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Inspector General Audits and Investigative Reports August 1997

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Inspector General Audits and Investigative Reports August 1997
Office of Inspector General

Small Business Administration



August 1997 Update





Business Loans the bank for transfer to the attorney,

and permitted the attorney to

New York Bank President represent both parties in connection

Sentenced for Conspiracy, Fraud, with most of these loans. As a

and Bribery. The former president consequence of these

and board chairman of a now- arrangements, the loans, several of

defunct SBA participating lender which were guaranteed by SBA,

bank headquartered in Watertown, were not properly secured and not

New York, was sentenced on July repaid. Having lost $13 million on

28, 1997, to 30 months bad loans, the bank, which had been

imprisonment after being convicted a major community lender to small

of conspiracy, bank fraud, and business, was declared insolvent

bank bribery. The bank president and was seized in 1993 by the

had agreed to refer the bank s legal Office of the Comptroller of the

work to the law firm of a co- Currency (OCC). The OIG

conspirator in return for one-sixth of investigation was conducted jointly

the legal fees collected. The bank with the OCC, the Resolution Trust

president received more than Corporation, and the FBI; it was

$332,000 from the scheme. In based on a referral from SBA's

furtherance of the conspiracy, he Syracuse District Office.

caused the bank to make loans

totaling $1,879,500 to the attorney Wisconsin Businesswoman Indicted

for Making False Statement. A

and his associates, allowed other

business consultant in Menomonie,

individuals to borrow money from

Wisconsin, was indicted on August

12, 1997, on one count of making a years probation and a $5,000 fine.

material false statement to SBA The woman had pled guilty to

to obtain a $25,000 SBA-guaranteed witness tampering in connection

business loan. The indictment with a joint OIG and FBI

charges that the woman knowingly investigation into kickbacks and

failed to disclose a recent criminal fraud involving the bank s small

history and provided a false Social business loan division. According to

Security number on SBA Form 912, her plea, she attempted to prevent a

Statement of Personal History, in a witness in a grand jury proceeding

loan application for her consulting from testifying. She also asked the

firm. The OIG's investigation found witness to make false statements

that she had been arrested on a and conceal information from the

local charge for forging company grand jury concerning the nature of

checks the day before she applied a $5,000 payment he made to

for the SBA-guaranteed loan. She another bank officer who headed the

was convicted on that charge after bank s small business loan division.

obtaining the loan. The OIG initiated That bank officer was ultimately

the investigation in response to a convicted of receiving kickbacks

request from the U.S. Attorney's from SBA borrowers, and the bank

Office for the Eastern District of paid a $1,260,033 civil settlement

Wisconsin. and released SBA from guaranties

totaling more than $4.4 million.

Florida Auto Repair Shop Owner

Pleads Guilty to Using Falsified Tax California Tax Preparer Sentenced

Documents. The president of a for Making a False Statement in a

Longwood, Florida, auto repair shop Loan Application. A tax preparer in

pled guilty on July 8, 1997, to one Los Angeles, California, was

count of using false documents. sentenced on June 5, 1997, to 3

He had submitted tax returns that he years probation, 100 hours

knew to be altered in an effort to community service, and a $10,000

obtain a $450,000 SBA-guaranteed fine. He had pled guilty to aiding

loan. The loan application was and abetting the making of false

declined based on the overwhelming statements in a loan application

differences between the tax returns to a Federally-insured bank. He

submitted to SBA and those prepared altered copies of income

submitted to the IRS. This tax returns submitted in support of a

investigation was based on a referral $265,000 loan application by the

from SBA s Jacksonville District owner of a restaurant in Pomona,

Office. California. By overstating the

restaurateur s business income, the

New York Bank Officer Sentenced tax preparer created the illusion that

for Witness Tampering. A former the applicant had adequate

administrator and assistant to the repayment ability and was

general manager at a New York City creditworthy. The altered tax returns

participating lender bank was were discovered during the OIG's

sentenced on July 24, 1997, to 2 extensive joint investigation with the



Activity Update of the Office of Inspector General August 1997 Page: 2

U.S. Secret Service into loans conducted jointly with the U.S.

submitted by unscrupulous loan Secret Service, examining

brokers. The ensuing investigation applications submitted to SBA

into the restaurant owner s activities lenders by unscrupulous loan

revealed several other individuals for brokers and their clients.

whom the tax preparer created

altered income tax returns. *******

California Talk Show Host

Sentenced for Lying on Loan Disaster Assistance

Application. A Los Angeles,

California, businessman and former California Store Owner Pleads Guilty

radio talk show host was sentenced to Making False Statement. The

on July 14, 1997, to 4 months home former owner of a television repair

detention, 3 years probation, 300 store in Los Angeles, California, pled

hours community service, and guilty on July 28, 1997, to one count

$100,000 restitution to SBA. He had of making false statements to

pled guilty to one count of making a SBA. The SBA/OIG initiated the

false statement in a loan investigation based on a referral

application to a Federally- from the Liquidation Division of

insured financial institution. The SBA's Los Angeles District Office

investigation disclosed that the and continued it jointly with the

businessman sold land and a Social Security Administration's OIG

building to the owner of a sporting and the U.S. Secret Service. The

goods store and recreational sports investigation revealed that the man

center in Los Angeles and also had filed for bankruptcy under

assisted her with the purchase, i.e., several Social Security numbers and

he signed an escrow modification concealed the bankruptcy filings

statement which falsely stated that from SBA to obtain two disaster

she had paid him $160,000 outside loans for his business damaged

of escrow. The $160,000 "payment" during the 1992 civil unrest. He also

was submitted as evidence to both submitted altered copies of income

the participating lender bank and tax returns with his applications for

SBA that the purchaser had made the $26,400 physical damage loan

the necessary capital injection into and the $13,300 economic injury

her project (purchasing the land and loan.

building in which her company was

located) to qualify for an SBA- California Disaster Home Loan

guaranteed loan. The woman was Applicant Pleads Guilty to Making

previously sentenced for fraudulently False Statements to Government

obtaining a $1 million SBA- Agencies. A Mission Hills,

guaranteed business loan to California, disaster home loan

purchase the businessman s applicant pled guilty on July 28,

property. This case represents a 1997, to one count each of making

successful conclusion of one of an a false statement to SBA and

ongoing series of investigations, making a false statement to the



Activity Update of the Office of Inspector General August 1997 Page: 3

Federal Emergency Management had submitted copies of tax returns

Agency (FEMA). The SBA/OIG's altered to overstate his income. The

joint investigation with the investigation determined that the

FEMA/OIG, opened in response to a disaster loans would not have been

referral from SBA's Santa Ana made had his true financial condition

Servicing Center, revealed that he been known. His alleged fraudulent

had submitted three disaster home activity resulted in a $77,000 loss to

loan applications-- two under SBA.

fictitious names and all three

containing false claims for damages Texas Businessman Pleads Guilty

from the 1994 Northridge to Three Counts of Forgery. The

earthquake. A total of $27,000 was owner of a Clute, Texas, computer

disbursed in connection with the first services company pled guilty on

two loans, and both loans defaulted August 8, 1997, to three counts of

without a single payment having forging endorsements on U.S.

been made. The third loan, for Treasury checks which

$113,000, was approved but not represented a portion of the

disbursed because SBA s Disaster proceeds of a $183,400 economic

Assistance Area 4 Office detected injury disaster loan his business

inconsistencies in the obtained from SBA. The man

documentation and referred it to the fraudulently negotiated three

SBA/OIG. The applicant was Treasury checks, totaling

arrested on June 30, 1997, based approximately $27,000, each jointly-

on an outstanding warrant issued in payable to the applicant s business

connection with a previous unrelated and to another business whose

FBI case involving bank fraud. endorsement was falsely made. His

indictment resulted from an

California Disaster Loan Applicant SBA/OIG investigation based on a

Indicted for Making False referral from SBA's Houston District

Statements. The former owner of a Office.

fashion outlet located in Los

Angeles, California, was indicted on California Disaster Loan Recipient

August 5, 1997, on one count of Sentenced for Making a False

making a false statement to SBA. Statement. A Northridge, California,

The OIG initiated the investigation resident was sentenced on May 27,

based on a referral from SBA's 1997, to 2 years probation, 100

Santa Ana Servicing and Liquidation hours community service, and a

Center and continued it jointly with $5,000 fine for making a false

the U.S. Secret Service. Following statement to SBA. He had been

the 1992 civil unrest, the approved for a $123,100 disaster

businessman had obtained two SBA home loan following the 1994

disaster loans for his establishment. earthquake. After receiving $38,900

The investigation revealed that, with in disaster loan proceeds, the man

his applications for a $87,300 submitted a series of letters, one

physical damage loan and a $28,100 supported by a signed financial

economic injury loan, the applicant statement, requesting that SBA



Activity Update of the Office of Inspector General August 1997 Page: 4

reduce his monthly payments

because his financial condition had Arizona Businessman Sentenced for

worsened as a result of a new Forgery. The owner of a now-

$20,000 installment debt incurred for defunct machinery company in

the purchase of a 1994 Acura Buckeye, Arizona, was sentenced in

automobile. The OIG's investigation Arizona Superior Court on July 31,

revealed, however, that he had paid 1997, to 3 months imprisonment, 4

cash for the vehicle! Upon learning years probation, and $383,700 in

of the investigation in September restitution to SBA. He had pled

1996, he immediately repaid the guilty to one count of forgery. The

$39,000 balance of his SBA loan. joint OIG and U.S. Secret Service

The OIG initiated its investigation at investigation revealed that the man

the request of the U.S. Attorney's had forged his estranged wife's

Office for the Central District of signature on numerous disaster loan

California. documents to obtain from SBA a

$56,100 business physical disaster

California Tax Preparer Sentenced loan and a $327,600 economic injury

for Making Material False disaster loan. Charges were

Statements. A tax preparer in brought by the Arizona State

Glendale, California, was sentenced Attorney General's Office after

on May 15, 1997, to 3 years Federal prosecution was declined.

probation, 400 hours community The investigation was initiated

service, and a $5,000 fine. He had based on a referral by SBA's

pled guilty to aiding and abetting the Phoenix District Office.

making of material false

statements by preparing altered *******

income tax returns which were

submitted to SBA in support of a Small Business Investment

$450,000 economic injury disaster

loan application. The tax preparer Companies

significantly overstated the incomes

of both the applicant company as Korean Businessman in California

well as its owner. The OIG's joint Sentenced for Misapplication of

investigation with the U.S. Secret SBIC Funds. A Korean national who

Service revealed that the tax had been president and majority

preparer also prepared altered shareholder of a now-defunct

income tax returns for two other specialized small business

SBA disaster business loan investment company (SSBIC) in Los

applicants who had both previously Angeles, California, was sentenced

pled guilty to charges resulting from on August 11, 1997, to 6 months

this investigation. He is the first tax home detention, 5 years probation,

preparer charged in the continuing and $20,000 restitution to SBA. He

investigation of disaster loan had pled guilty to four felony counts

applications packaged by two of misapplication of funds of a

southern California brothers acting small business investment

as loan packagers. company following a lengthy



Activity Update of the Office of Inspector General August 1997 Page: 5

investigation which the OIG

conducted jointly with the FBI. The

case was initiated after allegations The following identifies the use of adjectives

in these Updates to describe tax returns

of wrongdoing were received from fraudulently submitted in support of loan

the SSBIC s investment advisor, an applications:

individual who had been placed in

that position by SBA to monitor the Fictitious tax returns: The applicant submits

copies of tax returns never filed with the

company s operations. The IRS.

investigation disclosed that the man

made false statements concerning Altered tax returns: The applicant submits

the amount of money he had altered copies of tax returns actually

submitted to the IRS.

invested in the SSBIC and that he

misapplied more than $400,000 by Bogus tax returns: The applicant submits tax

pledging company assets for his returns containing false information to both

personal enrichment. To conceal the IRS and SBA.

his illegal activities, he also falsely

reported in the SSBIC s records that

Most audit and inspection reports can be

loans totaling at least $337,500 had found on the Internet at:

been repaid. In 1987, the SSBIC

was placed in receivership by SBA, WWW.SBAONLINE.SBA.GOV/IG/REPORTS.HTML

which thereafter obtained a civil

judgment in excess of $5 million

against the company and its

president. SBA ultimately suffered a

The Activity Update is $4.1 million

loss of more than produced by the

because of the man s actions.

SBA/OIG, James F. Hoobler, Inspector

General.

*******

Comments or questions concerning this

update or requests for copies of OIG

audits, inspections, or other documents

Editor s Notes:

should be directed to Johnny Cahn,

SBA/OIG, 409 Third Street,

Most of the articles appearing in thisSW, of

issue

Washington, reflect outcomes of OIG

the Update DC, 20416-4110.

Telephone number:

investigative efforts. The (202) 205-6580

Update generally

FAX number: (202) 205-7382

reports all intermediate outcomes of criminal

investigations (charges, pleas, court actions,

If you are aware of suspected as well as

convictions) as they occur, waste, fraud, final

or abuse in any SBA settlements).

results (sentencings, program, please call While

audits and inspections produce equally

the OIG Fraud Line.

valuable results, they tend to take 6 to 9

months of research, analysis, and production

OIG FRAUD LINE (202) 205-7151

prior to their publication. Consequently, they

in Washington, DC metropolitan area

do not produce intermediate results that lend

themselves to monthly reporting. Several

TOLL-FREE FRAUD LINE:

audits and inspections are, however, currently

(800) 767-0385

underway and will be reported in upcoming

issues of the OIG Update.









Activity Update of the Office of Inspector General August 1997 Page: 6


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