The following examples of corporate fraud investigations are excerpts from public record documents on file in the court records in the judicial district in which the cases were prosecuted.
Former Lobbyist Jack Abramoff Sentenced to 48 Months in Prison on Charges Involving Corruption, Fraud, Conspiracy and Tax Evasion
On September 4, 2008, in Washington, DC, former lobbyist Jack A. Abramoff was sentenced to 48 months in prison, followed by three years of supervised release and ordered to pay $23,134,695 in restitution to his victims for conspiracy, honest services fraud and tax evasion. Abramoff pleaded guilty in January 2006 to a criminal information charging him with one count of conspiracy to commit honest services fraud involving public officials and fraud involving Abramoff’s clients; one count of honest services fraud involving public officials; and one count of tax evasion. According to the plea agreement, from 1994 through early 2004, he was employed by two Washington D.C. law firms. Abramoff lobbied public officials in the federal government, principally members of Congress. He also sought to further his client’s interests through grassroots work, public relations services and election campaign support. Abramoff admitted that he received kickbacks from former lobbyist Michael Scanlon, who owned and operated Capitol Campaign Strategies, LLC (CCS). Abramoff and Scanlon conspired to defraud four Native American Indian tribes that either operated or were interested in operating gaming casinos. Each of these four clients hired Abramoff to give advice regarding how best to limit competition from competing casinos or, in one instance, to re-open a previously closed casino. According to information in the plea agreement, once Abramoff established a relationship with the tribal clients, he recommended Scanlon and CCS as the primary provider for grassroots work and public relations services. Abramoff and Scanlon charged fees that incorporated huge profit margins and then split the net profits in a secret kickback arrangement. As both men admitted, the secrecy of the kickback arrangement was crucial to the success of their scheme, and Scanlon and Abramoff hid the arrangement from the tribal clients. In addition, Abramoff admitted to defrauding other clients by making false statements regarding various aspects of his lobbying and grassroots work. Abramoff received more than $23 million in undisclosed criminal kickbacks and other fraudulently obtained funds. Abramoff also admitted that he and others engaged in a pattern of corruptly providing things of value to public officials, including trips, campaign contributions, and meals and entertainment, with the intent to influence acts by the public officials that would benefit Abramoff and his clients. In exchange for these things of value, Abramoff sought and received the public officials’ agreements to perform directly and through others a series of official acts, including but not limited to, agreements to support and pass legislation, and agreements to place statements in the Congressional Record. Abramoff admitted to failing to report and pay taxes on income payments that he attempted to hide by having the money sent to non-profit entities that he controlled. In his plea, Abramoff admitted that he used the unreported income for his personal benefit. Abramoff also admitted that, in order to carry out his tax evasion, he caused others to prepare false invoices and false entries in books and records of certain non-profit entities and he caused them to file false reports with the Internal Revenue Service (IRS). Abramoff admitted in his plea that through this conduct, he attempted to evade paying approximately $690,000 in federal income tax from 2001 to 2003.
Four People Sentenced for their Role in Scheme
On September 4, 2008, in Fayetteville, Ark., four people were sentenced for their part in a scheme to defraud the United States by impeding the IRS collection of income taxes. Douglas J. Haase, of Rogers, Arkansas, a former Nabisco/Kraft employee was sentenced to 36 months imprisonment and fined $50,000. Michael G. Cragan and Michelle Lynn Cragan, of Apopka, Florida, received a 24 months sentence and a 10 months sentence, respectively, and fined $30,000 and $10,000, respectively. Dave Samuels, of Fort Lauderdale, Florida, was sentenced to 24 months in prison and fined $30,000, after pleading guilty to mail fraud. According to court documents, Haase incurred personal expenses, not related to his employment at Nabisco/Kraft, on his personal American Express credit card, and subsequently advised Michael Cragan, owner of Cragan, Campellone and Associates (CCA) of the amount that he wanted paid to his American Express account. Fictitious invoices were created at CCA and sent to Weston Sports Management. These invoices were for services never performed by CCA for Weston. Upon receipt of the fictitious CCA invoices, Dave Samuels, owner of Weston created or directed that a check be created for payment of the fictitious invoice received from CCA. Upon receiving the checks from Weston, CCA used approximately 90 percent of the amount to pay Haase's monthly American Express bill and kept the remainder. Michelle Lynn Cragan, accountant at CCA, admitted that she took part in creating and sending the invoices and creating the checks. As the accountant for CCA, she knew there were no 1099s or W-2s being created for the money sent to Haase. Dave Samuels, owner of Weston Sports Management, admitted in his guilty plea to mail fraud. Haase received more than $1.5 million in income, during the years 1999 through 2003, through the payment of his personal American Express bill by CCA and Weston, all without paying the appropriate income taxes on the money.
Former National Century Financial Enterprises Executives Sentenced for Roles in $3 Billion Securities Fraud Scheme
On August 6 and 7, 2008, in Columbus, Ohio, Donald H. Ayers, Randolph H. Speer, and James E. Dierker were sentenced to 15 years, 12 years, and five years, respectively for their roles in a scheme to deceive investors about the financial health of National Century Financial Enterprises (NCFE). Another person, Rebecca S. Parrett, of Carefree, Ariz., an NCFE vice chairman, secretary, treasurer, director and owner of the company, became a fugitive following her March 2008 jury verdict. She faces a maximum penalty of 75 years in prison and $2.5 million in fines. The defendants were also ordered to forfeit $1.7 billion of property and to pay $2.3 billion in restitution. Each of the four former executives was found guilty of conspiracy, securities fraud, wire fraud and money laundering. NCFE, formerly based in Dublin, Ohio, was one of the largest healthcare finance companies in the United States until it filed for bankruptcy in November 2002. Between May 1998 and May 2001, NCFE sold notes to investors with a combined value of $4.4 billion, which evidence showed were actually worth approximately six cents on the dollar at the time of NCFE’s bankruptcy in November 2002. Court documents show that NCFE presented a business model to investors and rating agencies that called for NCFE to purchase high-quality accounts receivable from healthcare providers using money NCFE obtained through the sale of asset-backed notes to institutional investors. Evidence at trial showed that the defendants knew that the business model NCFE presented to the investing public differed drastically from the way NCFE did business within its own walls and that NCFE was making up the information contained in monthly investor reports to make it appear as though NCFE was in compliance with its own governing documents.
Wisconsin Man Sentenced to 44 Months in Prison
On August 1, 2008, in Milwaukee, Wis., Robert Wandler was sentenced to 44 months in prison, to be followed by three years of supervised release, and ordered to pay $5 million in restitution to Sigma-Aldrich (SA) Corporation. According to the Indictment, Wandler was employed with SA in its Rare Chemical Library (RCL) from approximately 1992 through August 2004. From January 2000 through June 2004, Wandler was product manager and had the responsibility and authority to locate and negotiate purchases of chemical compounds for RCL. In a scheme to defraud SA, Wandler provided Biotech Corporation of America (BCA) with chemical compounds from SA. Then BCA would sell the compounds to SA and a kickback would be paid to Wandler. Wandler pleaded guilty in July 2007 to tax evasion, mail fraud, conspiracy, and wire fraud. An Indictment filed with the courts in December 2006, stated that Wandler had under reported his income on his tax returns for the tax years 2002 through 2003.
Louisiana Attorney Sentenced to 36 Months in Prison on Tax Charges
On June 6, 2008, in Monore, La., Samuel H. Thomas, a trial attorney from Tallulah, Louisiana, was sentenced to 36 months in prison, to be followed by three years of supervised release, and ordered to pay $269,780 in restitution to the Internal Revenue Service (IRS). Thomas was convicted in November 2007 by a trial jury of filing false tax returns and tax evasion. According to court documents, Thomas used his law practice to pay for personal expenses, which were deducted as business expenses, including the purchase of a luxury automobile and gifts to family members.
Lou Pearlman Sentenced to 25 Years in Prison
On May 21, 2008, in Orlando, Fla., Lou Pearlman was sentenced to 25 years in prison, to be followed by three years of supervised release, and ordered to pay a $400 assessment. In addition, a restitution hearing will be held on July 16, 2008. Pearlman was also required to forfeit to the United States assets and property, including a $200 million money judgment, a $25,000 bank check, several high-end vehicles, and any assets to be discovered in the future to satisfy the $200 million money judgment. Pearlman pleaded guilty to charges of conspiracy to commit an offense against the United States, money laundering, and presenting or using a false claim in a bankruptcy proceeding on March 4, 2008. According to his plea agreement, for more than 20 years, Pearlman was successful in raising millions of dollars based on false representations about two companies affiliated with him - Transcontinental Airlines Travel Services, Inc. and Transcontinental Airlines, Inc. Pearlman represented to thousands of investors and several federally insured financial institutions that those two companies were successful companies in the airline business and that Pearlman’s ownership interest in those companies was worth millions of dollars. To the contrary, Transcontinental Airlines Travel Services, Inc. and Transcontinental Airlines, Inc. existed only on paper. Those companies had minimal employees, business operations, and revenue. This case involves three conspiracies and schemes perpetrated by Pearlman and others: (1) a “Ponzi” scheme based on fraudulent investments offered in connection with Transcontinental Airlines Travel Services, Inc. and Transcontinental Airlines, Inc., (2) a bank fraud scheme involving misrepresentations about the financial condition of Pearlman and his companies, and (3) a bankruptcy fraud scheme. The amount of loss for these three schemes is currently estimated at over $300 million.
California Real Estate Developer Sentenced for Filing a False Tax Return and Failure to Disclose Foreign Bank Accounts to IRS
On April 14, 2008, in Santa Ana, Calif., Igor Olenicoff, founder and president of real estate company Olen Properties Corp., was sentenced to two years probation and 120 hours of community service for filing a false 2002 tax return related to foreign bank accounts he failed to disclose to the IRS. As part of his December 2007 plea Olenicoff also paid $52 million to the IRS for six years of back taxes, penalties and interest. According to court documents, during the years 1992 through 2004, Olenicoff owned financial accounts outside of the United States. As early as August 1997, Olenicoff listed himself as chairman of Sovereign Bancorp LTD and president and director of National Depository Corporation, Ltd on signature cards for Barclays Bank in the Bahamas, which also listed Olenicoff as an authorized signatory on these accounts. During this period, Olenicoff also had signatory authority and controlled several financial accounts with Solomon Smith Barney, which were held in the London, England office of Solomon Smith Barney. Olenicoff’s accounts in the England offices of Solomon Smith Barney were held in the names of Sovereign Bancorp, Ltd., National Depository Corporation, Ltd., Guardian Guarantee Company, Ltd, Continental Realty Funding Corporation, and Swiss Finance Corporation. Olenicoff opened several accounts at UBS (formerly known as Union Bank of Switzerland), in Switzerland, in which Olenicoff had signatory authority and listed himself as vice president and director of accounts under the name of Guardian Guarantee Company Ltd. and New Guardian Bancorp APS. In addition, Olenicoff also had signatory authority and control over several financial accounts at Neue Bank in Liechtenstein, including an account in the name New Guardian Bancorp APS. According to the plea agreement, Olenicoff filed his personal income tax returns with the IRS for the respective tax years but he failed to report the foreign bank accounts and the names of the financial institutions on IRS Schedule B, Part III. Line 7a of Schedule B asks: “At any time during [calendar year], did you have an interest in or a signature or other authority over a financial account in a foreign country, such as a bank account, securities account, or other financial account?” On his tax returns, Olenicoff falsely answered “no”.
Hedge Fund Manager Sentenced to 72 Months in Prison
On April 7, 2008, in San Diego, Calif., Marvin Irwin Friedman was sentenced to 72 months in prison in connection with his participation in a scheme to defraud investors in the Global Money Management (GMM) hedge fund. In addition, Friedman was ordered to pay $49 million in restitution to the victims in this scheme. Friedman pleaded guilty on February 27, 2006, to diverting investor funds from the GMM hedge fund for his own personal benefit or entities which he controlled, disseminating false and misleading account statements and partnership tax returns which overstated the performance of the GMM hedge fund. He also admitted to using new GMM investor money to pay fictitious returns to previous GMM investors in order to induce those investors to send money to GMM and/or not withdraw funds already invested. According to court documents, Friedman made false statements on his tax returns by improperly claiming diverted GMM investor funds as capital contributions. This enabled Friedman to take withdrawals from GMM without having to pay tax, resulting in a tax loss to the United States of $481,000.
Pennsylvania Businessman Sentenced for Evading Over $1.2 Million in Taxes
On March 17, 2008, in Pittsburgh, Pa., Timothy Heffner, a resident of Gibsonia, Pa., was sentenced to 18 months in prison and ordered to pay a $7,500 fine and $2,116,956 in restitution. According to information presented to the court, Heffner, through Biotech Corporation of America (BCA), paid kickbacks to Robert Wandler, product manager of Sigma Aldrich's Rare Chemical Library division in Milwaukee, Wisconsin to increase BCA’s sales to that company. In late 1995 Wandler set up a business on the side and purportedly began to acquire rare chemicals on Heffner's behalf. Heffner understood that the chemicals he purchased from Wandler were chemicals that Wandler could not acquire and sell to Sigma Aldrich himself, because Wandler was managing the Rare Chemical Library of Sigma Aldrich. Using Heffner/BCA as a middleman, Wandler and Heffner profited by selling these chemicals back to Sigma Aldrich. Heffner was able to get Wandler to request and approve payments from Sigma Aldrich for the chemicals with an inflated gross profit between 85 and 95 percent more than what he paid Wandler for the chemicals. Heffner caused Sigma Aldrich a loss of approximately $2,116,956 during the period when Heffner paid kickbacks and bribes to Wandler. Heffner also was involved in a skimming scheme in which he set up the shell companies Chemical Intermediate, US Chemical Company, Diversa Corporation, and ChemTech Resources - which were essentially fictitious names. He used these shell companies to fabricate purchases of chemical compounds and chemical products. He negotiated BCA checks into bank accounts bearing the shell company names. He then used the monies from these shell company bank accounts to pay personal expenses. As a result, Heffner evaded $1,270,053 in federal income taxes.
Connecticut Man Sentenced to Three Years in Prison for Embezzling More Than $5.3 Million from Employer
On January 18, 2008, in New Haven, Conn., Jeffrey F. Grous was sentenced to 36 months in prison and ordered to pay a $10,000 fine for wire fraud, mail fraud, tax evasion and filing a false tax return. Grous pleaded guilty to a decade long scheme in which he embezzled approximately $5.3 million from his former employer. According to court documents, Grous was an investment firm employee specializing in fixed-income products. Between 1991 and 2005, Grous held various positions at the investment firm, including assistant vice president, assistant controller and controller. Grous admitted to defrauding the investment firm and spending the money for his own personal use, including buying $449,219 worth of watches, constructing a luxury home and buying expensive cars, clothing, and vacations. As part of his scheme, Grous formed two sham companies, Equity Analysis and Research Consultants. He then submitted false invoices for consulting services by these sham companies and approved the fraudulent requests, or forged the signature of an officer at the investment firm with the authority to approve the payment requests. Those actions resulted in the investment firm paying approximately $1.86 million to Equity Analysis and $1.25 million to Research Consultants. In addition, Grous submitted to the investment firm AMEX charges and fraudulent payment forms, including a false description that the expenses were for business purposes of officers of the investment firm. Grous approved, or forged the signature of others for approval, AMEX charges, which resulted in the investment firm making payments of approximately $2.24 million to AMEX for Grous’ personal expenses. Finally, Grous filed false income tax returns for the years 2000 through 2002 and evaded the payment of taxes for the years 2003 and 2004.
Former President of Domecq Importers Inc. Sentenced to 10 Years in Prison
On December 18, 2007, in Manhattan, N.Y., Michael L. Domecq, former president and co-owner of Domecq Importers Inc., was sentenced to 120 months in prison for conspiring to commit tax fraud and defrauding Allied Domecq PLC. Domecq was also ordered to pay more than $4.5 million in restitution. According to court documents, Domecq and other top executives at Domecq Importers, with the assistance of certain outside vendors of advertising materials and services, diverted more than $14.6 million from Domecq Importers into their personal offshore bank accounts. The conspiracy took place from at least as early as 1989 until October 1995. Domecq and the co-conspirators also failed to pay income taxes on most, if not all, of the diverted money. In accordance with his plea agreement, Domecq filed amended tax returns with the Internal Revenue Service (IRS) from 1989 through 1994, as well as original tax returns for 1995 though 2006. Three former top executives of Domecq Importers — Chief Financial Officer Alfredo Valdes, Vice President of Marketing Gabriel Sagaz, and Vice President of Sales Thomas Kaminsky — previously pleaded guilty to charges related to the same conspiracy. Valdes was sentenced to 60 months in prison and ordered to pay $1.6 in restitution to the IRS. Sagaz was sentenced to six months in prison and ordered to pay a $15,000 criminal fine and $300,000 in restitution to the IRS. Kaminsky was sentenced to three years probation with six months of home confinement. Additionally, two outside vendors of advertising display materials, Mary Burke and Alvin Appel, were sentenced to three years probation.
Former CEO OF Investment Companies Sentenced for Stealing Over $3 Million
On December 17, 2007, in Greenbelt, Md., John J. Lawbaugh was sentenced to 33 months in prison followed by three years of supervised release for wire fraud, theft from a registered investment company, and income tax evasion. According to his plea agreement and evidence presented at sentencing hearings, Lawbaugh was the chief executive officer, chairman of the board, and majority stockholder of two face-amount certificate companies, 1st Atlantic Guaranty Corporation and SBM Certificate Company. Face-amount certificate companies, which are required to be registered with the U.S. Securities & Exchange Commission (SEC), issue certificates to investors promising to repay their invested principal (the face amount) plus accrued interest at a specified rate when the certificate matures. Lawbaugh admitted that between August 1999 and August 2002, he misappropriated $3,128,581 in 1st Atlantic and SBM funds and diverted those funds to unauthorized uses, including for his personal benefit and to make interest payments to investors whose funds he had previously misappropriated. Lawbaugh carried out these thefts in several ways, including causing 1st Atlantic or SBM to issue cashier’s checks or wire transfers of funds in amounts that were greater than were actually needed to carry out particular investment transactions and diverting investment proceeds into two undisclosed “off-the-books” bank accounts which he established and exercised sole control over. Lawbaugh also admitted that by failing to report stolen funds, he understated his taxable income by over $1 million, resulting in an additional tax due and owing of $388,798 for the years 1999 to 2001.
Former Wisconsin Chief Executive Officer Sentenced to 18 Months for Tax Evasion
On November 27, 2007, in Milwaukee, Wis., Sheldon J. Lasky, of Oshkosh, was sentenced to 18 months in prison and ordered to pay $889,332 in restitution and fined $40,000. Lasky, the former chief executive officer of Sadoff & Rudoy Industries, a scrap metal recycling business with headquarters in Fond du Lac, pleaded guilty to a tax evasion charge in July 2007. According to the plea agreement, during the years 1999 through 2003, and at Lasky's direction, Sadoff & Rudoy paid for numerous personal expenses incurred by Lasky. Despite their personal nature, these expenses were deducted by the business as business expenses and not treated as income by Lasky. As a result, Lasky under reported his income for the years 1999 through 2003 by approximately $875,000 and, therefore, under reported his federal taxes by approximately $350,000.
Montana Inmate Sentenced for Stealing from Employer
On November 21, 2007, in Billings, Mont., John C. Kuchinski was sentenced to 71 months in prison for his conviction on charges of mail fraud and filing a false tax return, to run consecutively with a child pornography prison sentence that he currently serves. Kuchinski was also ordered to pay $1.4 million in restitution, with $1.2 million going to his former employer and $209,546 for the Internal Revenue Service. Kuchinski admitted that from 1992 until 2004, he worked for Wyoming Feeders Inc. and had signature authority over its checking account. In 1992, Kuchinski also opened an account at Yellowstone Bank under the name "Agri Systems, John Kuchinski." Over 12 years, Kuchinski wrote about $1.4 million in checks from Wyoming Feeders to Argi Systems, deposited them in the Yellowstone Bank account and spent the money on himself. Kuchinski also filed a false income tax return for 2004 in which he did not report $140,000 he took from Wyoming Feeders. Kuchinski gained a position that had access to the company checkbook and began writing himself checks, taking $10,000 to $20,000 a year in the beginning up and as much as $177,000 a year toward the end. Kuchinski was previously sentenced to 64 months in prison for receipt and possession of more than 19,000 child porn images found on his computer. Kuchinski caught the attention of law enforcement officers who were investigating prostitution in Billings and uncovered extortion of Kuchinski over pictures involving a juvenile prostitute.
CEO of Start-up Company Sentenced for Failing to Report more than $1.1 Million of Income
On November 14, 2007, in Oakland, Calif., John Frances Griffin was sentenced to 30 months in prison and ordered to pay a $5,000 fine and to pay $746,615 in restitution to VaporTech. The court also ordered Griffin to forfeit numerous items, including $75,000, expensive jewelry including a $30,359 diamond ring and a $3,425 gold tennis bracelet, electronic equipment, and thousands of dollars worth of clothing and wine. Originally charged in May 2006 with three counts of mail fraud, Griffin was charged in a superseding indictment in November 2006 with two counts of tax evasion. Then on April 26, 2007, a second superseding indictment charged Griffin with 15 counts of mail fraud, one count of wire fraud, and two counts of tax evasion. Griffin pleaded guilty to both counts of tax evasion in June 2007. According to his plea agreement, Griffin was the chief executive officer (CEO) of VaporTech, Inc., a start-up company located in Livermore, California, involved in the research and development of technology to convert fuel to hot water, high quality steam, or superheated water vapor. As CEO, Griffin recruited investors, raised over $2.5 million, and ran the day-to-day operations of VaporTech. He received a monthly salary and had possession of the corporate debit card and bank account. During the calendar years 2004 and 2005, Griffin received taxable income in excess of $1,198,700 yet failed to file federal income tax returns. Griffin admitted that he evaded the assessment and payment of his income taxes by paying for personal items with cash, cashier’s checks, and the company’s debit card. He also cashed his salary checks instead of depositing them.
Owner of Haas Automation, Inc. Sentenced for Avoiding Payment of More Than $34 Million in Federal Income Taxes
On November 5, 2007, in Los Angeles, Calif., Gene Francis Haas, owner of Oxnard-based Haas Automation, Inc., was sentenced to 24 months in prison for orchestrating a scheme in which tens of millions of dollars in bogus expenses were put on the company’s books in an attempt to avoid the payment of more than $34 million in federal income taxes. In addition to the prison term, Haas already paid a $5 million fine and more than $70 million to the government to resolve his tax issues for tax years 2000 and 2001. According to court documents, the tax fraud schemes started in 2000 after Haas paid approximately $8.9 million to settle a patent infringement lawsuit brought against his company by a rival firm. In September 2000, Haas created several tax fraud schemes to recover from the government the settlement paid to the rival company, as well as legal fees. Several co-conspirators who previously pleaded guilty and are awaiting sentencing, acknowledged their role in one or more of the schemes. Robert Gene Cable, pleaded guilty in May 2007 for conspiring with Haas and others employed at Haas Automation to engage in a false invoice and payment scheme. This scheme involved an exchange of checks between Enmark Aerospace, which Cable operated, and Haas Automation. Paperwork documenting the exchanges created the false appearance that Enmark Aerospace was receiving payments from Haas Automation for selling items that it never actually sold to Haas Automation. Haas agreed to pay Cable a 2 percent kickback fee for swapping the checks. As part of the scheme, Cable received checks from Haas Automation in amounts just under $1 million, and, in exchange, Cable wrote checks, at 98 percent of the face value of the Haas Automation checks, to another company that Haas controlled. In 2000 and 2001, Cable received and cashed, on behalf of Enmark Aerospace, more than $25 million in Haas Automation checks, returning approximately 98 percent to Haas. Dennis Arthur Dupuis, the former general manager of Hass Automation, pleaded guilty in January 2007 to conspiring with Haas and Cable. Dupuis also admitted conspiring with Haas in another bogus invoice scheme involving another company, Supermill, owned by Charles Todd. As part of his guilty plea, Haas admitted that he orchestrated a third tax fraud scheme in which Haas authorized his company to make large overpayments for the purchases of goods. Haas, Dupuis and another Haas employee caused inflated checks and wire transfers to be issued from Haas Automation. These inflated payment amounts were deducted as cost-of-goods-sold on Haas Automation’s financial records. Haas Automation then requested the return of the overpayments, and Haas and Dupuis caused those returned funds to be deposited into bank accounts other than Haas Automation’s, including Haas’ personal bank account. The false expenses which were recorded on Haas Automation’s 2000 and 2001 financials included payments made to a NASCAR race team and a title company. In this scheme, Haas admitted that his NASCAR team, C & C Motorsport, and Chicago Title Company were directed to return 100 percent of the false payments, which were then deposited into bank accounts other than Haas Automation.
FY2007 Examples of Corporate Fraud Investigations
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