So wait a second. BATFEI-EI-EIO conducted undercover "investigations" to make money to pay for the investigations and then turned over the money to guy selling the illegal cigarettes so that he could cover his costs.
I'm in the wrong line of work.
An ATF spokeswoman disputed the inspector general's 2.1 million carton tally for cigarettes that could not be accounted for during the inquiry. "In contrast to the OIG auditors' numbers, ATF's reconstructive inventory showed only 447,218 cartons that were not reconciled because of insufficient documentation," said ATF spokeswoman Ginger Colbrun.
IIRC there are 20 cigarettes in a pack, 10 packs in a carton. So instead of losing 420,000,000 cigarettes. They only lost 89,443,600. That's much better.
Everyone fired and agency dismantled. Down the last brick and land salted.