Directory of Workers’ Compensation Premium Fraud Page 1
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”
Directory of Workers’ Compensation Premium Fraud Page 2 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
Directory of Workers’ Compensation Premium Fraud Page 3 the number of Golden Labor employees to avoid paying $426,463 in workers' compensation premiums. 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
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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 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 America n 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.
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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. 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
Directory of Workers’ Compensation Premium Fraud Page 6 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 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.
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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 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
Directory of Workers’ Compensation Premium Fraud Page 8 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 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 57count 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,
Directory of Workers’ Compensation Premium Fraud Page 9 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. 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.
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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 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.
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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 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
Directory of Workers’ Compensation Premium Fraud Page 12 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. 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.
Directory of Workers’ Compensation Premium Fraud Page 13 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 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
Directory of Workers’ Compensation Premium Fraud Page 14 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 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.
Directory of Workers’ Compensation Premium Fraud Page 15 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. 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
Directory of Workers’ Compensation Premium Fraud Page 16 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 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. 02M-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.
Directory of Workers’ Compensation Premium Fraud Page 17 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 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 F und. 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).
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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 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
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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 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.)
Directory of Workers’ Compensation Premium Fraud Page 20 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 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
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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 State s. 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 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
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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. 1997-0381NFB, 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. PROsera - see Jerry Burnett Purtrell, Richard
Directory of Workers’ Compensation Premium Fraud Page 23 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
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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
Directory of Workers’ Compensation Premium Fraud Page 25 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. 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
Directory of Workers’ Compensation Premium Fraud Page 26 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 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.
Directory of Workers’ Compensation Premium Fraud Page 27 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 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
Directory of Workers’ Compensation Premium Fraud Page 28 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. 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
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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 mulitmillion 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
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
Directory of Workers’ Compensation Premium Fraud Page 30
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 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.
Directory of Workers’ Compensation Premium Fraud Page 31
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 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
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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. 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”
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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 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
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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. 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