Forensic Accountant Expert Witness

Summary of Background:

This Expert has 40 years of forensic investigative experience working, supervising and approving cases in the areas of forensic accounting, litigation support, financial fraud investigations, tax fraud, tax controversy, money laundering and as an expert witness. He worked in the IRS’ Criminal Investigations Division for 24 years from where he retired as the Assistant Special Agent in Charge of the Miami Field Office. After IRS, was a Manager at a medium size public accounting firm in South Florida. In 2009, he was a founding Partner of a private Consulting Group, LLP a forensic advisory and consulting firm located in Fort Lauderdale, Florida, where he is currently a Partner.

He specializes in complex forensic accounting, litigation, and fraud investigations and prevention, as well as business consulting, tax fraud and controversy, matrimonial and anti- money laundering compliance. Representative engagements include cases in professional liability civil lawsuits, corporate embezzlement, mortgage fraud, criminal tax, voluntary disclosures, IRS audit representation, and collection matters, due diligence reviews, anti-money laundering compliance, SEC  related investigations, divorce, and compliance audits. Was appointed by the U.S. Department of Justice to monitor a tax return preparer pursuant to an agreement reached with the preparer to avoid a permanent injunction to prepare returns. Has testified as an expert witness in commercial litigation, forensic accounting, tax and other financial related matters. The cases cited below are matters in which I either prepared for trial, was deposed, provided an affidavit or testified as an expert.

Career includes Twenty (24) years of investigative experience with IRS Criminal Investigations. Retired as The Assistant Special Agent in Charge- Miami Field Office. In the Internal Revenue Service, Criminal Investigation Division, I served in several positions of ascending responsibility retiring as the Assistant Special Agent in Charge, of the Miami Field Office. As IRS Attaché in Colombia, I worked with Local law enforcement, prosecutors and US law enforcement providing technical investigative assistance, training and case support. I have prepared cases for trial and testified in various Federal Judicial forums (trial, deposition, grand jury, summons enforcement, etc.)

Prior Experience:

• Certified Public Accountant
• Certified Fraud Examiner
• Certified Financial Forensic

Education: 

Graduate of Rutgers University with a B.A. in accounting.

Affiliations:

• American Institute of Certified Public Accountants
• Association of Certified Fraud Examiners
• Association of Former Special Agents
• Puerto Rico College of Certified Public Accountants
• Florida Institute of Certified Public Accountants

Court Room and Judicial Matters 

2009, appeared and testified at Deposition in Palm Beach County, A Florida corporation, Inc., Deposition was with respect to tax matters and the treatment of certain tax items and indicia of fraud.

2011, testified at a sentencing hearing in a matter was found guilty of one count of conspiracy to defraud the IRS and two counts of subscribing to a false US individual income tax return in violations. My testimony was for the defense regarding the computation of basis on complex financial transactions dealing with loans to and from shareholders and the purchase of real estate for purposes of computing tax loss for sentencing guidelines.

2009 an Affidavit was submitted in Opposition to Summary Judgment for the Southern District of Florida. This case dealt with securities fraud.

2010, I testified as an expert witness in the evidentiary hearing at the Second Provincial Judicial Court of the Supreme court of the Republic (Corte Suprema de Justicia de la Republica, Segundo Juzgado Penal Supraprovincial, Jr. Uruguay N° 145, Cercado de Uma) My testimony consisted of presenting 12 reports I prepared regarding the tracing of funds in an anti-money laundering case.

2012, prepared a rebuttal report to a pre-sentencing report in the UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF FLORIDA.

2013, testified as an expert witness for the defense in United States of America. The case related to unreported income from foreign bank accounts held by entities alleged to be not for profit organizations, and the criminal tax computations resulting therefrom. After sitting at the trial for 2 weeks, my testimony for the defense consisted of analyzing the IRS criminal tax computations and providing my opinion regarding items of income sources, not for profit business structures and their taxability as it related to the government’s case.

2014, testified as an expert in accounting and fraud matters. My testimony as a defense rebuttal witness dealt with securities fraud and the red flags ignored by the bank, the reporting requirements under the bank secrecy act and the adequacy of the reports or lack thereof by the banking institution.

2014, testified as an expert at a Hearing on Motion to Modify Temporary Relief and for Partial Distribution a civil action in THE CIRCUIT COURT OF THE TWENTIETH JUDICIAL CIRCUIT IN AND FOR LEE COUNTY. My testimony dealt with accounting for the financial needs of the Wife for an increase to temporary support.

2014, I testified as an expert witness for the defense at the sentencing hearing in United States of America.

My testimony at the sentencing hearing dealt with the characterization of income from foreign corporations and non-profits, the reporting treatment of income and the entity forms to do so and the tax computations for criminal tax purposes.

2014, completed an expert report in the case of, The Republic of Peru. A report dealt with evidentiary issues dealing with use of DEA reports (DEA 6s) in the investigative process.

2014, testified as an expert on behalf of Debtor–in- Possession at a Chapter 11, confirmation hearing Re-organization plan. My testimony consisted of presenting forecasted financial data; and presentation of affidavit in support of confirmation plan.

2017, was engaged to Testify and an expert in Circuit Court of the Fifteenth Judicial Circuit, in and for Palm Beach County, Florida, CA. My testimony related to analysis of stock transactions in actions arising from participation in a fraudulent scheme that sought to, and ultimately did, steal fifteen million dollars ($15 million). Prepared an expert report regarding my analysis of transactions. The Case settled.

2017, worked on a report in the case of United States of America, United States District Court, Southern District of Florida. This was a 14-count indictment accusing of knowingly conducting, controlling, managing, supervising, directing, and owning all or part of an unlicensed money transmitting business, as defined in Title 18, United States Code, Section 1960(b)(1). The indictment was Dismissed.

2020, was deposed in a matter of the United States District Court, Southern District of Florida. My testimony consisted of providing information about a variety of transactions conducted and their impact upon the availability of funds.

2020, testified as an expert on tax matters in United States of America. United States District Court, Southern District of Florida- Miami Division. My testimony was related to tax transactions and deductions taken on tax returns pursuant to a complaint for a permanent injunction under 26 U.S.C. §§ 7402(a), 7407, and 7408, along with a motion for a preliminary injunction. The case resulted in a settlement agreement between the Government and Defendants.

2020, was approved by the Department of Justice to serve as the neutral monitor for the 2021 through 2023 filing seasons in a matter of United States as a neutral monitor, I reviewed tax returns for compliance with the Internal Revenue laws, circular 230 with respect to the preparation of tax returns.

2022, testified as an expert as a forensic Accountant in the Circuit Court of the Eleventh Judicial District for Miami -Dade County, Probate Division in a matter. My testimony was related to the results of a trace of funds in 17 accounts to determine the destination of the funds.

2022, was engaged as a Forensic Accounting expert, in a matter of United States District Court, Southern District of Florida, was engaged to perform a forensic analysis, trace funds through multiple accounts and review records and documents to provide a consulting expert’s opinion. The defendant changed his plea to guilty.

2022, was engaged as a tax matter expert in the United States Bankruptcy Court Southern District of New York. I testified at the final bankruptcy hearing about my findings memorialized in my report. My testimony related to my review of tax returns and related documents filed in the bankruptcy matter by the Debtor. In addition, I provided attorneys with questions in preparation for the deposition of the Debtor’s accountant.

2023, In a divorce and division of property matter, in the Family Court, Royal Courts of Justice, United Kingdom, I provided an expert report dated December providing an opinion relating to the reporting of partnership interest, capital, loan accounts and other similar representations on the tax returns form 1040 filed for the years 2020, 2021, and 2022 (the Relevant Time Period or “RTP”), including Form 1065 filed for an entity mutually owned by the litigants.

On January 12, 2022, the Court signed an order appointing me as a Forensic Accountant in the matter of State of Florida, Plaintiff v. Defendant in the Circuit Court of the 17th Judicial Circuit in and for Broward County, Florida. This is a criminal matter where defendant is accused of violating Section 796.05, deriving support from the proceeds of prostitution. My assignment is to analyze financial records and calculate the amount of proceeds derived from the alleged activity.

On or about October 2023, I was hired by an attorney in the matter of an amended complaint in the 17th Judicial Circuit in Broward County, Florida, for a forfeiture in-rem of eight-hundred sixty-seven thousand and eighty-three dollars and 25/100 ($867,083.25) in United State currency and other items pursuant to Florida Code section 932-701-932- 707, referred to as the “Florida Contraband Statute Act”. I was proposed as an expert in Money Laundering matters. In this matter, I wrote an expert report opining on the source of funds seized. In that regard, I analyzed numerous bank accounts and traced funds between numerous bank accounts to reach an opinion. My Expert report is expected to be presented to BSO in support of the Attorneys efforts to release the funds.

On or about March 7, 2024, I was deposed in connection with a matter involving a Foreign Corporation and a Florida limited liability company in the Circuit Court of the 11th Judicial Circuit in and for Miami-Dade County. I was hired as a forensic accountant to analyze financial records and assist Counsel in their lawsuit.

Awards & Recognitions: Available upon request.

Seminars & Lectures: Available upon request.