DIRECTORY OF WORKERS' COMPENSATION PREMIUM FRAUD

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					Directory of Workers’ Compensation Premium Fraud
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   DIRECTORY OF WORKERS’ COMPENSATION PREMIUM FRAUD
The individuals and companies listed in this directory have been defendants in criminal
proceedings, or have been named in civil actions by regulatory agencies or have been
accused of fraud in civil litigation. The information is based on allegations in pleadings, news
articles, press releases or other public information. In many cases, the individuals and
entities are merely accused of fraudulent activities - no verdict has been entered. As each
press release from the Justice Department states: “All defendants are presumed innocent.”

AAA Painting and Waterproofing, Inc. - see Rutherford Miniard

AAA Roofing and Supply, Inc. - see Rutherford Miniard

Action Staffing - see David Miller

Administrators, Inc. - see Gary Newsom

Admiral Systems, Inc. - see Robert J. Anderson

Alexander, John Scott
Alexander was the president and owner of Elite Steel, Inc. in Oveida, Florida. He was arrested in 1998 on
charges of organized fraud of $50,000 or greater and four counts of workers’ compensation fraud.
Alexander allegedly lied to his workers’ compensation providers from September, 1994, to July, 1997, to
evade over $200,000 in premium. For the same period that Alexander reported payroll of $93,000 and
$96,000 to his carrier, he reported wages of $727,800 to the Florida Department of Labor and
Employment Security.

Alliance Temporary Services, Inc. - see Gary Newsom

Alliance Transnational Services, Inc. - see Gary Newsom

Alvarez Construction
Alvarez Construction was one of the targets of a grand jury investigation in San Diego, California, which
culminated with the indictment of six southern California companies and 21 individuals in June, 2001. All
were accused of concealing payroll through a cash payment scheme involving an employee leasing
company, MG Enterprises. See MG Enterprises.

Alvarez, Jose Luis - see MG Enterprises

Alvarez, Kim Lee - see MG Enterprises

American Labor Exchange - see Robert J. Anderson

American Payroll Network - see Laurie Weinlein

American Staff Management, Inc. - see Mark Boerman

American Workforce - see James Borgelt, Sr.

Anderson, Eric Roger - see MG Enterprises

Anderson, Robert J. “Skip”
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Robert J. "Skip" Anderson was charged with conspiracy, Mail Fraud, Aiding and Abetting and Causing An
Act To Be Done as a result of multiple employee leasing schemes in California and Texas. He was
convicted and sentenced to 27 months in federal prison and ordered to pay $300,000 in restitution. His
co-defendant, John Junk, was sentenced to 18 months in federal prison, three years' supervised release.
Co-defendant Alyce Laird was sentenced to 3 years' probation; co-defendant Robert Laird was sentenced
to 46 months’ confinement in federal prison, supervised release of three years and restitution in the sum
of $7,250,000.

Defendants allegedly created sham companies in order to get workers' compensation insurance from the
California state fund for employee leasing companies at below market rates. The damages in the scheme
were $22 million. Companies associated with Anderson and his co-defendants included the following:
Admiral Systems, Inc., American Labor Exchange, Central Systems, Inc., Shannon Group, Inc.; Harbor
Operations Group, Inc., U.M.C., Inc. and Western Labor Exchange, Inc. These companies all operated as
employee leasing companies in California from 1986 to 1992.

USA v. Howard J. Laird, a/k/a James Laird, a/k/a Preston Smith; Alyce L. Laird, a/k/a A. Lavon Good,
a/k/a Lavon Good and John L. Junk and Robert J. Anderson, a/k/a Skip Anderson, Case No. CR 93-1085,
United States District Court, Central District of California. (Prosecutors: Terree A. Bowers, United States
Attorney; Robert L. Brosio, Assistant U.S. Attorney, Chief, Criminal Division, John F. Walsh, III, A.U.S.A.,
Chief, Major Frauds Section.)

Antares Resources, Inc. - see David Miller

Armstrong Plastering and Drywall - see William Johnson

Arno, Carmen - see James Borgelt, Sr.

Ascona - see Joe Gall

Aune, Mona - see Rutherford Miniard

Automative Staffing, Inc. - see James Borgelt, Sr.

Baltierri, Vicki - see Morteza Jafari

B.I.S. Inc. - see Charles Garavaglia

B & B Acoustical Contractors - see Paul Buonopane

B & D Drywall - see Kraig Wayne Bryan

B & M International Marketing - see James Borgelt

Bailey, Griffin Benjamin, Jr. - see C. Chapman-Allyn

Bandits Express - see Larry Brossard

Bardzick, Michael J.
Bardzick was the president of Golden Labor Service, Inc. of Hollis, NH. He pleaded guilty on April 8,
1996, to 12 counts of failure to pay employer tax contributions, four counts of workers' compensation
premium fraud and one count of a continuing scheme larceny of property over $250. Bardzik
misclassified employees as independent contractors and provided false information to Liberty Mutual on
the number of Golden Labor employees to avoid paying $426,463 in workers' compensation premiums.
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He was sentenced to serve 30 days in the Massachusetts House of Corrections, to be followed by a
suspended sentence, with probation supervision for six years.

Commonwealth of Massachusetts v. Bardzick, Case No. 95-1686, Superior Court of Suffolk County,
Boston, Massachusetts.

Barthell Construction and Roofing Company - see David Sherman Barthell

Barthell, David Sherman
Barthell and his wife, Mary Victoria Barthell, operated Barthell Construction and Roofing Company in
Contra-Costa County, California. The Barthells were convicted of insurance fraud for misclassifying some
of their roofers as clerical and sales employees. They were each sentenced to five years’ probation and
ordered to pay restitution of $187,000 to the state fund. They also filed for bankruptcy.

Barthell, Mary Victoria - see David Sherman Barthell

Bass, Wesley - see Rutherford Miniard

Beightol, Richard - see James Borgelt, Sr.

Benvenuti Pizzeria & Italian Restaurant - see Benito Storniolo

Bernstein, Norman H. - see John J. Boutin

Best Management - see Ken DeSalvo

Bird, Robert - see James Borgelt, Sr.

Blackwell, Victor S. - see Robert Wayne Long

Bland, James Concrete, Inc. - see James Bland

Bland, James Lenier, Sr.
Bland operated James Bland Concrete of Brevard, Inc. He was charged with workers’ compensation
insurance fraud in February, 2003, for operating without workers’ compensation fraud even though he
had seven employees. Bland paid his employees in cash to avoid detection.

Bo Assoc., Inc. - see James Borgelt, Sr.

Bodyworks Company, Inc. - see Stephen J. Mazzola

Boerman, Mark P.
Boerman was indicted in Rochester, New York in December, 2002, for defrauding the New York State
Workers’ Compensation Board. Boerman owned Executive Resources, Inc., d/b/a Payforce, a temporary
help business. Boerman also owned American Staff Management, Inc. He submitted claims for the first
company, which was uninsured, to the State Fund, which insured the second company, American Staff
Management. The indictment alleged that Boerman wrongly submitted over $1.4 million in claims.
Boerman was indicted on 38 counts. Boerman was sentenced on May 12, 2003, to five years’ probation.

Bohan, Brian - see Dennis Termine

Borgelt, James, Sr.
Borgelt controlled Miller Personnel, Inc., d/b/a American Workforce and B & M International Marketing,
Inc., the exclusive marketing agent for American Workforce. He was charged with diverting funds given
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to his companies for payment of taxes and insurance premiums to his personal use. He was sentenced to
36 months' incarceration and ordered to pay restitution of $416,000.

John James Jenkins, in his capacity as Chapter 7 Trustee for Miller Personnel, Inc. d/b/a American
Workforce; John Litzler, in his capacity as Chapter 7 Trustee for the American Workforce 401(K) Profit
Sharing Plan and Trust and in his capacity as Trustee of the American Workforce 401(K) Profit Sharing
Plan and Trust; State of Texas; Texas Department of Insurance; Texas State Board of Insurance; and
Attorney General of Texas v. Alexander Hamilton Life Insurance Company of America; West Coast Life
Insurance Company; Capital Advisors, Inc., in its Corporate Capacity and as Trust Administrator of the
AWF Business Trust; Capital Investment Managers; Fernandez & Co., P.C.; Pension Consultants &
Administrators, Inc.; National Annuity Programs, Inc.; Insurance Marketing Specialists, Inc.; James
Borgelt, Sr., Janet Causey; Janet Jezierski; Corey Marver; William Bradley Fagan; James Borgelt, Jr.; John
Borgelt; Ernesto Ornelas; Carmen Arno; Don Jason Diaz; Tom G. "Tommy" Moore; Vestell Wright; David
Mathwig; Martin F. Traynor; Daniel A. Johnson; Richard Beightol; Carl Waychoff; Mark A. Wilson; Jan
Edwards, individually; Terry L. Edwards, individually; Terry L. Edwards d/b/a Edwards & Associates;
Edward T.Thurman; William R. Harden; Len Quick; Robert K. Dangremond; Brian P. Sanford; James G.
Dahl; Robert J. "Skip" Anderson; Robert I. Fernandez; Robert Bird; C.J. "Posty" Roberts;Raul Corral; Bob
Ferguson; Betty B. McConnell; Byron W. Stuckey; Johann Wasserman; Staffing Systems, Inc.; B & M
International Marketing, Inc.; Moore Marketing & Associates,Inc.; Automative Staffing, Inc.; Resource
Staffing, Inc.; Tri-Staff, Inc.; STSL, Inc.; Bo Assoc., Inc.; Compensation Plus, Inc.; Charles Gray & Co.,
P.C.; Charles Gray; Human Resources, Inc.; Preferred Consulting Company; Professional Services, Inc.;
America's Business Services, Inc. Via Temps, Inc.; Brian P. Sanford, P.C.; Farmer & Jones; Robert
C.Whittington; Group II Financial, Inc.; Triple T Sales; Jan Edwards, d/b/a Edwards & Associates; Bank of
America National Trust & Savings Association, in its corporate capacity and as Trustee of the AWF
Business Trust; Baker R. Rector; Baker R. Rector, P.C.; ADP, Inc.; Managistics, Inc., d/b/a Davenport
Data Processors, Inc., d/b/a Bank of America, Case No. 93-CV-463, United States District Court, Northern
District of Texas (Dallas).

USA v. James Borgelt, Sr., Case No. 3-95CR-358-ALL, United States District Court, Northern District of
Texas, Dallas Division.

Borgelt, James, Jr. - see James Borgelt, Sr.

Borgelt, John - see James Borgelt, Sr.

Boutin, John J.
Boutin of Andover, Massachusetts, was a principal of N.B. Jon-Son Steel Erectors, one of the largest
reinforcing bar contractors in Boston. Boutin allegedly conspired with an insurance consultant, Norman
Bernstein, to fraudulently reduce workers' compensation premium for his companies by concealing almost
50% of the company's $11 million payroll and by misclassifying workers in high-risk jobs.

Mohawk Construction Company, Inc., incorporated in Massachusetts in 1992, purchased the assets of
N.B. Jon-Son Steel Erectors, Inc., allegedly so that N.B. Jon-Son Steel Erectors, Inc. could escape its high
debit experience modification factor. Boutin, treasurer of N.B. Jon-Son Steel Erectors, Inc. and N.B. Jon-
Son Construction Company, Inc. pleaded guilty to one count of conspiracy and five counts of mail fraud in
December, 1995. He was sentenced to one year and one day in federal prison, and three years'
supervised probation thereafter. He was also ordered to pay restitution of $3,081,707 to Liberty Mutual
Insurance Company.

Norman Bernstein, a financial consultant to the N.B. Jon-Son companies, also pleaded guilty to one
count of conspiracy and five counts of mail fraud. Bernstein was sentenced to 37 months' in federal
prison, and three years' of supervised probation thereafter. He was also ordered to pay $2,721,911 in
restitution.
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USA v. John J. Boutin and Norman H. Bernstein, Case No. 95-10145 WGY, United States District Court,
District of Massachusetts. (Prosecutor: Assistant U.S. Attorney Paul Levenson, Boston, Massachusetts.)

Branch International Services - see Charles Garavaglia

Branco Construction
Branco Construction was one of the targets of a grand jury investigation in San Diego, California, which
culminated with the indictment of six southern California companies and 21 individuals in June, 2001. All
were accused of concealing payroll through a cash payment scheme involving an employee leasing
company, MG Enterprises. See MG Enterprises.

Bray, James
Bray, also known as James Graves, and his wife, Martha Bray, also known as Martha Ortiz, operated a
roofing compamny, Roofing Unlimited, in Santa Clara, California. They operated their company without
obtaining a contractor’s license, without paying taxes and without purchasing mandatory workers’
compensation. They were charged with 22 felony counts.

Bray, Martha - see James Bray

Bray, Ronald - see Dennis Lambka

Bridge Cleaning Service, Inc. - see William Johnson

Brigham, Karen
Brigham was the principal of H & H Trucking, Inc. She was charged in 1994 with organized fraud and
grand theft for her role in falsely claiming that employees were independent contractors. Brigham's was
the first criminal insurance premium fraud case to be tried by jury in Florida. She was convicted of both
counts. Brigham was sentenced to six months' incarceration and three years' supervised probation.

State of Florida v. Karen Brigham, Circuit Court of the Ninth Judicial District, Orange County, Florida.

Brossard Excavating - see Larry Brossard

Brossard, Larry
Brossard, and his wife, Phyllis Ann Brossard, were charged in March, 2002, by the Washington
Department of Labor and Industries, with knowingly reporting false payroll to L&I in order to lower the
workers’ compensation premium for several of their companies, including Bandits Express, a trucking
company, Brossard Excavating and Bumper Boats. The Brossards were charged with evading over
$82,000 in premium and $224,000 in taxes between August, 2000, and March, 2002.

Brossard, Phyllis Ann - see Larry Brossard



Brough, Kevin Todd
Brough operated an employee leasing company, Solutions of Utah, in Kaysville, Utah. He was charged in
a 20-count indictment in March, 2002, for allegedly stealing more than $1 million in workers’
compensation premiums and $1.2 million in tax withholdings from clients. The scheme was exposed
when several employees suffered serious work-related injuries and found there was no insurance.

Brown, William - see Charles Lee Smith

Bryan, Kraig Wayne
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Bryan owned and operated B & D Drywall in Homestead, Florida. He allegedly underreported his payroll
by nearly $800,000 to his workers’ compensation providers, AmComp Assurance and Bridgefield Casualty.
The underreporting occurred on 41 consecutive monthly self-audits between June 1999 and December
2003. He was charged in May, 2003, with two felony counts of insurance fraud.

Budget Payroll Service - see Vincent Marconi

Bumper Boats - see Larry Brossard

Buonopane, Paul
Paul Buonopane and his brother, Robert Buonopane, were charged with conspiracy, mail fraud, wire
fraud and aiding and abetting in the preparation and presentation of false returns. Paul and Robert
Buonopane owned B & B Acoustical Contractors, Inc., a construction contracting company in Woburn,
Massachusetts. The Buonopanes conducted a concealed payroll scheme in order to defraud the IRS,
workers' compensation insurance carriers and the Massachusetts Carpenters' Union. The Buonopanes
were convicted of 29 counts on February 16, 2001, after a six-week jury trial. They were sentenced to 12
months' incarceration and 24 months' supervised release.

USA v. Paul Buonopane and Robert Buonopane, Case No.99-CR-10126-ALL, United States District Court,
District of Massachusetts, Boston Division.

Buonopane, Robert - see Paul Buonopane

Burnett, Jerry
Jerry A. Burnett operated PROsera, an employee leasing company in Denver, Colorado, from 1994 to
1997. Burnett’s company collected employment taxes, medical insurance premium and workers’
compensation premium from over 60 companies. Burnett diverted over $243,808 from these purposes to
his own use. He prepared false summaries for workers’ compensation audits, defrauding both Hartford
and AU Insurance Company. Employees were left with unpaid medical claims. Burnett was charged with
mail fraud, wire fraud, filing a false return, and failing to file a return. He pleaded guilty on October 11,
2001, to one count of wire fraud and one count of filing a false return and was sentenced to two years’
incarceration.

C & H Framing - see Robert Covington

Camarena, Tonia - see Cortland Clare Lanning, Jr.

Campbell, Janet Eileen - see MG Enterprises

Campbell, Michael Gene - see MG Enterprises

Campbell, Neil Frederick - see MG Enterprises

Capital Advisors, Inc. - see James Borgelt, Sr.

Capital Investment Managers - see James Borgelt

Capozio, Paul - see Nicholas Kyprianou

Cardarelli, Angelo - see Benito Storniolo

Carlsbad Framing
Carlsbad Framing was one of the targets of a grand jury investigation in San Diego, California, which
culminated with the indictment of six southern California companies and 21 individuals in June, 2001. All
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were accused of concealing payroll through a cash payment scheme involving an employee leasing
company, MG Enterprises. See MG Enterprises.

Carmen, Debra Coe - see William Johnson

Carreira, Christin - see MG Enterprises

Carter Roofing - see John Wesley Carter

Carter, John Wesley
Carter and his son, Michael David Carter, operated Carter Roofing in Panama City, Florida. The Carters
were arrested on August 26, 2002, and charged with racketeering for allegedly defrauding two insurance
companies and the State of Florida of over $1.5 million in premium and taxes.

State of Florida v. John W. Carter and Michael Carter, Case No. 02-2413-CFMA, Circuit Court of the
Fourteenth Judicial circuit, Bay County, Florida.

Carter, Michael David - see John Wesley Carter

Casman, David
Casman and Joan Veltre operated Gulf Coast Drywall and Stucco, Inc. in Gulf Coast, Florida. They added
workers’ to their payroll without getting workers’ compensation insurance for the employees. They were
fined $361, 000 for their attempt to evade premium.

Causey, Janet - see James Borgelt, Sr.

Central Systems - see Robert J. Anderson

Chaney, James B. - see Gary Newsom

Chapman-Allyn, Charlotte
Chapman-Allyn filed for and received workers’ compensation benefits even though she trained for two
triathlons before and after the injury. Chapman-Allyn worked for a chiropractor, Griffin Benjamin Bailey,
Jr., who was also charged with workers’ compensation fraud. Chapman-Allyn reported that she had
strained her back moving boxes. While she was supposedly disabled, she also competed in the Lemoore
Naval Air Station obstacle course competition. Chapman-Allyn owned Kings Industrial Occupational
Medical Center. Bailey failed to report that he worked for Chapman-Allyn, and failed to report her
triathlon and other physical training activities.

Chase, William P.
Chase, a Haverhill city councilman, misclassified his employees at Valley Window and Siding to defraud
Continental Insurance Company. He also falsified salaries of employees, falsely classifying 60% of the
salary as "materials." Chase also defrauded the IRS. He pleaded guilty to conspiracy in September,
1995, and was sentenced to 18 months’ incarceration and three years' supervised probation upon release.

USA v. William P. Chase, Case No. 95-CR-10235-ALL, United States District Court, District of
Massachusetts, Boston Division. (Prosecutors: John M. Hodgens, Jr., Economic Crimes Unit, United States
Attorney's Office, 1033 J.W. McCormack Post Office & Courthouse Building, Boston, MA 02109)

Claims Management Services, Inc. - see Gary Newsom

Colonial Holdings, Inc. - see Charles Lee Smith

Colwell, C. Curtis
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Colwell and his brother, Douglas Colwell, both of Blairsville, Georgia, were convicted in June, 2003, of
conspiracy to commit mail fraud and wire fraud. Russell Smith pleaded guilty in the same scheme and
was sentenced to 16 months. A fourth defendant, William Plemons, was sentenced to 27 months.

Colwell, Douglas - see C. Curtis Colwell

Compensation Plus, Inc. - see James Borgelt, Sr.

Compton, Kennie D.
Compton, a coal operator from Charleston, West Virginia, misclassified underground mine workers as
salespeople in an equipment supply store. Compton was sentenced to 32 months’ incarceration and
ordered to pay restitution of $850,000 to the state workers’ compensation fund. He was also convicted of
tax evasion.

Consolidated Delivery Service, Inc. - see Dennis O. Jenks

Corral, Raul - see James Borgelt, Sr.

Cote, Robert Joseph
Cote operated Grand Valley Framing in Loomis, CA. Cote reported to the State Fund that he paid his
workers over $20 per hour. This rate entitled Cote to a reduced fee for workers’ compensation premium.
An audit revealed that there were no records to support the lower rate and that Cote owed $82, 180 in
additional premium. Cote was charged with two felony counts of insurance fraud.

Courtesy Mobil, Inc. - see Musa Eljamal

Covington, Robert
Covington was arrested in June 23, 2003, with his partner, Donald Huffman, and charged with defrauding
the California State Workers’ Compensation Fund of approximately $2 million. Covington and Huffman
operated C&H Framing. They paid cash to their employees and told insurers that these employees were
independent subcontractors. They also paid cash to subcontractors to use their company names as part
of the scheme. Covington and Huffman were charged in June, 2003, in a 57-count indictment.

Coyle, Jolene
Jolene Coyle and her daughter, Terri McGinn, owned and operated several temporary help companies in
North Carolina and South Carolina. By 1993, Coyle's company, First Personnel Temps, Inc., developed a
high debit experience modification factor. Coyle started a new company, Employment Personnel, Inc.,
and falsely represented that the two companies were not related. Coyle and her daughter, Teri McGinn,
transferred the revenues and payroll to the new company, and applied for workers' compensation
insurance coverage under the name of the new company.

Many of the clients continued to receive invoices from First Personnel Temps, Inc. and many of the
claimants identified First Personnel Temps, Inc. as their employer when filing claims, unaware that the
payroll had been transferred to the new company. Liberty Mutual was assigned the application for the
new company as a servicing carrier for the South Carolina assigned risk plan, and discovered the
relationship between the two companies. When the correct experience modification factor was applied to
the new policy, the resulting debt was $1.15 million.

Coyle used a similar scheme in North Carolina, representing there that the new company was Thermal
Belt Personnel, Inc. Fireman's Fund was the North Carolina servicing carrier. The additional premium
due to Fireman's Fund from the application of the correct experience modification factor was over
$100,000. As part of the scheme, Coyle used her minor grandson's name on corporate documents and
notarized these forged signatures herself. Both were charged with mail fraud, wire fraud and conspiracy.
Each pled guilty to one count of conspiracy.
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USA v. Jolene Coyle and Terri McGinn, Case No. CR 98-01185, United States District Court, District of
South Carolina, Spartanburg Division. Prosecutor: Assistant U.S. Attorney David Stephens, Greenville,
South Carolina.

Crucean, Eugene
Eugene Crucean operated various employee leasing businesses including Labor Systems, Inc. and Labor
Resources, Inc. He diverted the funds paid by his client companies for taxes and insurance to his own
use. On the day his trial was scheduled to begin, Crucean pled guilty to four counts of mail fraud, one
count of wire fraud and one count of making false tax returns. He was sentenced to 60 months'
incarceration and ordered to pay $15 million in restitution. He later appealed his sentence arguing he
was entitled under the Sentencing Guidelines to a downward departure because of diminished capacity at
the time of the offense. His appeal was dismissed.

Custom Transportation Services, Inc. - see John M. Greene

DSMK, Inc. - see Ken DeSalvo

Dahl, James G. - see James Borgelt, Sr.

Dangremond, Robert K. - see James Borgelt, Sr.

Dart, Inc. - see Dennis Lambka

DeSalvo, Kenneth
DeSalvo was an insurance agent from Brooklyn, NY, who submitted fraudulent applications to the New
Jersey Workers’ Compensation Plan for coverage for two nursing homes in Hudson County, New Jersey.
The homes were managed by a company owned by Michael Konig, who owned nursing homes in New
Jersey, Connecticut and Massachusetts which were repeatedly involved in litigation involving workers’
compensation and underreporting of payroll. Konig was found personally liable for fraudulent applications
by a Massachusetts jury. Konig also operated as Long Term Care Consultants, Inc. Konig and DeSalvo
used employee leasing companies owned by Hershel Weber, including Best Management, DSMK, Inc.,
Prime Management, Supreme Management, U.S. Management, WMP-NJ, Inc. and Weber Management.
DeSalvo pleaded guilty to mail fraud in federal court in Newark, New Jersey.

Diaz, Don Jason - see James Borgelt, Sr.

Dixon Harvesting - see Vernon Dixon

Dixon, Levie - see Vernon Dixon

Dixon, Vernon
Dixon was the owner of Dixon Harvesting in Fort Pierce, Florida. He was sentenced to one year’s house
arrest and ordered to take out an ad publicizing his crime. His bookkeeper, Barbara Hall, also pleaded
guilty to engaging in a scheme to defraud and was sentenced to five years’ probation. Charges were
dropped against his son, Levie Dixon.

Dormon Construction - see James H. Dormon

Dormon, James H.
Dormon was a drywall contractor in Brockton, Massachusetts who was charged in a 62-count indictment
with tax fraud, prevailing wage violations and workers’ compensation premium fraud. Dormon concealed
a $1.5 million in payroll from CNA to avoid $268,000 in premium. He also allegedly failed to pay over
$37,000 in unemployment taxes. Dormon Construction operated as a subcontractor on several public and
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private building projects across Massachusetts during 1998 including several schools and a public library.
Dormon was also charged with failing to pay prevailing wage on several of his jobs where prevailing wage
was required by contract. He allegedly owed $82,000 in back wages to his workers. For the premium
fraud, Dorman simply excluded certain employees from the payroll reports given to CNA and the
Massachusetts Division of Employment and Training.

Dressel, Paula - see Joseph Stalls

Dowell, Tina - see William Johnson

Duffy, Anthony - see Dennis Termine

Eberle, Kay Ann Melluzzo - see MG Enterprises

Eberle, Michael Louis - see MG Enterprises

Edwards & Associates - see James Borgelt, Sr.

Edwards, Jan - see James Borgelt, Sr.

Edwards, Terry L. - see James Borgelt, Sr.

Elite Employee Leasing - see Laura Krpan

Elite Leasing - see Dennis Lambka

Elite Steel - see John Scott Alexander

Eljamal, Musa
Eljamal and his son, Sammy Eljamal, operating as Courtesy Mobil, Inc., operated over 20 gas stations,
convenience marts and car washes in the lower Hudson Valley, New York. Eljamal admitted to creating
false payroll records for the NY State Insurance Fund which showed much less payroll than he actually
had paid. Eljamal paid many employees in cash to avoid detection of his true payroll. He pleaded guilty
to felony insurance fraud and was ordered to make restitution of almost $600,000.

Eljamal, Sammy - see Musa Eljamal

Employee Benefits Association - see James Byron Waeckerle

Employee Resource Management, Inc. - see Dennis Lambka

Employee Staffing, Inc. - see Joe Gall

Employee Staffing of America, Inc. - see Joe Gall

Employment Personnel, Inc. - see Jolene Coyle

Energy Recovery Systems, Inc. - see David Miller

Ervasti, Dee - see Gregory Charles Ervasti

Ervasti, Gregory Charles
Gregory Charles Ervasti and Dee Ervasti operated Corporate Financial Services, Inc., an employee leasing
company in Minnesota. The Ervastis misappropriated $5.7 million which had been paid by over 100 of
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their clients for tax payments. The Ervastis were convicted of conspiracy, mail fraud and tax violations.
Gregory Ervasti was sentenced to 63 months’ incarceration.

USA v. Gregory Charles Ervasti and Deniene “Dee” Ervasti, 201 F.3d 1029 (8th Cir. 2000).

Executive Resources, d/b/a Payforce - see Mark Boerman

Express Temps, Inc. - see Charles Lee Smith

Fagan, William Bradley - see James Borgelt, Sr.

Farmer & Jones - see James Borgelt, Sr.

Ferguson, Bob - see James Borgelt, Sr.

Fernandez & Co., P.C. - see James Borgelt, Sr.

Fernandez, Robert I. - see James Borgelt, Sr.

First Personnel Temps, Inc. - see Jolene Coyle

Fry, Patricia - see Gary Newsom

Gale, Richard - see Gary Newsom

Gall, Joe
Gall was the largest employer in Rhode Island at the time he was indicted. He was convicted of
conspiracy, mail fraud, wire fraud, false statements and failure to file tax returns in connection with his
operation of Labor Force of America, Inc. and Employee Staffing of America, Inc. Gall and his office
manager, Gloria Stevens, falsely described their operations and payroll in applications for workers'
compensation insurance, issued falsified certificates of insurance and collected premium from client
companies for time periods when there were no policies in force. Gall also created false financial
statements in order to obtain bank loans. For a period of time, Gall claimed to have obtained coverage
from Ascona, a fictitious insurance company created by Gall. The falsified financial statements were
certified by Scinto & Company, a fictitious certified public accounting firm created by Gall. At times, Gall
used the name Tom Martin and held himself out to be an attorney. Gall was sentenced to 110 months'
incarceration and ordered to pay $13.7 million in restitution. He was also prosecuted for similar crimes in
Massachusetts. Gloria Stevens, Gall’s chief financial officer, was charged with Gall and sentenced to 30
months’ incarceration.

USA v. Joseph Gall, Gloria Stevens and Thomas McLaughlin, Case No. 3:95CR98(AHN), United States
District Court, District of Connecticut. (Prosecutors: Christopher F. Droney, United States Attorney,
Barbara Bailey Jongbloed, Deputy Chief, Criminal Division, Michael E. Runowicz, Assistant U.S. Attorney,
Denise Derby, Assistant U.S. Attorney.) 210 F.3d 356 (2d Cir. 2000).

State of Massachusetts v. Joseph Gall and Employee Staffing of America, Inc., Case No. 92-11738,
Massachusetts Superior Court, Suffolk County.

Garavaglia, Charles
Garavaglia controlled various employee leasing companies from 1988 to 1993 including Transcontinental
Leasing, Inc., Trans International Services, Inc., Branch International Services, Inc. and B.I.S. Inc. He
was convicted of mail fraud and conspiracy for his role in a workers' compensation premium fraud
scheme. He was sentenced to 27 months' incarceration and ordered to pay $707,000 restitution.
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USA v. Charles Garavaglia, Case No. CR 96-80290, United States District Court, Eastern District of
Michigan, 178 F.3d 1297 (6th Cir. 1999).

Gardell Company - see Dennis Lambka

Gilbert, Donna - see Michael Gilbert

Gilbert, Michael
Gilbert of MG Enterprises in California leased employees to contractors in the San Diego, California, area.
The firms paid Gilbert the employees' salaries plus 20%, but Gilbert allegedly diverted the 20% and paid
the employees in cash. Contracting firms accused of participating in the scheme included Carlsbad
Framing, Donald Souza Construction, Branco Construction Alvarez Construction, Sid Stone Construction
and Tone Framing. The San Diego district attorney's office found claims files and first notice of injury
reports for injuries which occurred during the period where the companies purported to have no payroll.
Gilbert was described as an expert at running underground employee leasing operations. IRS agents
found a secret room in his house with $260,000 cash. When he was arrested, Gilbert was living in a
6,600 square foot home. Gilbert and his wife were also charged with tax evasion.

USA v. Michael Gilbert and Donna Gilbert, Case No. 01-CR-5418, United States District Court, Eastern
District of California, Fresno Division.

Golden Labor Service, Inc. - see Michael J. Bardzick

Good, Lavon, alias for Alyce Laird

Grand Valley Framing - see Robert Joseph Cote

Graves, James. alias for James Bray

Greene, John M.
Greene was the president of Custom Transportation Service, Inc. in Braintree, Massachusetts. Greene and
the corporation were charged in January, 2002, with workers’ compensation insurance fraud and failure
to pay employment taxes. Greene hid payroll from Hartford Insurance Company by diverting payments to
a shell company, Independent Drivers Association. Greene concealed $978,000 in salary to limousine
drivers through IDA, avoiding $61,000 in premium in 1997.

Gudgel, Janet Mae
Gudgel Roofing allegedly underreported payroll to three workers' compensation carriers including the
California State Fund, California Compensation Insurance Company and CNA. Gudgel's operators, Janet
Mae Gudgel and Kimberly Kay Volk, allegedly failed to pay nearly $1 million in workers' compensation
premium.

State of California v. Janet Mae Gudgel and Kimberly Kay Volk, Case No. 01CR5418, Sacramento Superior
Court.

Gulf Coast Drywall and Stucco, Inc. - see David Casman

H & H Trucking - see Karen Brigham

Hall, Barbara - see Vernon Dixon

Hamada, Michael - see Ronald Palmerton

Hankerson, Brian - see Jacques Thermilius
Directory of Workers’ Compensation Premium Fraud
Page 13



Harbor Operations Group, Inc. - see Robert J. Anderson

Harris, D. Ronald - see Robert Wayne Long

Harvey, Michael W. - see South Texas Well Service

Highland Framers of Northern California - see Jay Neal Wright, II

Holme, E. Annike - see Rutherford Miniard

Huffman, Donald - see Robert Covington

Humberson, Louise - see Mary Lou Mott

Independent Drivers Association - see John M. Greene

International Ordnance, Inc. - see David miller

Jafari, Morteza
Jafari and his partner, Mozghan Tavakoli, operated Sedcon, a construction business in California which
often obtained public works contracts. Jafari, Tavakoli and an employee, Vicki Baltierra, were charged
with 16 counts of workers’ compensation fraud in March, 2001, for allegedly defrauding their workers’
compensation carrier, the California State Fund, by underreporting payroll and by falsely reporting that
many employees were paid over $20 per hour and thus subject to a lower rate.

Janis, Mark
Mark Janis, an officer of Santarosa Sales and Services, Inc. and Singer Transport, Inc. pleaded guilty to
one count of mail fraud. The corporations also pleaded guilty to one count of mail fraud. The
corporations also agreed to pay restitution of $1.2 million, plus a fine of $350,000. Janis was sentenced
to five months in a half-way house, five months’ house arrest and two years' supervised release.

The indictment alleged that the defendant corporations, New York trucking firms, submitted falsely
lowered payroll information to the New York State Insurance Fund from December, 1989 through April,
1995, through the corporations' comptroller, defendant Mark Janis. Based on the false information
submitted by Janis, the State Insurance Fund sent premium bills to the corporations using the U.S. Mails.

Under a civil agreement reached in 1996, Santa Rosa Trucking Group agreed to repay $1.2 million in
premiums due to the New York State Insurance Fund after a re-audit which showed that Santa Rosa had
concealed half of their actual payroll for workers' compensation premium calculations.

USA v. Santarosa Sales and Service, Inc., Singer Transport, Inc. and Mark Janis, Case No. 97-CR-8352,
United States District Court, Western District of New York. (Prosecutors: U.S. Attorney Denise E.
O'Donnell; Assistant U.S. Attorney Martin J. Littlefield, U.S. Attorney's Office for the Western District of
New York in Buffalo, New York.)

Jenkins, Joseph - see Vincent Marconi

Jenks, Dennis O.
Jenks was president and the sole owner of Consolidated Delivery Service, Inc. in Westfield,
Massachusetts. He allegedly underreported his company’s payroll by over $1.2 million in 1996 resulting in
a loss to Travelers Insurance of over $140,000/

Johnson, Aaron J. “Jake” - see Gary Newsom
Directory of Workers’ Compensation Premium Fraud
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Johnson, Scott - see Dennis Termine

Johnson, William
Johnson was the owner of Johnson Cleaning, a construction company in South Florida, which false
represented that over 100 of its workers were engaged in commercial janitorial work. Johnson also
owned Pinnacle Enterprises and Armstrong Plastering and Drywall. Debra Coe Carman and Tina Dowell
allegedly lied to insurance auditors regarding the nature of the work performed by Johnson’s employees.
Carman and Johnson also formed a new company, Bridge Cleaning Service, Inc., to avoid the experience
modification factor of their prior company. They were charged with defrauding their workers’
compensation carrier of over $2.7 million.

Jon-son, N.B., Construction - see John Boutin

Jon-son, N.B., Steel Erectors - see John Boutin

Junk, John - see Robert J. Anderson

Kalaitzis, George - see Nicholas Kyprianou

Kent Holdings, Inc. - see David Miller

Kim, Young I.
Kim was a roofing contractor who operated in San Francisco, California, as Noah Roofing. He obtained
insurance through the state fund, but paid cash to his employees to evade over $75,000 in premium. He
was charged in April, 2003, with twelve felonies including premium fraud and tax evasion.

Komlenic, George Michael
Komlenic and Mark Lang operated Workers of Florida, Inc., one of the largest temporary help companies
in Florida. In 1997, Komlenic, Lang, their insurance agent, John “Duke” Mills and their company were
charged with insurance fraud by the Florida Statewide Prosecutor. They allegedly misreported payroll
and misclassified workers to avoid over $2.1 million in workers’ compensation premium.

Konaxis, James M. - see Stephen J. Mazzola

Konig, Michael - see Kenneth DeSalvo

Krebser, Michael E. - see Robert Wayne Long

Krpan, Laura
Krpan, the owner of Elite Employee Leasing in Duquoin, Illinois, was charged in September of 2000, with
defrauding unemployment insurance of over $800,000 and with filing false tax returns. She was
sentenced to 24 months' incarceration and ordered to pay restitution of $886,397.

USA v. Laura Krpan, Case No. 00-CR-40089-ALL, United States District Court, Southern District of Illinois,
Benton Division.

Kuder Masonry, Inc. - see Randy D. Kuder

Kuder, Randy D.
Kuder operated Kuder Masonry Co., Inc. in Naples, Florida. He was charged with workers’ compensation
fraud for underreporting payroll to his workers’ compensation company. Kuder evaded over $93,000 in
premium.
Directory of Workers’ Compensation Premium Fraud
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Kyprianou, Nicholas
Kyprianou of Premier Staffing, Inc. in Long Island, New York, and five owners and officers were indicted
in April, 2002, and charged with tax evasion, conspiracy and money laundering for an employee leasing
scheme which operated under a quick succession of names, but always used the same address and
employees. Over 100 employers paid approximately $13 million between 1998 and 2001 for federal
payroll taxes to the companies, which failed to forward the payments to the IRS. The five employee
leasing companies were Premier Staffing, Inc., Premier PEO Group Corporation, Syngen Group
Corporation, Madison Staffing Solutions Corporation and PEO Services, Inc. The individual defendants
were Nicholas Kyprianou of New York City, George Kalaitzis and Athanasios Tsidavis of Queens, New
York, Paul Capozio of Kinnelon, New Jersey and Salomi Kyprianou of Clearwater, Florida.

USA v. Nicholas Kyprianou, George Kalaitzis, Athanasios Tsidavis, Paul Capozio and Salomi Kyprianou,
Premier Staffing, Inc. and NGN Holding Corporation, Case No. 02-CR-456-ALL, United States District
Court, Eastern District of New York, Brooklyn Division.

Kyprianou, Salomi - see Nicholas Kyprianou

Labor Company (The) - see Toby Robert Lewis

Labor Finders, Inc. - see Ron Palmerton

Labor Force of America, Inc. - see Joe Gall

Labor One, Inc. - see Toby Robert Lewis

Labor One of Dade County, Inc. - see Toby Robert Lewis

Labor Resources, Inc. -see Eugene Crucean

Labor Systems, Inc. - see Eugene Crucean

Laird, Alyce - see Robert J. Anderson

Laird, Howard J. - see Robert J. Anderson

Laird, James, alias for Howard J. Laird

Lam, Hong Van
Lam operated a series of temporary help companies in the Boston area including New England Temporary
Work, New England Temp Work and N.Tech Temp Services. He used straw owners to run his businesses.
He did not file any income tax returns and the quarterly employment tax returns which were filed
underreported the payroll and the number of employees. Lam defrauded the IRS of over $575,000 and
he defrauded his insurance companies of $372,000. He was sentenced to two years’ incarceration on
January 3, 2003, in Boston and ordered to pay restitution to the insurance companies.

Lambka, Brian - see Dennis Lambka

Lambka, Dennis
Lambka was an officer of Simplified Employment Services, Inc.("SES"), an employee leasing company in
Auburn Hills, MI. SES operated in 40 states through six subsidiary companies: Michigan Staff Leasing,
Dart, Inc., ERM, Elite Leasing, Polar Management and the Gardell Company. Lambka and his
codefendant, Ronald Bray, pleaded guilty to conspiracy charges to commit more than $30 million in bank
fraud, filing 23 false tax returns, and embezzling more than $1 million from an employee benefit plan.
The check kiting scheme had money flowing through 21 separate accounts held by the seven related SES
Directory of Workers’ Compensation Premium Fraud
Page 16

companies which caused a loss of $32 million to Michigan National Bank in violation of Title 18, U.S. Code,
Section 1344, Bank Fraud. They also allegedly failed to pay over $51.7 million in taxes. Several years
prior, the IRS had seized the records of SES and charged the corporation with tax evasion. Those
charges were dropped after SES reached an agreement with IRS to pay over $7 million. Lambka and Bray
also added other employee leasing companies to their Hartford policy without the authorization of
Hartford and without paying for such coverage.

USA v. Dennis Lambka, Ronald Bray, Brian Lambka and Janice Picklo a/k/a Janice Darroch, Case No. 02-
M-80060-ALL

Lang, Mark Anthony - see George Michael Komlenic

Lanning, Cortland Clare, Jr.
Lanning owned and operated C.K. Lanning Construction Company, a framing company in San Jose,
California. Lanning, his former office manager Russell Mendoza, and Tonia Camarena were charged with
workers’ compensation premium fraud and tax evasion in March, 2002, by fraudulently reporting that his
employees were paid a high hourly rate (entitling them to a lower rate in California) and by making cash
payments, for a loss of $237,652.

Leasing Consultants, Inc. - see David Miller

Lee, Mark - see Clifton Meyer

Lewis, Toby Robert
Lewis and Rene Seal-Lange operated a temporary help company in Palm Beach County, Florida. They
misreported payroll and misclassified employees to allegedly avoid $800,000 in premium. Lewis operated
temporary help companies including Labor One, Inc., The Labor Company, Labor One of South Florida,
Inc. and Labor One of Dade County, Inc.

Long Term Care Consultants, Inc. - see Kenneth DeSalvo

Long, Robert Wayne
Robert Wayne Long was indicted for mail fraud, wire fraud, money laundering and embezzlement in
connection with his role in Cap Staffing, one of the first indicted cases involving insurance fraud and
employee leasing. A grand jury in Charlotte, North Carolina returning an indictment in December, 1990.
Cap Staffing was both an insurance fraud scheme and an investment scheme. The program operated as
an unauthorized insurance company, collecting millions of dollars in insurance premiums, but paying very
few claims before it collapsed. The principals operated from both North Carolina and Martin County,
Florida. Cap Staffing also involved investment fraud, with investors being lured to the enterprise with
false representations regarding gold mining ventures and operations. The case was pursued by the
Department of Labor and by the U.S. Postal Service. A 42 count indictment was filed, charging mail
fraud, wire fraud, money laundering, embezzlement and conspiracy. Long was sentenced to 72 months'
incarceration. Wolicki was sentenced to 66 months. Blackwell was sentenced to 60 months. Spieles
was sentenced to 41 months. Krebser was sentenced to 27 months.

USA v. Robert Wayne Long, Jerry M. Wolicki, Victor S. Blackwell, Michael H. Spieles, Michael A. Krebser
and D. Ronald Harris, Case No. C-CR-90 -191, United States District Court, District of North Carolina,
Charlotte Division.

Lugo, Vincent - see Vincent Marconi

MG Enterprises - see Michael Gilbert

Malden Iron Works, Inc. - see Vladimir Srbek
Directory of Workers’ Compensation Premium Fraud
Page 17



Marconi, Vincent
Marconi and Shelley Walsh were indicted on 18 counts of mail fraud. Walsh pleaded guilty following the
indictment, but Marconi fled the country to the United Kingdom which extradited Marconi to the United
States in 1995, over his objections, 899 F. Supp. 458. (9th Cir. 1995). From 1979 to 1992, Marconi and
Walsh engaged in a scheme to defraud the California State Compensation Insurance Fund. In this
scheme, Marconi filed applications with the Fund for coverage for his temporary employment companies,
falsely underreporting the number of employees, and falsely stating that his employees performed clerical
or sales work when in fact they mostly performed manual labor. Marconi operated at various times as
Temps-R-Us, Certified Staffing, West Coast Personnel and Pacific Payroll.

Marconi was sentenced to 30 months' incarceration and ordered to pay $1,817,186 in restitution. Walsh
was sentenced to five months' incarceration and ordered to pay $43,432 in restitution.

USA v. Vincent M. Marconi and Shelley Walsh, Case No. CR-93-842-ER, United States District Court,
Central District of California (Prosecutors: Ronni B. MacLaren, Assistant U.S. Attorney, Nora M. Manella,
United States Attorney).

State Compensation Insurance Fund, an independent agency of the State of California v. Vincent M.
Marconi; Oralie Tueme Miller, as an individual and as Executrix of the Estate of Everett Wayne Miller;
Glenn R. Miller; Shelley J. Walsh; Robin Robinson; Joseph Jenkins; Victor Lugo; West Coast Personnel,
Inc.; Pacific Payroll Service, Inc.; Budget Payroll Service, Inc., Case No.92-CV-4174-TJH, United States
District Court, Central District of California, Western Division.

Marek, Anthony D. - see Stephen J. Mazzola

Maxim Financial - see Robert West, Jr.

May, Gary - see Rutherford Miniard

Mazzola, Sebastian J. - see Stephen J. Mazzola

Mazzola, Stephen J.
Mazzola was indicted for his role in a cash payroll scheme organized and operated to defraud the internal
revenue service and insurance companies providing workers' compensation insurance to Massachusetts
companies: Bodyworks Company, Inc. and Stoneham Towing, Inc. d/b/a Stoneham Auto Body to keep
the cash gained from failure to pay taxes and insurance premiums by fabricating billing invoices to inflate
the "cost of sales" deductions on the companies' income tax returns. The defendants were charged with
conspiracy, mail fraud, wire fraud and IRS violations.

USA v. Stephen J. Mazzola, Sebastian J. Mazzola, Christina Svendsen, Anthony D. Marek, Frank V.
Messina, Jr. and James S. Konaxis, Case No., United States District Court, District of Massachusetts.

McGinn, Terri - see Jolene Coyle

McGrath, Thomas M.
McGrath was indicted for devising and executing a scheme to defraud workers' compensation insurance
companies, using various companies including National Independent Contractors Association, Inc., Owner
Operator 1, Inc., Owner Operator Del, Inc., Baystates Associates and Mid-Atlantic Associates.

He falsely represented to businesses that by compelling their employees and independent contractors to
join NICA, the businesses could legally avoid paying for workers' compensation insurance to cover those
employees and independent contractors. He also falsely represented to employees and independent
contractors that by joining NICA and paying its dues and fees, they and their employers could legally
Directory of Workers’ Compensation Premium Fraud
Page 18

avoid paying for workers' compensation insurance to cover them in the event of injury. He also provided
businesses with fraudulently altered and obtained insurance certificates and other documentation to
create the false impression that the businesses' employees and independent contractors were covered by
workers' compensation insurance obtained by McGrath and NICA.

USA v. Thomas M. McGrath and National Independent Contractors Association, Case No. 96-10212,
United States District Court, District of Massachusetts.

McLaughlin, Thomas - see Joe Gall

Mendoza, Russell - see Cortland Clare Lanning, Jr.

Messina, Frank V., Jr. - see Stephen J. Mazzola

Metro Financial Group - see Gary Newsom

Meyer and Lee Construction - see Clifton Meyer

Meyer, Clifton
Meyer and Mark Lee were charged with workers’ compensation insurance premium fraud in February,
2003, by the Florida Statewide Prosecutor. Defendants operated as Meyer and Lee Construction and
allegedly reported that they had no employees to both Staff Leasing and Liberty Mutual Insurance
Company to evade over $100,000 in premium.

State of Florida v. Clifton Meyer and Mark Lee, Case No. 03-CF-001606-0, Circuit Court of the Ninth
Judicial Circuit, Orange County, Florida.

MichiganStaff Leasing - see Dennis Lambka

Miller Personnel - see James Borgelt, Sr.

Miller, David
Miller was founder and CEO of Action Staffing, Inc. of Tampa, Florida. In 1991, Action Staffing was one
of the nation's largest employee leasing firms. The company was declared insolvent by Florida officials
after it failed to pay over $2 million in health claims owed to 10,000 workers and after reporting a $12
million. According to S.E.C. filings, Action Staffing loaned millions of dollars to International Ordnance,
Inc., a subsidiary of another company owned substantially by David Miller. The loans were made through
Kent Holdings, Inc., a subsidiary of another company headed by David Miller.

Between 1987 and 1991, Action Staffing's revenues rose from $25 million to $200 million. The company
engaged in a $2 million public offering, underwritten by J.W. Gant and Associates, Inc. in Boca Raton,
Florida. Miller was paid over $2 million as Action Staffing's Chairman between 1987 and 1991, which
exceeded the profits for the company in its total history.

David Miller had previous S.E.C. violations. He was permanently enjoined by the S.E.C. from violating its
reporting regulations in 1973 in a case involving Antares, Inc.

Miller pleaded guilty in April, 1992, in Long Island, New York, to three counts of violating federal tax laws.
He was sentenced in October, 1992, to 20 months in federal prison and ordered to pay a $40,000 fine.
Charges against Rita Miller were dismissed.

The indictment filed in New York was not related to Action Staffing. Miller plead guilty to keeping
insufficient financial records for his company, Valley Funding Corporation and for failing to pay payroll
Directory of Workers’ Compensation Premium Fraud
Page 19

taxes for another company, Energy Recovery Systems, Inc. David and Rita Miller lived in Port Washington,
Long Island, NY; Sands Point, NY and Boca Raton, Florida.

David Miller was associated with the following corporations: Action Staffing, Inc., 3804 Coconut Palm
Drive, Tampa, FL; incorporated in Florida on February 25, 1986; formerly known as Leasing Consultants,
Inc.; Antares Resources, Inc.; Energy Recovery Systems, Inc.; International Ordnance, Inc.; Kent
Holdings, Inc. and Valley Funding Corporation.

USA v. David Miller and Rita Miller, Case No. 92-CR-121-ALL, United States District Court, Eastern District
of New York, Hauppauge Division. (Prosecutor: Assistant U.S. Attorney Steven Huggard in Long Island,
NY.)

National Council on Compensation Insurance, The National Workers Compensation Reinsurance Pool and
The Aetna Casualty and Surety Company v. Action Staffing, Inc., a Florida Corporation, Circuit Court of
the 13th Judicial Circuit, Hillsborough County, FL, Case No. 91-11923.

Miller, Everett Wayne - see Vincent Marconi

Miller, James W. “Rusty” Miller owned and operated four construction companies in Southern
California. From 1997 to 2000, Miller failed to report more than $15 million in income, thereby evading
more than $1.4 million in taxes, as well as workers’ compensation premium. Miller carried workers’
compensation through the California State Fund and defrauded the Fund of $920,0000 in premium. Miller
also failed to file personal tax returns from 1996-2000, failing to report $1.8 million in income and evading
$160,000 in taxes on that income. Miller pleaded guilty to income tax evasion, workers’ compensation
premium fraud and income tax evasion. He was sentenced to one year in jail and five years’ probation.

Miller, Oralie Tueme - see Vincent Marconi

Miller, Timothy - see Jay Neal Wright

Mills, Darrell John - see George Michael Komlenic

Miniard, Rutherford
Miniard operated AAA Painting & Waterproofing, Inc., the largest roofing company in Citrus County,
Florida at the time of his indictment in 1996. He was involved in a workers' compensation premium fraud
payroll diversion scheme using false sub-contractors. The sub-contractors were represented to be two
Swedish sisters: E. Annike Holme and Mona Aune.

Miniard made payments to these "sisters" and his bookkeeper would impersonate the sisters, using
different wigs, and cash the checks. The cash was actually used to pay Miniard's employees off the
books.

Liberty Mutual Insurance Company v. Rutherford Miniard; Suzie Taphorn; Gary May; Wesley Bass; AAA
Roofing & Supply, Inc.; and AAA Painting and Waterproofing, Inc., Case No. 96-1052-CA, Circuit Court of
the 5th Judicial Circuit, Citrus County, Florida.

State of Florida v. Rutherford O. Miniard, Case No. 95-166-CF, Circuit Court of the Fifth Judicial Circuit,
Citrus County, Florida.

Mohawk Construction Company, Inc. - see John J. Boutin

Mott, Mary Lou
Mott owned Zavel-Tex Construction Company in Beaumont, Texas. She also owned Zavalla Associates
which provided labor to Zaval-Tex. Mott and her office manager, Louise Humberson, filed claims for both
Directory of Workers’ Compensation Premium Fraud
Page 20

companies even though they had only purchased workers’ compensation for one of the companies. They
allegedly filed 83 claims costing Texas Mutual Holding over two million dollars. They were indicted in
June, 2003.

Mussey, Carol Anne - see MG Enterprises

NGN Holding, Inc. - see Nicholas Kyprianou

N. Tech Temp Services - see Hong Van Lam

National Independent Contractors Association - see Thomas M. McGrath

New England Job Center, Inc. - see Richard Purtrell

New England Temporary Work - see Hong Van Lam

Newsom, Gary
Newsom was a founder of ATS, Inc., one of the first employee leasing companies in the United States.
Most of the clients were businesses in Oklahoma and Texas. These clients paid for both health insurance
and workers' compensation insurance. The premium collected from these clients was diverted by the
principals. The primary victim was the Texas Workers' Compensation Assigned Risk Pool. Newsom and
Jerome Wolf were prosecuted and convicted in Texas.

State of Texas v. Texas Workers' Compensation Assigned Risk Pool v. Gary Newsom, James B. Chaney,
Jerome Wolf, Joseph E. Wolf, Aaron J. "Jake" Johnson, David Williams, Patricia Fry, Alliance Transnational
Services, Inc., Administrators, Inc., dba Staff Lease Associates, Metro Financial Group, Inc. and ATS, Inc.,
Case No. A 90 CA 1040, United States District Court, Western District of Texas, Austin Division.

State of Texas and State Board of Insurance v. Meridian Insurance Company Ltd.; Southwestern
Temporary Services, Inc.; Gary Newsom, as an Individual, and as an Officer and Director of Alliance
Temporary Services, Inc.; as an Officer of Metro Financial Group, Inc.; ATS, Inc., as an Officer and
Director of Southwestern Temporary Services, Inc.; and as an Officer and Director of ATS Employee
Health Care Plan, Inc.; Linda Newsom, as an Individual, as an Officer and Director of Alliance Temporary
Services, Inc., as an Officer and Director of Southwestern Temporary Services, Inc.; and as an Officer and
Director of ATS Employee Health Care Plan, Inc.; Jerry L. Valentine, as an Individual, and as attorney-in-
fact for Meridian Insurance Company, Ltd.; Metro Financial Group, Inc.; ATS, Inc.; ATS Employee Health
Care Plan, Inc.; Alliance Temporary Services, Inc.; Claims Management Services; Jerome K. Wolf, as an
Individual, as an Officer of Southwestern Temporary Services, Inc.; as an Officer of Alliance Temporary
Services, Inc.; as an Officer of Metro Financial Group, Inc.; ATS, Inc.; J.David Terrell, as an Individual,
and as an Officer of Alliance Temporary Services, Inc.; Dr. Trevor Carmichael, as an Individual, and as a
Director of Meridian Insurance Company, Ltd., Aaron Jacob Johnson, Jr., as an Individual, and as an
Officer of Alliance Temporary Services, Inc.; and as a Director of ATS Employee Health Care Plan, Inc.;
David Williams, as an Individual, and as an Officer of Alliance Temporary Services, Inc.; and Patricia Fry,
as an Individual, and as an Officer of Metro Financial Group, Inc.; ATS, Inc.; ATS, Inc. Employee Health
Plan; Richard Gale, as an Individual and as an Agent for Claims Management Services; and Employee
Health Care Plan of Alliance Temporary Services, Inc., Case No. 482,695, District Court of the 126th
Judicial District, Travis County, Texas.

Noah Roofing - see Kim I. Young

Northeast Steel Fabricating, Inc. - see Vladimir Srbek

Ortez, Martha - alias for Martha Bray
Directory of Workers’ Compensation Premium Fraud
Page 21

Osterweil, John William
Osterweil was the president and owner of Securex, Inc., a Tampa security firm. He was charged with
grand theft in April, 1998,for misclassifying his security workers as temporary clerical employees, thereby
defrauding his insurer of over $100,000.

Pac Man Lumpers - see Henry Preston

Pacific Payroll Service - see Vincent Marconi

Palmerton, Ronald
Palmerton was the principal of several Labor Finders franchises. Palmerton used a new corporation,
Nancy, Inc. to obtain workers' compensation insurance for his Labor Finders franchises at a 1.0 mod. The
new corporation was misrepresented to be owned by Palmerton's sister to avoid combination of entities
for experience rating. Palmerton's primary client was Pensacola Stevedoring, but Palmerton concealed
most of the 7309F (stevedoring) payroll and showed that payroll in a lower-rated code. Palmerton was a
franchisee.

Palmerton pleaded guilty to Perjury in Official Proceedings and Organized Scheme to Defraud and was
sentenced on April 16, 2001, to three years' incarceration, suspended, five years' probation and 18
months' house arrest. Palmerton operated through a series of over 40 corporations and subsidiaries.

Florida (State of) v. Ronald Palmerton and Michael Hamada, Case No. 99-2081CF, OSWP No. 1997-0381-
NFB, 1st Circuit Court, Escambia County, FL.

Panama Sheet Metal Works - see John Robert Tolbert

Parcell, Aaron Kyle - see MG Enterprises

Pensacola Stevedoring - see Ron Palmerton

Personnel Solutions, Inc. - see Charles Lee Smith

Phillips, Brenda - see Charles Lee Smith

Pickren, Gary Shannon
Pickren was arrested on July 6, 1998, and charged with presenting a false certificate of insurance.
Pickren allegedly submitted the certificate as proof of workers’ compensation coverage to Health Care
Management Consulting, Inc. The policy number listed on the certificate was a valid number, but was for
a policy issued to a different company. The charge alleged that the certificate was forged.

Pinnacle Enterprises - see William Johnson

Plemons, William - see C. Curtis Colwell

Polar Management - see Dennis Lambka

Premier Staffing, Inc. - see Nicholas Kyprianou

Preston, Henry, a/k/a Henry Selby
Preston owned and operated Pac Man Lumpers in Sacramento, California. “Lumpers” unloaded trucks at
the West Sacramento docks. Preston employed 10 workers, but paid them in cash to avoid payroll taxes
and workers’ compensation. Preston had at least 5 different names and social security numbers. He was
arrested in 2002 and charged with five counts of perjury.
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PROsera - see Jerry Burnett

Purtrell, Richard
Purtrell operated New England Job Center, Inc., a temporary employment agency in North Andover,
Massachusetts. He pleaded guilty on March 9, 2000, to three counts of workers’ compensation premium
fraud. He was accused in a 25-count indictment with misclassifying his employees as independent
contractors to fraudulently lower his premium by $700,000. Purtrell and his company were sentenced to
probation and the company was ordered to pay $200,000 in restitution.

Riddle, Susan Emma - see MG Enterprises

Robinson, Robin - see Vincent Marconi

Rodriguez, Jose, Jr. - see MG Enterprises

Rodriguez, Moseis - see MG Enterprises

Rodriguez, Shannon - see MG Enterprises

Russell, Barbara J. - see Dennis L. Russell

Russell, Dennis L.
Russell was a cement contractor in San Diego County, California, who owned and operated Dennis L.
Russell Construction Company. Russell, his wife, Barbara J. Russell, and his daughter, Denise L. Russell,
were charged with tax fraud and workers’ compensation premium fraud for underreporting approximately
$10 million in wages. Russell received a 6 year suspended sentence.

Santarosa Sales and Services, Inc.
Santarosa Sales and Services, Inc. and Singer Transport, Inc. pleaded guilty to one count of mail fraud.
Mark Janis also pleaded guilty to one count of mail fraud. The corporations agreed to pay restitution of
$1.2 million, plus a fine of $350,000. Janis was sentenced to five months in a half-way house, five
months’ house arrest and two years' supervised release.

Under a civil agreement reached in 1996, Santa Rosa Trucking Group agreed to repay $1.2 million in
premiums due to the New York State Insurance Fund after a re-audit which showed that Santa Rosa had
concealed half of their actual payroll for workers' compensation premium calculations.

The indictment alleged that the defendant corporations, New York trucking firms, submitted falsely
lowered payroll information to the New York State Insurance Fund from December, 1989 through April,
1995, through the corporations' comptroller, defendant Mark Janis. Based on the false information
submitted by Janis, the State Insurance Fund sent premium bills to the corporations using the U.S. Mails.

USA v. Santarosa Sales and Service, Inc., Singer Transport, Inc. and Mark Janis, Case No. 97-CR-8352,
United States District Court, Western District of New York. (Prosecutors: U.S. Attorney Denise E.
O'Donnell; Assistant U.S. Attorney Martin J. Littlefield, U.S. Attorney's Office for the Western District of
New York in Buffalo, New York.)

Scinto and Company - see Joe Gall

Seale-Lange, Renee - see Toby Robert Lewis

Securex. Inc. - see John William Osterweil

Sedcon - seeMorteza Jafari
Directory of Workers’ Compensation Premium Fraud
Page 23



Selby, Henry, alias for Henry Preston

Setliff, Tammy Anne - see John Robert Tolbert

Shannon Group, Inc. - see Robert J. Anderson

Simplified Employment Services, Inc. - see Dennis Lambka

Singer Transport - see Santa Rosa Sales and Service

Smith , Charles Lee
Charles Lee Smith was charged with mail fraud, wire fraud and conspiracy related to workers'
compensation premium fraud. Smith was involved in an experience modification factor avoidance scheme
using temporary help companies: Personnel Solutions, Inc. and Express Temps, Inc. One of the
principals, William Brown, pleaded guilty and testified against his co-defendants. Brown was sentenced
to five months' incarceration. Brenda Phillips, Brown's partner, was convicted and sentenced to 37
months. Smith was sentenced to 60 months. Phillips and Brown began working together at Personnel
Temps, Inc. Smith used an off-shore company, Colonial Holdings, Inc., to hide the ownership of the
temporary help companies.

USA v. William D. Brown, Charles L. Smith, Brenda Phillips, Case No. 7:96CR0083, United States District
Court, District of South Carolina, Greenville Division.

Smith, Michelle Irene - see MG Enterprises

Smith, Milton Perry - see MG Enterprises

Smith, Preston, alias for Howard J. Laird

Smith, Russell - see C. Curtis Colwell

Solutions of Utah, Inc. - see Kevin Todd Brough

South Texas Well Service, Inc.
South Texas Well Service, Inc., a Travis County, Texas, business owned by Michael W. Harvey, filed its
workers’ compensation claims on the policy of another business, Purdy Boat Company. South Texas
pleaded no contest and paid $7,000 in restitution.

Southwestern Temporary Services - see Gary Newsom

Souza (Donald) Construction
Souza Construction was one of the targets of a grand jury investigation in San Diego, California, which
culminated with the indictment of six southern California companies and 21 individuals in June, 2001. All
were accused of concealing payroll through a cash payment scheme involving an employee leasing
company, MG Enterprises. See MG Enterprises

Spieles, Michael H. - see Robert Wayne Long

Srbek, Vladimir
Srbek operated two companies in Malden, Massachusetts, Malden Iron Works, Inc. and Northeast Steel
Fabricating, Inc. He allegedly defrauded his workers’ compensation insurance provider of over $175,000
by underreporting his payroll and misclassifying his workers. He also failed to get workers’ compensation
for Maiden Iron Works in 1996. He was sentenced to two years’ suspended sentence.
Directory of Workers’ Compensation Premium Fraud
Page 24



Staff Lease Associates - see Gary Newsom

Stall’s Fruit Company - see Joseph Stalls

Stalls, Joseph
Stalls was the owner of Stalls’ Fruit Company, Inc. in Vero Beach, Florida. He and his bookkeeper, Paula
Dressel, pleaded guilty to one count of scheming to defraud for failure to report payroll of their
employees at Stall’s Fruit Company in Vero Beach, Florida. He was sentenced to one year of house arrest
and Dressler was sentenced to five years’ probation. Stalls was also required to take out an ad to
publicize his crime.

Stevens, Gloria - see Joe Gall

Stone (Sid) Construction
Stone Construction was one of the targets of a grand jury investigation in San Diego, California, which
culminated with the indictment of six southern California companies and 21 individuals in June, 2001. All
were accused of concealing payroll through a cash payment scheme involving an employee leasing
company, MG Enterprises. See MG Enterprises

Stoneham Auto Body - see Stephen J. Mazzola

Stoneham Towing, Inc. - see Stephen J. Mazzola

Storniolo, Benito
Storniolo and his wife, Laura Storniolo and Angelo Cardarelli, were charged on August 16, 2002, in San
Francisco, with workers’ compensation fraud and filing false tax returns. The Storniolos and Cardarelli are
the corporate officers of L’Aquile Corporation doing business as Benvenuti Pizzeria & Italian Restaurant.
They allegedly underreported their payroll to the state compensation fund, defrauding the fund of
$103,500 and filed false tax returns from 1996-1999

Storniolo, Laura - see Benito Storniolo

Stricker Roofing - see George Douglas Stricker

Stricker, George Douglas
Stricker and his wife, Ricki Jean Stricker, owned and operated Stricker Roofing in Escondido, CA. The
Strickers misclassified roofers, one of the highest rated class codes, as carpenters and other tradesmen,
and as independent contractors. George Douglas Stricker was sentenced to three years’ incarceration
and ordered to pay $500,000 in restitution and his wife was sentenced to six months’ incarceration.

Stricker, Ricki Jean - see George Douglas Stricker

Svendsen, Christina - see Stephen Mazzola

Taeger’s Firewood - see Ralph Taeger

Taeger, Ralph
Taeger was arrested in California and charged with workers’ compensation premium fraud on January 2,
2003. Taeger was accused of underreporting the payroll for his company, Taeger’s Firewood, to the
California State Compensation Insurance Fund to defraud the Fund of $357,024.

Taeger, Ricki - see Ralph Taeger
Directory of Workers’ Compensation Premium Fraud
Page 25

Tavakoli, Mozghan - see Morteza Jafari

Taphorn, Suzie - see Rutherford Miniard

Termine, Dennis
Termine was one of six landscapers arrested in a sweep conducted by the New York Office of Fraud
Inspector General and the Insurance Department Fraud Bureau, using surveillance video. All six had
claimed to have no employees, but they all actually hired day laborers. Each was charged with falsifying
business records and with workers’ compensation fraud. The defendants included Scott Johnson,
Anthony Duffy, Brian Bohan and Peter Vitale.

Thermal Belt Personnel, Inc. - see Jolene Coyle

Thermilius, Jacques Evens
Thermilius, the owner of two Miami construction companies, and his Chief Financial Officer, Brian
Hankerson, were charged in March, 2001, with felony insurance fraud for allegedly hiding $3.4 million in
payroll and defrauding Zenith Insurance Company of $830,000. Thermilius’ companies were Urban
Organization, Inc. and Urban Constructors, Inc.

Tobin, Kevin G.
Tobin owned and operated Tobin and Sons, a moving and storage company. Tobin provided false payroll
information to avoid paying workers compensation premium. The victims included St. Paul Fire and
Marine Insurance Company, CIGNA Insurance Co. and American International Group Insurance Company.
Tobin reportedly paid about $734,000 in unreported cash payments to avoid premium and taxes.

Tobin pleaded guilty to one count of income tax evasion and one count of mail fraud. He was sentenced
in August 1998 to 15 months in prison and three years of supervised release. He was also fined $7,500.

USA v. Kevin G. Tobin, Case No. 98-10106-WGY, United States District Court, District of Massachusetts.
(Prosecutors: Assistant United States Attorney John M. Hodgens, Jr., Boston, Massachusetts.)

Tolbert, John Robert
Tolbert operated Panama Sheet Metal Works and other roofing companies in Panama City, FL. Setliff was
his bookkeeper. They misclassified employees and hid payroll from their workers' compensation carrier
by making cash payments. Tolbert also submitted a fraudulent claim for hurricane damage to his home.

Tolbert and Setliff pled guilty to insurance fraud and racketeering on February 2, 1998. Tolbert was
sentenced to three years' incarceration and restitution. Setliff was sentenced to six months' community
service and 30 months' probation.

State of Florida v. John Robert Tolbert, a/k/a Bobby Tolbert and Tammy Annette Setliff, Circuit Court for
Bay County, Florida.

Tomlinson, Brenda Phillips - see Charles Lee Smith

Tone Framing
Tone Framing was one of the targets of a grand jury investigation in San Diego, California, which
culminated with the indictment of six southern California companies and 21 individuals in June, 2001. All
were accused of concealing payroll through a cash payment scheme involving an employee leasing
company, MG Enterprises. See MG Enterprises

Trans International Services, Inc. - see Charles Garavaglia

Transcontinental Leasing, Inc. - see Charles Garavaglia
Directory of Workers’ Compensation Premium Fraud
Page 26



Tsidavis, Athanasios - see Nicholas Kyprianou


Turner, Thomas
Turner was the sole owner of San Mateo County Roofing Services in California. Turner concealed payroll
from the state Compensation Insurance Fund by paying his employees partially in cash. Turner issued
payroll checks to his supervisors who then cashed the checks and made cash payments to crewmembers.
Turner was charged with 3 felony counts of premium fraud and three counts of grand theft.

UMC, Inc. - see Robert J. Anderson

Ulloa, Ronnie
Ulloa operated City Leasing, an employee leasing company in Los Angeles. Many of the clients were in
the garment industry. Ulloa charged clients for workers’ compensation insurance, but did not actually
purchase coverage. Ulloa pleaded guilty to two felonies.

Urban Constructors, Inc. - see Jacques Thermilius

Urban Organization, Inc. - see Jacques Thermilius

Valley Funding Corporation - see David Miller

Valley Window and Siding - see William P. Chase

Veltre, Joan - see David Casman

Villa, Carlos A. - see MG Enterprises

Vitale, Peter - see Dennis Termine

Volk, Kimberly Kay - see Gudgel, Janet Mae

Waeckerle, James Byron
James Byron Waeckerle operated a business in Tulsa, Oklahoma, known as Employee Benefits
Association. He sold insurance which he claimed was a legal alternative to workers’ compensation
insurance. The state attorney general’s office disagreed and charged Waeckerle in 1998 with 21 felonies.
In 2000, Waeckerle pleaded no contest to seven counts of obtaining money by false pretenses and three
counts of workers’ compensation fraud. Waeckerle was sentenced to five years’ incarceration followed by
five years’ probation and ordered to pay restitution of $446,216. He was also accused of diverting
premiums to his personal use.

Walsh, Shelly - see Vincent Marconi

Weber, Harold, alias for Hershel Weber

Weber, Hershel - see Kenneth DeSalvo

Weinlein, Laurie
Laurie Weinlein founded, owned and managed American Payroll Network in upstate New York. Beginning
in 1993, Weinlein began using the funds remitted by her client companies which were supposed to be
used for payroll, taxes, insurance and other expenses of the client companies for her own operating
expenses. By early 1993, Weinlein had accumulated between $500,000 and $700,000 in unpaid taxes.
Directory of Workers’ Compensation Premium Fraud
Page 27

During 1994 and 1995, American Payroll maintained two accounts at Marine Midland Bank and three
accounts at Key Bank. She began kiting checks between the two banks in 1994, depositing checks drawn
on the first bank, which had insufficient funds for coverage, into the second bank, and wire transferring
funds back to the first bank after such deposits were made. When the scheme was discovered, Marine
Midland estimated its losses at $1.1 million. Weinlein was indicted and convicted of one count of bank
fraud. She also was charged and convicted of converting funds from the assets of a self-funded
employee healthcare plan that she had created for her employee leasing business.

Weinlein was sentenced to 63 months’ incarceration. On appeal, the conviction was affirmed despite
Weinlein’s claim that she had ineffective assistance of counsel as evidenced by her lawyer’s failure to
disclose that he had been suspended from the practice of law for one year and by his failure to object to
the admission of evidence of Weinlein’s offer to settle her dispute with Marine Midland Bank.

USA v. Laurie Weinlein, 234 F.3d. 1263 (2d Cir., 2000).

West Coast Personnel - see Vincent Marconi

West, Robert, Jr.
West, of Neptune Beach, Florida, was arrested on September 19, 2002, and charged with solicitation to
commit murder after he paid an undercover agent to kill a compliance officer who had issued stop-work
orders at construction sites associated with West’s business, Maxim Financial, Inc. The stop-work orders
were issued because the businesses did not have valid workers’ compensation insurance. It was a felony
in Florida to operate without workers’ compensation insurance.

Western Labor Exchange, Inc. - see Robert J. Anderson

Williams, David - see Gary Newsom

Wolf, Jerome- see Gary Newsom


Wolf, Joseph E. - see Gary Newsom

Wolicki, Jerry - see Robert Wayne Long

Workers of Florida, Inc. - see George Michael Komlenic

Wright, Don Jay - see Jay Neal Wright

Wright, Jay Neal, II
Wright, his son Jay Neal Wright, II, Don Jay Wright and Timothy Miller were charged for their roles in a
workers’ compensation premium fraud scheme involving house framers in Mesa, AZ, and Riverside, CA.
The Wrights operated Highland Framers of Northern California, Inc., a framing company with a mulit-
million dollar payroll. In 1993, the Wrights advised state taxing authorities and their insurance company
that they would be using sub-contractor payroll instead of employees. An investigation later revealed that
Highland Framers continued to have employees and that at least two of the sub-contractors were shell
corporations directly controlled by the Wrights. The scheme allegedly resulted in $2 million in losses to
insurers and $6 million in losses to the state.

Zavalla Associates - see Mary Lou Mott

Zavel-Tec Construction Company - see Mary Lou Mott
Directory of Workers’ Compensation Premium Fraud
Page 28



INDEX

AAA Painting and Waterproofing, Inc.
AAA Roofing and Supply, Inc.
Action Staffing
Administrators, Inc.
Admiral Systems, Inc.
Alexander, John Scott
Alliance Temporary Services, Inc.
Alliance Transnational Services, Inc.
Alvarez Construction
Alvarez, Jose Luis
Alvarez, Kim Lee
American Labor Exchange
American Payroll Network
American Staff Management, Inc.
American Workforce
Anderson, Eric Roger
Anderson, Robert J. “Skip”
Antares Resources, Inc.
Armstrong Plastering and Drywall
Arno, Carmen
Ascona
Aune, Mona
Automative Staffing, Inc.
Baltierri, Vicki
B.I.S. Inc.
B & B Acoustical Contractors
B & D Drywall
B & M International Marketing
Bailey, Griffin Benjamin, Jr.
Bandits Express
Bardzick, Michael J.
Barthell Construction and Roofing Company
Barthell, David Sherman
Barthell, Mary Victoria
Bass, Wesley
Beightol, Richard
Benvenuti Pizzeria & Italian Restaurant
Bernstein, Norman H.
Best Management
Bird, Robert
Blackwell, Victor S.
Bland, James Concrete, Inc.
Bland, James Lenier, Sr.
Bo Assoc., Inc.
Bodyworks Company, Inc.
Boerman, Mark P.
Bohan, Brian
Borgelt, James, Sr.
Borgelt, James, Jr.
Borgelt, John
Boutin, John J.
Branch International Services
Branco Construction
Bray, James
Bray, Martha
Bray, Ronald
Bridge Cleaning Service, Inc.
Brigham, Karen
Brossard Excavating
Brossard, Larry
Brossard, Phyllis Ann
Directory of Workers’ Compensation Premium Fraud
Page 29

Brough, Kevin Todd
Brown, William
Bryan, Kraig Wayne
Budget Payroll Service
Bumper Boats
Buonopane, Paul
Buonopane, Robert
Burnett, Jerry
C & H Framing
Camarena, Tonia
Campbell, Janet Eileen
Campbell, Michael Gene
Campbell, Neil Frederick
Capital Advisors, Inc.
Capital Investment Managers
Capozio, Paul
Cardarelli, Angelo
Carlsbad Framing
Carmen, Debra Coe
Carreira, Christin
Carter Roofing
Carter, John Wesley
Carter, Michael David
Casman, David
Causey, Janet
Central Systems
Chaney, James B.
Chapman-Allyn, Charlotte
Chase, William P.
Claims Management Services, Inc.
Colonial Holdings, Inc.
Colwell, C. Curtis
Colwell, Douglas
Compensation Plus, Inc.
Compton, Kennie D.
Consolidated Delivery Service, Inc.
Corral, Raul
Cote, Robert Joseph
Courtesy Mobil, Inc.
Covington, Robert
Coyle, Jolene
Crucean, Eugene
Custom Transportation Services, Inc.
DSMK, Inc.
Dahl, James G.
Dangremond, Robert K.
Dart, Inc.
DeSalvo, Kenneth
Destaso, Robert
Diaz, Don Jason
Dixon Harvesting
Dixon, Levie
Dixon, Vernon
Dormon Construction
Dormon, James H.
Dressel, Paula
Dowell, Tina
Duffy, Anthony
Eberle, Kay Ann Melluzzo
Eberle, Michael Louis
Edwards & Associates
Edwards, Jan
Edwards, Terry L.
Elite Employee Leasing
Elite Leasing
Elite Steel
Directory of Workers’ Compensation Premium Fraud
Page 30

Eljamal, Musa
Eljamal, Sammy
Employee Benefits Association
Employee Resource Management, Inc.
Employee Staffing, Inc.
Employee Staffing of America, Inc.
Employment Personnel, Inc.
Energy Recovery Systems, Inc.
Ervasti, Dee
Ervasti, Gregory Charles
Executive Resources
Express Temps, Inc.
Fagan, William Bradley
Farmer & Jones
Ferguson, Bob
Fernandez & Co., P.C.
Fernandez, Robert I.
First Personnel Temps, Inc.
Fry, Patricia
Gale, Richard
Gall, Joe
Garavaglia, Charles
Gardell Company
Gilbert, Donna
Gilbert, Michael
Golden Labor Service, Inc.
Good, Lavon, alias for Alyce Laird
Grand Valley Framing
Graves, James. alias for James Bray
Greene, John M.
Gudgel, Janet Mae
Gulf Coast Drywall and Stucco, Inc.
H & H Trucking
Hall, Barbara
Hamada, Michael
Hankerson, Brian
Harbor Operations Group, Inc.
Harris, D. Ronald
Harvey, Michael W.
Highland Framers of Northern California
Holme, E. Annike
Huffman, Donald
Humberson, Louise
Independent Drivers Association
International Ordnance, Inc.
Jafari, Morteza
Janis, Mark
Jenkins, Joseph
Jenks, Dennis O.
Johnson, Aaron J. “Jake”
Johnson, Scott
Johnson, William
Jon-son, N.B., Construction
Jon-son, N.B., Steel Erectors
Junk, John
Kalaitzis, George
Kent Holdings, Inc.
Kerwyk, Bryan
Kim, Young I.
Komlenic, George Michael
Konaxis, James M.
Konig, Michael
Krebser, Michael E.
Krpan, Laura
Kuder Masonry, Inc.
Kuder, Randy D.
Directory of Workers’ Compensation Premium Fraud
Page 31

Kyprianou, Nicholas
Kyprianou, Salomi
Labor Company (The)
Labor Finders, Inc.
Labor Force of America, Inc.
Labor One, Inc.
Labor One of Dade County, Inc.
Labor Resources, Inc.
Labor Systems, Inc.
Laird, Alyce
Laird, Howard J.
Laird, James, alias for Howard J. Laird
Lam, Hong Van
Lambka, Brian
Lambka, Dennis
Lang, Mark Anthony
Lanning, Cortland Clare, Jr.
Leasing Consultants, Inc.
Lee, Mark
Lewis, Toby Robert
Long Term Care Consultants, Inc.
Long, Robert Wayne
Lugo, Vincent
MG Enterprises
Malden Iron Works, Inc.
Marconi, Vincent
Marek, Anthony D.
Maxim Financial
May, Gary
Mazzola, Sebastian J.
Mazzola, Stephen J.
McGinn, Terri
McGrath, Thomas M.
McLaughlin, Thomas
Mendoza, Russell
Messina, Frank V., Jr.
Metro Financial Group
Meyer and Lee Construction
Meyer, Clifton
MichiganStaff Leasing
Miller Personnel
Miller, David
Miller, Everett Wayne
Miller, James W. “Rusty”
Miller, Oralie Tueme
Miller, Timothy
Mills, Darrell John
Miniard, Rutherford
Mohawk Construction Company, Inc.
Mott, Mary Lou
Mussey, Carol Anne
NGN Holding, Inc.
N. Tech Temp Services
National Independent Contractors Association
New England Job Center, Inc.
New England Temporary Work
Newsom, Gary
Noah Roofing
Northeast Steel Fabricating, Inc.
Ortez, Martha, alias for Martha Bray
Osterweil, John William
Pac Man Lumpers
Pacific Payroll Service
Palmerton, Ronald
Panama Sheet Metal Works
Parcell, Aaron Kyle
Directory of Workers’ Compensation Premium Fraud
Page 32

Pensacola Stevedoring
Personnel Solutions, Inc.
Phillips, Brenda
Pickren, Gary Shannon
Pinnacle Enterprises
Plemons, William
Polar Management
Premier Staffing, Inc.
Preston, Henry, alias for Henry Selby
PROsera
Purtrell, Richard
Riddle, Susan Emma
Robinson, Robin
Rodriguez, Jose, Jr.
Rodriguez, Moseis
Rodriguez, Shannon
Russell, Barbara J.
Russell, Dennis L.
Santarosa Sales and Services, Inc.
Scinto and Company
Seale-Lange, Renee
Securex. Inc.
Sedcon
Selby, Henry, alias for Henry Preston
Setliff, Tammy Anne
Shannon Group, Inc.
Simplified Employment Services, Inc.
Singer Transport
Smith, Charles Lee
Smith, Michelle Irene
Smith, Milton Perry
Smith, Preston, alias for Howard J. Laird
Smith, Russell
Solutions of Utah, Inc.
South Texas Well Service, Inc.
Southwestern Temporary Services
Souza (Donald) Construction
Spieles, Michael H.
Srbek, Vladimir
Staff Lease Associates
Stall’s Fruit Company
Stalls, Joseph
Stevens, Gloria
Stone (Sid) Construction
Stoneham Auto Body
Stoneham Towing, Inc.
Storniolo, Benito
Storniolo, Laura
Stricker Roofing
Stricker, George Douglas
Stricker, Ricki Jean
Svendsen, Christina
Taeger’s Firewood
Taeger, Ralph
Taeger, Ricki
Tavakoli, Mozghan
Taphorn, Suzie
Termine, Dennis
Thermal Belt Personnel, Inc.
Thermilius, Jacques Evens
Tobin, Kevin G.
Tolbert, John Robert
Tomlinson, Brenda Phillips
Tone Framing
Trans International Services, Inc.
Transcontinental Leasing, Inc.
Directory of Workers’ Compensation Premium Fraud
Page 33

Tsidavis, Athanasios
Turner, Thomas
UMC, Inc.
Ulloa, Ronnie
Urban Constructors, Inc.
Urban Organization, Inc.
Valley Funding Corporation
Valley Window and Siding
Veltre, Joan
Villa, Carlos A.
Vitale, Peter
Volk, Kimberly Kay
Waeckerle, James Byron
Walsh, Shelly
Weber, Harold, alias for Hershel Weber
Weber, Hershel
Weinlein, Laurie
West Coast Personnel
West, Robert, Jr.
Western Labor Exchange, Inc.
Williams, David
Wolf, Jerome
Wolf, Joseph E.
Wolicki, Jerry
Workers of Florida, Inc.
Wright, Don Jay
Wright, Jay Neal, II
Zavalla Associates
Zavel-Tec Construction Company

				
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