The least believable part of the movie...

Ja! true

Not really since they turned in his ledger for evidence.
"You want me to roll 6,000 of these!? What? Should I quit my job!?" George Seinfeld

Based on Bernie Madoff, who is in jail.

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What's even more unbelievable.. Is how they charged Josh Kovacks with a crime. The FBI never found the stolen vehicle. And as far as I know, they didn't have footage of the suspects stealing anything.. It's been a while since I watched this movie and I could be missing something here.. But that and the car made of gold weighing "2000" lbs(yeah right) are in my opinion the worst plot holes out of many within the film..