If a US citizen obtains a large amount of money illegally (extortion, drug money, bank robbery), and they and the money move outside the US to a place that doesn't extradite criminals back to the States, can the criminal's heirs inherit the money and legally move it back to the US as "clean" money? I believe stolen inherited art work is still considered the property of the person or heirs of the person it was stolen from; it doesn't become "clean" just because the thief died, but what about cash?