Citigroup Inc. (C) rallies more than 7% today, along with Morgan Stanley and Bank of America, each rising more than 5%. This is after the disclosure that new U.S. regulations will aim at reducing tax evasion in 2012. Citigroup closed at $26.31 on Friday, and is trading at $28.36 at 14:00AM EST on Tuesday, up 7.79% or $2.05.

Here is a list of hedge funds that mat reveal large gains due to Citigroup’s rally: 1. Pershing Square - Bill Ackman: gains $53.55 million 2. Paulson & Co - John Paulson: gains $51.47 million 3. Fairholme (FAIRX) - Bruce Berkowitz: gains $51.09 million 4. Maverick Capital - Lee Ainslie: gains $14.29 million 5. Capital Growth Management - Ken Heebner: gains $14.03 million 6. Citadel Investment Group - Ken Griffin: gains $12.59 million 7. Viking Global - Andreas Halvorsen: gains $12.42 million 8. Carlson Capital - Clint Carlson: gains $10.96 million 9. Fir Tree - Jeffrey Tannenbaum: gains $10.52 million 10. Lansdowne Partners - Paul Ruddockáand Steve Heinz: gains $9.91 million

DISCLAIMER: These calculations assume that these hedge funds did not increase or reduce their stock positions in Citigroup since the end of September. We did not take into account their option positions.