FINANCIAL CRIME NEWS
Index of Features 2004

December 2004

Read All About It! SEC Sues Former Newspaper Execs!--A Tale of Two Hollingers
The story of newspaper giant Hollinger International and the case against its controversial former British-Canadian CEO Lord Conrad Black and his associates, accused of self-dealing schemes that cost Hollinger and its shareholders hundreds of millions of dollars.
Read more.

Eight Financial Crime Suspects Among FBI's Most Wanted For November 2004--Three Reported Captured
Among those sought--two Californians who raised $11 million for phony entertainment investments, a Cuban accused of embezzling money from a Florida bank, a Pakistani stockbroker in Florida suspected of defrauding investors of over $10 million, three Floridians who have since been captured and pleaded guilty to operating an offshore securities boiler room targeting foreign investors, and two individuals captured in England who were accused of combining a $30 million Virginia-based ponzi scheme with a pitch to set up a corporation sole to evade taxes.
Read more.

Mega-Corps AIG and PNC to Pay Over $240 Million in Penalties Over "Special Purpose Entities"
Anatomy of a complex deal by two of the largest American financial companies to try to keep hundreds of millions of dollars of risky investments and bad loans off PNC's books by using an SPE.
Read more.

International Con Man Martin Frankel Sentenced
Frankel used fronts to loot $200 million from seven Southern insurance companies from his Connecticut compound, stole identities and used a series of aliases to persuade others to help him carry out his schemes. To continue the fraud and loot other insurance companies, Frankel set up a bogus offshore charity and under false pretenses convinced attorneys and two Vatican officials to front for him. He fled the US and tried to launder his money through diamonds and gold coins, was apprehended on customs violations in Germany, later extradited to the US, and finally convicted and sentenced in late 2004.
Read more.

Raphael Levy's Second Major Financial Crime Conviction Recalls His Role in Previous $117 Million Viaticals Scam
Levy's American Benefits Services was an affiliate of convicted fraudster Frederick Brandau's Financial Federated Title & Trust, one of the largest viatical frauds of the 1990s.
Read more.

November 2004

Peregrine Execs Indicted for Accounting Fraud
Peregrine Systems was a San Diego company which collapsed in 2002 after exposure of a $4 billion accounting fraud. Peregrine executives met income reporting targets by such peculiar tactics as recording sales on the "37th day of the month", reaching into their "magic drawer" to find additional customer contracts, and a practice they called "burn cleaning." Read more.

CFTC Cracks Down on Forex Scams
The number of fraudulent currency exchange schemes has been growing. Here are some recent cases brought by the Commodity Futures Trading Commission (CFTC), responsible for enforcing the Commodity Exchange Act and currency futures contract trading.
Read more.

Effects of Baltimore Real Estate Fraud Continue in Court
Some of Baltimore's neighborhoods were decimated by real estate flipping schemes. By 2003 federal prosecutors had indicted 89 people over these activities.
Read more.

Federal Court Issues Injunction Against Key Corporation Sole Promoter
"Corporation Sole" is the latest illegal tax shelter scheme promoted by tax protestors, including some with links to political extremist groups.
Read more.

Art Wars: Disputes Over the Survival and Ownership of European Art Looted by Nazis During WWII Continue in 2004
From a Picasso painting to the exotic Amber Room whose whereabouts are still unknown, looted art claims spark courtroom jousting, intrigue, and the imaginations of novelists and journalists.
Read more.

October 2004

Operation Meltdown Snares Diamond District Dealers
Diamond traffic intrigue, theft, murder, and money laundering from New York to Antwerp to Australia.
Read more.

Stamp Scams Take Many Forms
Counterfeit postage stamps plague the US Postal Service, but also challenge collectors of rare stamps and sometimes overlap with other frauds. In a class of its own is India's so-called Stamp Racket, a massive counterfeiting operation that enriched a gang of about 60 participants and suborned police officers in several Indian states.
Read more.

New York Targets Sales Tax Schemes by Art Galleries
A New York investigation has caught dozens of expensive art galleries failing to collect sales tax from some of their ultra-wealthy customers and in some cases even colluded with those customers to forge documents falsely showing the art objects purchased being shipped to an out-of-state address where they wouldn't be subject to New York taxes. Some corporate execs who faced criminal charges over accounting frauds were among the privileged customers seeking to evade New York sales tax on art.
Read more.

Reports Say Georgia Leads US in Mortgage Fraud
All the usual suspects--mortgage brokers, appraisers, real estate attorneys, real estate agents, straw buyers--figure in several high-profile mortgage fraud schemes which highlight the widespread links between mortgage fraud, real estate flipping, and identity theft.
Read more.

All of the individuals who were fugitives at the time the article was written are reported captured by early 2005. Check out the "Financial Crime News" February 2005 Special Report called "Mortgage Fraud Marathon" for links to the dozens of mortgage fraud stories published since June 2004.

September 2004

The Elf Affair: Les liaisons pernicieuses
For years French media headlines featured "L'affaire Elf." Elf Aquitaine was a state-owned oil company which maintained controversial relationships with French politicians and leaders of certain oil-rich African countries alike. The Elf scandal uncovered a web of clandestine financial deals involving key Elf executives and a group of political intermediaries in several countries.
Read more

Tobashi Schemes Backfired on Japanese Banks
"Tobashi" was a type of shell game that Japanese banks played with the loans and investment losses they didn't want to get caught with. Ill-advised lending caught up with Japan's fourth largest brokerage, Yamaichi Securites, and other large banks, brokerages, and finance companies, some of whom were also caught making payoffs to gangsters.
Read more.

Prosecutors Target Fraudsters Using Leadenhall Bank
Leadenhall Bank in the Bahamas was a favorite with tax evaders and was also popular with fraudsters. Using the bank cards issued by Leadenhall's affiliate, they didn't even have to leave home to withdraw their cash.
Read more.

$11 Million Restitution Fund for Victims of A.S. Goldmen
The TV crime drama which says its episodes are "ripped from the headlines" may have borrowed a page from the New York trial of the Marchiano brothers and their associates. One of the penny stocks promoted by their firm A.S. Goldmen crossed paths with a Florida con man's phony hedge fund in a scheme to build a golf stadium.
Read more.

Parmalat's High Stakes Shell Game
Parmalat S.p.A. was one of Italy's largest companies. Its plan to create a worldwide dairy products company collapsed in a pool of fraudulent accounting, sham offshore entities, and massive debt.
Read more.

Wine Investment Scheme Echoes British Cases
Several states have issued orders against Ocean International Marketing and other dubious sellers of investments in supposedly rare wines. Some of these sellers are simply running a vintage fraud scheme which has been popular in Europe for several years. Some British promoters went to jail after "The Champagne Trial" and The "Whisky Trial."
Read more.

A Matter of Timing: Hedge Funds vs Mutual Funds
Some big mutual funds have agreed to pay hundreds of millions of dollars in fines and settlements for allowing certain hedge funds to engage in market timing. What is market timing anyway? This story tells you what it is, who was caught doing it, who was caught facilitating it.
Read more.

Allied Deals $600 Million Metals Fraud Was a Copycat Scam
When the Rastogi brothers tricked big banks into financing hundreds of millions of dollars of international metal shipments with forged documents to support letters of credit, they were following in the footsteps of Madhav Patel, who shipped phantom cargoes from sham sellers to sham buyers and submitted forged documents to banks financing these bogus deals with letters of credit. The scheme unraveled in 1999, but $200 million is still missing and Patel is still a fugitive.
Read more.

August 2004

Rare Coin Scams Not a Rarity
In movies and mystery novels, rare coins are sometimes to kill for, but in real life, they're more likely to be peddled by specialized boiler rooms or crooked coin dealers--except for that bizarre case in Utah.
Read more.

Since this story was written, other rare coin frauds have been reported in "Financial Crime News," including a federal case in New York that cost some investors their life savings. See "Three Arrested in Federal Case Against Rare Coin Boiler Rooms," March 3, 2005.

Baptist Foundation Case Still Pending in Arizona State Court
The Baptist Foundation of Arizona was perhaps the largest nonprofit bankruptcy in US history and certainly one of the largest "affinity frauds" (fraud directed at people who share a common identity, belief, or interest) of all time. BFA raised $480 million by selling promissory notes for charitable projects, while its leaders allegedly used the money for personal real estate speculation and other noncharitable purposes. The State of Arizona took on BFA and its auditors, Arthur Andersen, but the case has had many delays.
Read more.

Criminal Trial of BestBank Defendants Postponed
The obstacles of holding someone responsible for the $200 million 1998 collapse of Colorado-based BestBank and its relationship with a dubious Florida "travel club" that resulted in the issuance of thousands of allegedly fraudulent subprime credit cards by BestBank.
Read more.

BestBank has figured in several other scandals, including Greater Ministries, and The Credit Store, an entity involved in the Lancer hedge fund scandal.

Settlements Net over $3 Billion for Defrauded Worldcom Investors
The story of the WorldCom scandal compiled from documents of the SEC case and the bankruptcy court report describing how the scheme unfolded.
Read more.

S&L Era Echoes in Erpenbeck Scandal
A collusive relationship between one of the biggest homebuilders in the Cincinnati area and officers at a Kentucky bank brought down both in a scandal costing the bank some $33 million and affecting over 250 Ohio and Kentucky homeowners who found the new houses they bought subject to liens because of the failure of builder Erpenbeck Company to pay off construction loans.
Read more.

Since this story was written, the bankers who conspired with Erpenbeck have pleaded guilty to federal charges and been sentenced. See "Financial Crime News" story "Two Kentucky Bankers Sentenced Over Erpenbeck Deals," February 5, 2005.

Return of the "Elgin Marbles" Mystery
The holding of the 2004 Olympic Games in Athens, Greece provided the occasion for renewed disputes over a group of marble statues called the "Parthenon Marbles" by the Greeks and the "Elgin Marbles" in England where they have been housed at the British Museum since their removal from the Parthenon by a British diplomat, Lord Elgin, in the early 19th century. The Greeks want the statues back, the British Museum says 'no way.' The highly emotional issue is complicated by recurring allegations that Elgin and his associates may have obtained the statues using forged documents.
Read more.

July 2004

New York Nonprofits Were Used As Fronts in Rehab Schemes
Abuse of a federal program (HUD's Section 203k for nonprofit organizations to get FHA-insured loans to renovate rundown urban houses) by real estate speculators who used nonprofits as fronts to get properties for flipping cost HUD $50 million in New York City alone.
Read more.

Affiliates of MCA Financial in Detroit were also allegedly involved in this type of scheme. See "Financial Crime News" Feature "MCA Financial's Section 203(k) Deals Revealed," June 2004.

The Wild West Virginia Bank Failure
Collapse of the First National Bank of Keystone (West Virginia) in 1999 was one of the most costly bank failures in American history. Never heard of it? The late J. Knox McConnell and his female management team known as "Knox's Foxes" plunged into securitizing subprime mortgages and ended up draining the resources of the small town they called home and over $750 million from the FDIC. An important (and colorful) story of the dangers of irresponsible banking Americans should know about which was under-reported by mainstream media.
Read more.

Since this story was written, the FDIC has obtained court judgments against several of the promoters of the securitization program adopted by Keystone, including a $161 million December 2004 judgment against Norwegian Harald Bakkebo, a fugitive under indictment in Louisiana for a separate financial crime case. See "Financial Crime News" "Spectacular Cases Show Financial Crime on the Rise in Norway," January 2005.

Was Seattle Art Dealer A Front for Tax Fraud
The story of a Hong Kong economics professor accused by the IRS of hiding millions of dollars of income and accused by Washington authorities and media of selling fake Chinese artifacts in his Seattle art gallery.
Read more.

Classic Real Estate Scams Resurface in Florida
A revival of "swamp-selling" and the theft of land by recording forged deeds in several cases in 2004.
Read more. Since the article was written, another individual was charged in December with stealing the properties of absentee owners in St Lucie County. See "Financial Crime News" story Florida Man Charged With Using Forged Deeds to Steal Real Estate," December 27, 2004

June 2004

Litchfield Financial and Developer Finance Settled with HUD Over Buyers Source
HUD Sued Buyers Source in August 2003

Buyer's Source sold $25 million of overpriced lots to 1,000 buyers after soliciting them about buying their existing timeshares. HUD cases targeted the sellers and those who financed the real estate purchases. Read more-
Telemarketers or Lenders

MCA Financial Guilty Pleas Reveal Elaborate Real Estate Fraud
MCA Financial's Section 203(k) Deals Revealed

MCA Financial set up a web of companies whose accounting fraud cost investors and lenders $250 million. It bought and originated subprime loans and resold them in pools to investors. But HUD's exam of MCA Financial's deals found the company using nonprofit fronts to flip rundown real estate in Detroit. Two articles detail how they did this. Read more- Accounting fraud, or flipping scheme

Pioneers of Factoring Fraud
Towers Financial and National Century Funding Enterprises bought healthcare receivables and collapsed in massive scandals with losses soaring into the billions. How did this happen? Read more.

The Itoman Incident: Japan's Classic Case of Art Investment Fraud
In the late 1990s, Japanese banks embarked on a frenzy of lending against inflated values of Western paintings. How long could this last?
Read more.

Where in the World is the Dominion of Melchizedek?
Well, nowhere, actually. It's one of the imaginary countries used by international fraudsters in a variety of schemes.
Read more.

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FINANCIAL CRIME NEWS 2005
© STEPHANIE AYRES 2005 ALL RIGHTS RESERVED