A government report says Caterpillar didn't mistakenly send billion of dollars through a foreign subsidiary. The report says Cat committed fraud. "The New York Times" yesterday published a piece of a report that looks at how Cat used a Swiss subsidiary to bring nearly eight-billion dollars in profits back into the country. The federal government has long said Cat owes over two-billion in unpaid taxes for foreign business. The report comes after federal agents raided Caterpillar headquarters last week.