In a court filing, federal prosecutors will attempt to hold former Enron chief executive Jeffrey Skilling liable for all criminal "proceeds attributable to all co-conspirators, indicted or unindicted" -- including those of the late Kenneth Lay.

The government made its request last week, asking Judge Sim Lake to enter a $182.8 million judgment against Skilling, who was convicted in May on 18 counts of fraud and conspiracy and one count of insider trading.

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