https://www.theregister.co.uk/2019/09/19/scammer_justice/

A call-center scammer has lost his appeal to overturn a $9m fine – after a court pointed out the crook had specifically waived the right to appeal when he pleaded guilty.

Viraj Patel was part of a large India-based criminal enterprise that conned tens of thousands of Americans out of hundreds of millions of dollars: the swindlers would cold-call citizens and pose as US government officials demanding payment for unpaid taxes.