ative ▁inter views ▁of ▁solar ▁fir ms ▁regarding ▁their ▁fair ▁market ▁value ▁calculations ▁for ▁constructed ▁solar ▁energy ▁systems . ▁The ▁I RS ▁has ▁yet ▁to ▁determine ▁whether ▁or ▁not ▁these ▁values ▁have ▁been ▁infl ated . ▁In ▁a ▁ 2 0 1 6 ▁federal ▁fil ing , ▁Sol ar City