"The Racketeer Influenced and Corrupt Organizations Act (RICO) prohibits certain conduct involving a 'pattern of racketeering activity.' One of RICO's enforcement mechanisms is a private right of action, available to '[a]ny person injured in his business or property by reason of a violation' of the RICO's substantive restrictions."
"Respondent Ideal Steel Supply Corporation (Ideal) sells steel mill products along with related supplies and services. . . . Ideal sued petitioners . . . . It claimed petitioners were engaged in an unlawful racketeering scheme aimed at 'gain[ing] sales and market share at Ideal's expense.' According to Ideal, National adopted a practice of failing to charge the requisite New York sales tax to cash-paying customers, even when conducting transactions that were not exempt from sales tax under state law. This practice allowed National to reduce its prices without affecting its profit margin."
"Ideal's amended complaint contains, as relevant here, two RICO claims. The claims assert that petitioners, by submitting the fraudulent tax returns, committed various acts of mail fraud (when they sent the returns by mail) and wire fraud (when they sent them electronically)."