I would think that we have a better than reasonable understanding of the corporate structure. We have powers to compel them to produce information. There are rules that if they don't produce the information when we ask for it, they can't use it to defend themselves in court. Also, in an examination for discovery that precedes the actual hearing of the trial, they're compelled by an officer of the court to respond to our requests for explanations and/or documents.
I think it steps over the line when they're deliberately hiding documents. You move into the realm of evasion then. Avoidance really is that the books are open, they think their strategy works, and they invite the discussion. It doesn't have the attributes of criminal or hidden documents.