A COURT in Moscow has found the late Russian lawyer Sergei Magnitsky guilty of tax fraud.
Moscow's Tverskoi court ruled on Thursday that Magnitsky was guilty of creating a million-dollar tax evasion scheme, news agencies reported.
Magnitsky was jailed in 2008 on charges of tax evasion.
He died in prison the next year of untreated pancreatitis after he testified against police officials, accusing them of stealing $US230 million ($A250.57 million) in tax rebates.
His death attracted international attention.
Bill Browder, Magnitsky's former boss and owner of investment firm Hermitage Capital, was also found guilty in absentia.
Browder claims that Magnitsky was killed in prison and has waged a campaign to ban Russian officials responsible for his death from entering the United States.
The US last year passed the Magnitsky Act, which calls for sanctions on Russian human rights offenders.
In response, Russian President Vladimir Putin signed a law barring Americans from adopting Russian orphans.
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