U.S. v. Atilla (17-mj- b 2197, U.S. District Court, Southern District of New York) is an Iranian sanctions case in New York. Mehmet Hakan Atilla an executive at Halkbank was accused of conspiring with Iranian-Turkish businessman Reza Zarrab, using the U.S. financial system to conduct transactions on behalf of Iran and other Iranian entities, which were barred by United States sanctions, and to delude U.S. financial institutions by concealing the true nature of these transactions. Atilla found guilty for bank fraud and conspiracy to violate U.S. sanctions on Iran.