Leasing News is a web site that posts information, news, and entertainment for the commercial leasing and finance industry. The News Edition is updated Monday, Wednesday and Friday.
Thursday, August 18, 2011
######## surrounding the article denotes it is a “press release”
and was not written by Leasing News nor information verified, but from the source noted. When an article is signed by the writer, it is considered a “by line.” It reflects the opinion and research of the writer. It is considered “bias” as it is the writer’s viewpoint.
More on Chase Industries’ Embezzlement
Chase Industries, Grand Rapids, Michigan, was an active member of the Equipment Leasing and Finance Association Small Ticket group as well as a long time member of the National Equipment Finance Association.
It appears the juggling of the money was made between wire transfers, banks, and payments to vendors, and until it got out of control, was not seen by the owner from his trusted accountant and right hand for many years. When it started is being audited.
"I too had sales people telling me their vendors were not getting paid on time but she always had a good excuse, wrong wire numbers, vendors wrong address, etc. I thought I couldn't work without her, so I made excuses...Tough lesson."
"It's an odd position cuz I owe the banks the money AND I owe the vendors. Double whammy. I can barely think."
He doesn't want to file bankruptcy and his goal is to work out a payment plan or means to pay the banks and vendors what is owed.
"I hope to retain my reputation, what's left of it."
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Sheldon Player et. al. Back to the IRS
It appears there are two matters left with the Equipment Acquisition Resources (EAR), Palatine, Illinois, Bankruptcy, one just being settled, leaving one court case and a relatively new one with the Internal Revenue Service as a result of the settlement with the latest court case involving Republic Bank of Chicago, Oak Brook, Illinois. It does not mean that the Casino debt matters have been resolved, or who is getting what and when, but appears down to two court cases.
Readers have been asking what is taking so long, and why is Sheldon Player and others not in jail. The fact is the entire matter is quite complicated and convoluted with real property, personal property, various claims, winnings and losing at various casino's ((Player was a real "player" and had money wired to him from Equipment Acquisition Resources, not his personal bank account, although he evidently treated the company bank account as his own, even though much of the time he was not an officer or owner of the company (his wife owned 90% and in her unmarried name.)).
The latest involved Republic Bank of Chicago and the EAR, where the trustee was seeking "...the recovery of approximately $5 million fraudulently transferred from EAR to Republic; a transfer that furthered Sheldon Player’s (“Player”) fraudulent scheme while simultaneously preventing its discovery."
"2. Republic seized or threatened to seize nearly $10 million of EAR funds held in bank accounts at Republic. In so doing so, Republic forced EAR to amend the Republic lease agreements in April 2009 to include more favorable treatment of Republic. Under the terms of the amended leases, EAR was required to: (a) prepay approximately $5 million of its original lease obligations to Republic; and (b) purportedly grant Republic a security interest."
"The $5 million transferred to Republic and lease amendments: (a) furthered Player’s scheme; (b) served to hinder, delay, and defraud EAR’s creditors by, among other things, prolonging Player’s scheme for several critical months; and (c) allowed Republic to receive additional monies relative to other similarly situated creditors...recoveries from avoidance actions against entities including the Internal Revenue Service (“IRS”). "
"16. During the relevant period, Player did not own any of EAR’s stock and was not an officer at EAR. Instead, Donna Malone (“Malone”), Player’s wife, owned 90% of EAR’s stock and Mark Anstett (“Anstett”) owned the remaining 10% of EAR’s stock. Both Malone and Anstett served as officers and directors of EAR. Player assumed an unofficial role at EAR, but had no official authority to conduct EAR’s affairs.
17. In 2009, EAR experienced financial trouble, and fell behind on payments to its creditors. After receiving numerous default letters, EAR sought the assistance of outside counsel and turn-around specialists in order to assist in the Company’s rehabilitation. After some investigation, EAR’s outside counsel and consultants discovered evidence of potential fraud in the sale/leasing activity."
"18. Player repeatedly caused EAR to enter into unnecessary and harmful lease agreements related to over-valued machinery. As part of his fraudulent scheme, Player caused EAR to enter into a financing-type lease agreement with a financial institution (the “Lessor”) for a piece of equipment that was allegedly owned by Machine Tools Direct, Inc. (“MTD”). However, MTD was a mere straw-man in Player’s scheme. 19. Many, if not all, of the sale invoices from MTD to the Lessors grossly overstated the value of the underlying equipment. Moreover, MTD “purchased” the underlying equipment from EAR mere days before MTD sold the equipment to the Lessor. In those instances, Player caused EAR to transfer title to the underlying equipment to MTD. MTD then sold that equipment to the Lessor at an inflated purchase price, passing a portion of the funds to EAR. As a result of this scheme, Player caused EAR to lease equipment at a cost far in excess of its actual value."
"30. It was only by economic duress that Republic was able to compel EAR to sign the Amended Leases that underlie the Amended Lien.1 EAR simply could not operate without the cash in the Deposit Accounts. By wrongfully seizing or threatening to seize the Deposited Funds, Republic created an economic emergency that overcame EAR’s free will. EAR’s assent to the Amended Leases and 4/29 Transfer was therefore brought about by duress. By the same token, the Amended Leases are not supported by consideration. Republic had no legal right to seize the Deposited Funds, and therefore, could not exchange those legal rights for the Amended Lien and 4/29 Transfer.
31. Upon information and belief, Player caused EAR to agree to the Amended Leases and the 4/29 Transfer because doing so furthered his fraudulent scheme. If Player had not agreed to cause EAR to transfer approximately $5 million to Republic and/or caused EAR to sign the Amended Leases, his scheme would have crumbled much earlier. Moreover, the 4/29 Transfer postponed the discovery of Player’s wrongful scheme. Thus, the Amended Leases and the 4/29 Transfers were made with the actual intent to hinder, delay, and defraud EAR’s remaining creditors."
"Republic has also filed individual suits against VonLehman (accountants, editor) and its principals asserting, wholly for its own benefit, general claims that belong to the Estate. These suits are currently wasting Estate property, namely insurance proceeds that could have inured to the benefit of all of EAR’s creditors."
"42. The Ohio Suits are based on general claims that belong to the Estate, and which the Estate has the authority to pursue on behalf of the creditors as a whole. EAR’s audited financial statements that Republic relied upon were distributed to many (if not all) of EAR’s creditors. EAR’s creditors, including Republic, suffered damages because of Player’s wrongful conduct as facilitated by VonLehman’s negligence and malpractice regarding EAR’s financial condition. Republic’s injury is no different than that of these other creditors, and as such, any claims against VonLehman based on negligent performance of the AR audits are general claims that belong to the Estate. This Court should enjoin Republic from prosecuting the Ohio Suits, and impairing Estate property to the detriment of EAR’s other creditors."
"69. Even if the Court finds that the Amended Leases, are not avoidable, were not obtained through duress, were entered into for valid and sufficient consideration and apply to EAR’s assets, Republic’s liens do not extend to the Casino Suits or any related recoveries. The Amended Lien, if valid and applicable to EAR’s assets, does not extend to the Casino Suits because they are avoidance actions. Section §552(a) of the Bankruptcy Code provides that “property acquired by the estate after the commencement of the case is not subject to any lien resulting from any security agreement entered into by the debtor before the commencement of the case.”
"Wherefore, Plaintiff respectfully requests that the Court enter judgment and grant it the following relief against the Defendant:
2. Entering an order of judgment in the amount of $4,656,002.69 in favor of the Plaintiff and against the Republic;
3. Declaring that the Amended Lien is invalid and of no effect, and that Republic has no interest in any proceeds from the suit against the VonLehman Parties, IRS Suit, or Casino suits apart from its status as a general creditor in the EAR bankruptcy;
4. Declaring that the Amended Lien does not provide Republic with a security interest in EAR’s assets;
5. Enjoining Republic from any further action in prosecution of Republic Bank of Chicago v. Von Lehman & Co. Inc., No.
A-1005504 in Hamilton County, Ohio, and Republic Bank of Chicago v. Andrew J. VonLehman, et al., No. A-1009751 in Hamilton County, Ohio;
6. Attorneys’ fees incurred in the prosecution of this action as allowed by law;
7. Prejudgment and post-judgment interest as allowed by law; and
8. All other relief to which it is entitled.
Again, the case centered on Republic Bank of Chicago trying to protect its position in the bankruptcy, and both parties settled their difference on August 10, 2011, before a final ruling was made.
Mentioned in the case above as the last one is the filing on April 20, 2011 by First Premier Capital against the accounting firm VonLehman & Company, Inc. and two individuals Brian Malthouse and Brian Malthouse, outlined in this Leasing News article: http://leasingnews.org/archives/Jun2011/6_10.htm#lawsuit
The Final Pretrial Conference for the First Premier Capital case is set for 10/10/2012 at 9:00 AM; Trial set for 10/22/2012 at 1:00 PM. Signed by Judge Sandra S Beckwith on 8/3/11
The other is a July 26, 2011 case United States of America Internal Revenue Service v. Equipment Acquisition Resources, Inc., which most likely will lead to a settlement.
Again, it is reported that Sheldon Player filed bankruptcy, but it appears no one has seen the filing, although his alleged wife Donna Malone has filed as well as Mark Anstett, the other officer.
As to the FBI, most likely they are waiting to view the evidence brought up in the remaining trials to further whatever action they will be taking. In the meantime, most United State's casinos will be looking out that he doesn't play at their tables...
Republic Bank of Chicago Case:
Settlement approved by court:
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Joins "Site Inspection List"
A unique approach with an excellent web site: http://lendersolutions.equipmentengine.com/, posting industry news, as well as "Expert Opinions & Advice" as well as much useful
The web site could be viewed as a news media site regarding repossessions, equipment evaluation, legal actions, skip tracing sources, and other information for the trade--frequently up-dated and very informative. It definitely should be "bookmarked" and viewed often.
Founded in 2010, Richard Henderson, President, worked with Direct Capital and was active for 12 years in the industry. Bihari Srinivasan, CIO, is responsible for the software and database architecture and general manager of the technological infrastructure. He has built a "state of the art" asset recovery web site, worthy of a daily visit to see what is new.
Mary Randall, Senior Manager of Operations is responsible for ensuring that the Equipment Engine platform is streamlined and effective. As a Six Sigma Green Belt certified, Black Belt trained professional with 15 years of customer service and operations management.
"We are truly ecstatic about the warm reception EquipmentEngine has received in the equipment finance community, " Richard Henderson says.”We’ve been very fortunate. Our message that high levels of professionalism, technology, and customer service really can exist in the asset recovery business has been well received by the industry.”
The full executive team is located at:
Full “Site Inspection List:”
AZELA sees improvement but still unpredictable
The Arizona Equipment Leasing Association (A.Z.E.L.A.) had its annual baseball meeting on Tuesday, August 9 with 12 broker and funder attendees both local and from out of state. The evening started at Woody’s Macayo Mexican Restaurant in uptown Phoenix to network with food, drink, comraderie and personal reviews of the finance industry were shared.
The general outtake was that the inconsistent quality of applications and volume of business continues to make 2011 an unpredictable year to gauge future business.
An improvement was seen in number of inquiries and the confidence of clients over last year. Following the meeting, the group headed to Chase Field, via light rail, where we had great seats to see the National League West leader, the Diamondbacks beat the Astros 11-9, after a 6 run deficit.
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Over 500 People Already Registered for ELFA 50th Annual Convention
October 23-25th ELFA 50th Anniversary Conference
With a little more than two months left to go before the celebration of the ELFA 50th Annual Convention, attendance is already over 500! Registering early helps other know that you will be at this event, and makes it easier for you to get your appointments lined up. To view who is registered, click the link below.
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Fall Leasing Conference Schedule---Up-date
Craig Ault was promoted to executive vice president and national sales manager, CSI Leasing Saint Louis, Missouri. He previously was vice-president. He "now oversees CSI’s U.S. and Canadian sales force, consisting of 64 sales professionals, along with CSI’s marketing development department. He has been with CSI for 18 years and is based in Phoenix, Arizona."
Kayla Baygents was promoted to assistant vice president regional finance, Asia Pacific, CSI Leasing Saint Louis, Missouri. Previously regional finance manager, Asia Pacific. She has recently relocated to Kuala Lumpur, Malaysia He has been with SCI for four years, previously a Supply Chaine Analyst, Anheuser-Busch (May, 2006-May, 2007). Saint Louis University (2003-2007). Activities and Societies: Saint Louis University Cheerleader Delta Sigma Pi Business Fraternity- Marketing Coordinator.
Kathy Bytnar has joined Summit Commercial Finance Scottsdale, Arizona as the Director of Operations. Summit recently opened a new sales office in Madison, Wisconsin. Kathy Bytnar "...brings 16 years of leasing industry experience with her to Summit. In her most recent roll, she spent 5 years as the NW Regional Sales Manager for Manifest Funding Services (US Bancorp) Kathy began her career at MFS (US Bancorp) in 1991 as a credit analyst, and was promoted to credit manager two years later. During her tenure at MFS (US Bancorp) she held various positions in sales, credit and operations. Her experience in the different aspects of the leasing makes her an ideal fit with Summit. Kathy has a passion for customer care and an acute attention to detail that will serve her well in this position and she is excited to put them to work for Summit."
John D. Emerick, Jr. was named Chief Financial Officer for International Decision Systems, Minneapolis, Minnesota. He previously was CFO/COO, NorthStar Capital Market Services, ( November, 2010--August, 2011), Principal & Co-Founder, Raven Road Advisors, January, 2010-President), Board Member, Connance (January, 2008-Present), Board Member, NorthStar Education Finance (January, 1999-August, 2010), Vice-President, Treasurer & Corporate Development, FICO (September, 2004-December, 2009), Director, CIT Group (June, 1999-September, 2004), Board Member, Fairbault Mills (June, 2003-January, 2004), Interim CFO and Advisor, Northstar Photonics (January, 1999-January, 2001), Treasurer and director of Corporate Finance, McLeon USA (August, 1998-June, 1999), Assistant Vice President, PNC Bank (September, 1992-January, 1995), Assistant Treasurer, National Westminster Bank (August, 1990-September, 1992), Senior Financial Analyst, Credit Suisse, First Boston (September, 1987-August, 1990), Credit Analyst, Dean Witter (June, 1985-September, 1987)., BS, Business Finance, Fairfield University. Activities and Societies: Lacrosse, Finance, Math, Dean's Special Projects.
Brett Gordon was promoted to assistant vice president, enterprise systems, CSI Leasing Saint Louis, Missouri. He previously was .NET project manager. He joined CSI April, 2005. He previously was MIS Specialist, Anheuser-Busch Companies (June, 2001-April, 2005), Strategic Engineer, Expanets (November, 200-May, 2001). MBA Finance, Northeastern University-Graduate School of Business Administration (2011-2014-expected), Masters of Science, Information Assurance, Walsh College of Accountancy and Business Administration, Masters of Science, Information Assurance (2005-2010), University of Phoenix, Bachelors of science, Computer Information Systems (1999-2001).
Kirk Kasicki was named assistant vice-president, corporate tax, CSI Leasing Saint Louis, Missouri. He previously was tax manager, where he manages CSI’s worldwide income tax reporting and accounting. He has five years with the company, rejoining the firm May, 2010. Previously he was Manager, Tax Planning and Analysis, Enterprise Rent-A-Car (October, 2004-April, 2010), Senior Tax Accountant, CSI Leasing (May, 2001-October, 2004). He is a Certified public Accountant, and holds a Masters, Accountancy, University of Missouri-Saint Louis (2001-2004), Bachelors of Science, Accounting, 1997-2001, Truman State University (1997-2001) Graduated with Honors,-Minored in English.
Tim J. Keel has been named regional manager for Key Equipment Finance, Superior, Colorado. "He will manage mid-ticket healthcare sales and work with healthcare vendors on the West Coast." He previously was vice-president, Western Region, Key Equipment Finance (May, 2010-Present), vice-president, business development, Bank of America (May, 2008-May, 2010). Previously he was "... vice president of sales for Citigroup, regional sales manager for SMT Leasing Group, regional sales manager for DVI Financial Services and senior finance manager for Toshiba America Medical Systems. He also held sales and analyst positions at Wang Laboratories and Mattel."
Lindsey McLorg was promoted to Vice President, Equipment Finance Division, as a senior Secondary Markets Officer, Bank of the West, San Francisco. She joined Bank of the West, March, 2009. Previously she was vice-president, syndications, Mellon US Leasing (1996-2001), Vice-President, Concord Asset Management (1988-1993). She has a BA, English, Colorado College, where she was a Delta Gamma. She spent a junior year abroad in Vienna, Austria, Institute of European Studies, and is a graduate of Palo Alto High School. Ross Valley Ecumenical Housing Association - Board Member - www.tamhouse.org
Katherine Nordendahl was promoted to vice-president in the Indirect Equipment Finance Division as a Marketing Officer, Bank of the West, San Francisco. She is located at the Bank of the West facility, San Ramon, California. She previously was assistant vice-president since 2005. She joined the bank in 1998.
Gary Sanders has joined Creekridge Capital, Edina, Minnesota as National Account Manager. He previously was with PNC Equipment Finance and National City Commercial Capital,"... where for the past five years he served as a National Account Manager for their Healthcare division. In that capacity, he successfully managed and cultivated strategic vendor relationships with Healthcare Equipment Manufacturers."
Julie Tomicich was promoted to assistant vice president, human resources, CSI Leasing Saint Louis, Missouri. She was previously human resources manager. She manages CSI’s insurance benefits, employee wellness program and human resources compliance activities. She has been with CSI for 12 years.
Barbara Young has joined Creekridge Capital, Edina, Minnesota as a Vendor Program Manager. She previously was with Winthrop Resource for 13 years, holding the title of Senior Account Manager. "In that role she performed many of the back office functions associated with originations as well as relationship management of key accounts."
CLP Spotlight --Pete Sawyer
Certified Lease Professional August Newsletter highlight
What is your favorite thing about the equipment finance industry?
I feel the camaraderie among our industry makes it very unique and certainly the initials CLP after one’s name gives it credibility. No matter what part of the Country you are in, our industry is such that we have peers everywhere. If I have a question about taxes or regulations in an area outside our State, a quick look at the Foundation list or the NAELB membership can find help to answer the question. Even better, I may find a source to fund a specific transaction outside of our policy.
Can you tell us about your background and career in leasing?
Born and raised in my hometown of Lakeland, Florida. I am very fortunate to have married my high school sweetheart some 28 years ago. We have two children, Chip and Haley, and all of our family in this area. I graduated from Florida Southern College with a major in accounting. Did some accounting work but wound up working collections of retail installment contracts. Met my mentor, Bud Reitzel, and learned the finance business from his many years experience of loaning and collecting consumer paper. We worked ourselves out of a job and I joined a community bank as a commercial lender with the intention to find a small business to work for. I found an independent leasing firm and joined them for a 12 year stint. In 2004, I started Sun South as a lessor / broker. We manage a small portfolio of central Florida leases and broker transactions on a national basis. Sun South doesn’t have a specific niche but we concentrate our efforts in the small ticket arena. We act as a stepping stone for our customers providing equipment capital with less hassle and paperwork than traditional lenders. The last few years have been a challenge but we have learned, worked harder and struggled through it.
What is one the challenges you encounter within the industry?
The biggest challenge I have is to try and understand what federal government regulations will do to the economy. There are thousands of rules and regulations being written by people who have not worked in the private sector and do not understand how it will affect small businesses. Small businesses are our customers and we work to consult with them and provide the best product for them. Our customers have ideas and dreams of implementing better efficiencies but are more cautious of the risks. This makes the pool of business smaller and much more difficult to uncover. In addition, many are credit scarred from the recent economic collapse which makes it more difficult to obtain credit approval. Recently I have seen new funding sources surfacing which is a sign that liquidity is coming back to our industry and I hope to see more surfacing. We continue to work with quality vendors, end users and uncover new opportunities in the struggling economy.
What was the last book you read? And what did you think?
Bought a Kindle a few months back and have finished a few books. The last and best was Unbroken: A World War II Story of Survival, Resilience, and Redemption by Laura Hillenbrand. This is an amazing, true story of what our soldiers endured in the Pacific Theater during World War II and how this one individual, Louie Zamperini, was involved in it. Outstanding book. A Land Remembered is also outstanding.
If you won 50 million dollars in the lottery, what would you do with the money?
I would invest more in Sun South to buy transactions and earn a yield. In addition, I would contribute to our local Boys and Girls Club and help my family with college costs and other financial needs to take that worry off their shoulders. Finally, we like to travel in our RV so we would become a mobile office for Sun South and travel the United States stopping in all 48 States and probably running to Alaska. Have coffee at some far way campground with Gerry Egan.
(This ad is a “trade” for the writing of this column. Opinions
A sci-fi classic is rebooted ("Rise of the Planet of the Apes") and the past is revisited ("The Help") in theaters, while period dramas ("The Conspirator"), literary adaptations ("Jane Eyre") and genre classics ("The Killing") make for a choice week in DVD releases.
The Help (Walt Disney Pictures): Already gathering talk of Oscar nominations, this adaptation of Kathryn Stockett’s best-selling novel takes a look back at the human struggle during the Civil Rights movement. Set in Mississippi in the early 1960s, it centers on Skeeter (Emma Stone), a young society girl who, in hopes of becoming a writer, decides to compile interviews with the black women who work as maids for rich white families. The first to open up is Aibileen (Viola Davis), who, in the process of talking about her grueling past and painful present, gradually sets out to discard the chains of oppression. Exploring relevant topics of racism with humor and an exceptional cast that includes Octavia Spencer, Bryce Dallas Howard and Sissy Spacek, director Tate Taylor creates a crowd-pleasing message movie.
Rise of the Planet of the Apes (Twentieth-Century Fox): One of the most unique science-fiction franchises gets an action-packed makeover in this rollicking reboot. Rather than remaking the 1968 original starring Charlton Heston, however, director Rupert Wyatt goes back to the story’s beginnings to envision the original battle between the species. The story kicks off as San Francisco scientist Will (James Franco) brings home a chimp named Caesar, who's been injected with an experimental, intelligence-enhancing drug. As Caesar grows smarter, it also grows angrier at the treatment witnessed at a research center for apes, and in no time plans are being hatched for a full simian rebellion. Can Will come between them, or are humans and apes headed for war? A brisk and punchy remake that manages to retain much of the original's sting.
The Conspirator (Lions Gate): One of the darker chapters of American history is brought to the big screen in this eloquent period dramatization, directed by Robert Redford. Covering the events following the assassination of President Lincoln after the Civil War, it centers on the trial of Mary Surratt (Robin Wright), the boardinghouse owner whose own son took part in the crime and who is now facing charges of conspiracy. Frederick Aiken (James McAvoy) is the idealist young lawyer who’s assigned to defend her in court, a task that he takes on reluctantly at first but with increasing passion as he becomes aware of the political games threatening to bend the U.S. Constitution to their own goals. Sober-minded and strongly acted, the film is solid entertainment for fans of both historical dramas and courtroom thrillers.
Jane Eyre (Universal): Cary Fukunaga, the filmmaker behind the gritty independent feature "Sin Nombre," seems like an odd choice to direct Charlotte Bronte’s classic Victorian novel, yet he brings a sharp and intimate eye to this often-filmed saga. The story remains the same: young Jane (Mia Wasikowska) flees her cruel relatives and finds herself working as a governess for Edward Rochester (Michael Fassbender) at the imposing Thornfield Manor. Surrounded by dark secrets and mysterious people, the headstrong woman must make emotional choices as her past catches up with her. Fully embracing the book’s heady mood of romanticism, Fukunaga creates an exciting mood that mixes lyricism and danger, helped greatly by superb performances from the two superbly matched leads as well as from Judi Dench and Sally Hawkins.
The Killing (Criterion): Curious about the early beginnings of one of cinema’s great visionaries? Check out this mean, lean crime drama from 1956, made when Stanley Kubrick ("2001: A Space Odyssey," "A Clockwork Orange," "The Shining") was still an up-and-coming filmmaker. The tense plot chronicles the planning, execution and aftermath of a daring racetrack robbery by a group of vivid underworld figures, which include a tough mastermind (Sterling Hayden), a hot-headed hood (Vince Edwards), a henpecked husband (Elisha Cook Jr.) and a crazy sharpshooter (Timothy Carey). Their scheme is put together like clockwork, but then human error intrudes in their calculations. Featuring dialogue from pulp specialist Jim Thompson and an unforgettable gallery of characters, this early work from a master is a must-see for every true movie-buff.
35 IRS Counts May Get 143 Years
Norma Coronel, 40, Livermore, California. was charged in a 35-count indictment obtained by prosecutors earlier this year. She had made claims for 19 dependents, all born to her, all on the same day. The charges arose from Coronel's alleged filing of tax returns in the names of third parties which listed, among other things, false dependents, while in practice in Los Angeles, charges that she aided and assisted in the preparation of false tax returns, fraudulently used social security numbers obtained on the basis of false information, and theft of government property.
According to documents filed with the court, the government determined from Social Security Administration records that Coronel had obtained fraudulent Social Security numbers for at least 19 children used to claim false dependents on the tax returns. Coronel claimed, on separate applications, that the children had been born to her at Good Samaritan Hospital on December 11, 2002. According to the hospital's records, Coronel gave birth to a single child, a son, on December 11, 2002.
Coronel, who had been living in Los Angeles at the time the fraudulent returns were filed, was arrested in Livermore, California on July 12, 2011 and detained pending her appearance in the Central District of California.
An indictment contains allegations that a defendant has committed a crime. Every defendant is presumed to be innocent until proven guilty in court.
#### Press Release #############################
Phoenix, Arizona -- Adopt-a-Dog
I am already neutered, housetrained, up to date with shots, good with kids, and good with dogs.
Carlos the Cavichon
"I was recently rescued from the county shelter where I came in as a stray & my owners never came to claim me. I'm such a cool pup that I passed evaluation and was put up for adoption, but no one adopted me. I don’t know why because I’M AWESOME! I love everyone: dogs, people, birds, frogs... doesn’t matter. I love to play with my toys or your toys, or anyone’s toys really - I just want toys! I’m a ball o’ fur AND a ball o’ fun - two for one and I’m all yours!"
Carlos is approx. 1 year old, neutered, UTD on his shots, licensed and microchipped. $175 adoption donation
Please contact firstname.lastname@example.org if you’re interested in meeting one of our dogs or fill out an application on our website www.AZCockerRescue.org
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Adopt a Pet
Seasons of Faith
$15.99 Available from Amazon.com
U.S. Bank tests payment bracelet
Burt Reynolds Home In Florida in Foreclosure
Perry says he doesn't believe in global warming
Texas weather is hot, dry and expensive http://www.yourhoustonnews.com/eastex/news/article_e4c17c6f-e5e2-5b40-b245-119718960854.html
Cadillac will make a plug-in electric car, the ELR
Booster allegations start talk of 'death penalty' for Miami
Oakland Raiders hurting at camp
49ers sign third-string QB McCown from UFL\ (Same old, Same old)
Cash-strapped UC hands out millions in raises
California proposal: No more foreclosures
Good grape harvest expected in Georgia as wine season looms
Arizona Wine Industry Continues to Grow
Free Mobile Wine Program
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US/International Wine Events
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This Day in American History
1587-The first child born of European parents was Virginia Dare, born at Roanoke Island, in the future state of North Carolina. She was the daughter of Ananias Dare and Eleanor(Whie) Dare. Only the first nine days of her life are known to history. Her parents were part of a group of 150 settlers, including 25 women and children, who left England on May 8,1487, in three vessels. They landed at Cape Hatteras on July 222 and cruised up what is now Pamilco Sound to the “iland called Roanoac.” Two vessels returned to England immediately. The third, with John White aboard, sailed of England on August 27, nine days after Virginia Dare's birth, to acquire more supplies. When White returned in 1590, the colonists had vanished and their fort was in ruins. Some guess it was a hurricane, but historians believe it was a dispute with local Indians that lead to the disappearance of the settlers. Another source states: The first European child born in North America is probably Snorri who was born in Vinland (the wooded land in North America that was visited and named by Leif Eriksson about the year AD 1000. Its exact location is not known, but it was probably somewhere along the Atlantic coastline of what is now eastern or northeastern Canada) around the year 1000.
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