Absolutely. The filed IRS 1120 and the SEC documents will match up perfectly. There could be some minor "Sec M" differences, but they match up.
But that doesn't mean the sales numbers are "real". I personally believe the sales numbers are "Golden", but a lot of posters believe they are fake.
If the numbers are, in fact, "FAKE", then Mosky still would have filed a IRS return and paid the taxes on the "fake" numbers. The only thing this effects is the "bankruptcy trustee" and the consequences of the SOL (Statue of Limitations). Not a factor IMO for SPNG, because there'll be plenty of time to beat the SOL. I have personally seen this situation several times. If you don't beat the SOL, the IRS keeps the taxes paid on "fake" numbers.