Sentencing Transcript - Black, Srebnick, Kornspan & Stumpf, PA

1123456789UNITED STATES DISTRICT COURTSOUTHERN DISTRICT OF FLORIDACase No. 12-80206-CR-RYSKAMPUNITED STATES OF AMERICA,))Plaintiff, ))-v- ))MARY ESTELLE CURRAN, ))Defendant. ) West Palm Beach, Florida) April 25, 2013_________________________) 1:24 p.m.10111213TRANSCRIPT OF SENTENCING PROCEEDINGSBEFORE THE HONORABLE KENNETH L. RYSKAMPU.S. SENIOR DISTRICT JUDGE141516171819202122Appearances:For the Government:For the Defendant:MARK F. DALYUS DEPARTMENT OF JUSTICETAX DIVISION601 D Street NW, Room 7334Washington, DC 20579BLACK SREBNICK KORNSPAN & STUMPFBY: ROY BLACK, ESQ.201 South Biscayne BoulevardSuite 1300Miami, Florida 33131232425Reporter:Karl Shires, RPR, FCRR(561) 514-3728 Official Court Reporter701 Clematis Street, Suite 258West Palm Beach, Florida 33401STENOGRAPHICALLY RECORDED COMPUTER-AIDED TRANSCRIPT

212345678910111213141516171819202122232425(Call to Order of the Court.)THE COURT: You may be seated.Good afternoon. First case will be United Statesversus Curran.Counsel state their appearance, please.MR DALY: Your Honor, Mark Daly, Senior LitigationCounsel, Tax Division of the US Department of Justice. With meis Assistant United States Thomas Lanigan and Special AgentScott Johnson of the IRS.THE COURT: All right.MR. BLACK: Good afternoon, Your Honor. Roy Black,Nathan Hoffman, and Jackie Perczek on behalf of Mrs. Curran,who is here as well.THE COURT: Okay. You've received a copy of thepresentence report and reviewed it with your client?MR. BLACK: Yes, sir.THE COURT: And there are no errors, omissions, orcorrections?MR. BLACK: No, sir.THE COURT: All right. You may proceed.MR. BLACK: Your Honor, we have no witnesses topresent. We've sent you our sentencing memorandum.THE COURT: I have read it.MR. BLACK: And we have attached all of the letters.All that I intended to do was make some short remarks and

312345678910111213141516171819202122232425proceed to the sentencing.THE COURT: All right. I'll hear from you at thistime.MR. BLACK: Thank you, Your Honor.Mrs. Curran accepts full responsibility for theseoffenses that she's pled guilty to. She blames nobody butherself for being in this position, about being charged andbeing subjected to sentencing before the Court today.However, we believe that there are mitigatingcircumstances that make her case different than virtually allof the others who were prosecuted or not prosecuted undersimilar circumstances as her with these offshore accounts, andwe believe that she has shown an extraordinary acceptance ofresponsibility.And, Your Honor, to go through just -- I'm not goingto go through the same things we wrote in our sentencingmemorandum, but I do want to highlight a couple of issues.First is that this is a woman who was unsophisticatedin financial matters, had no training in finance or taxes orhandling even her own personal accounts. For the first 30years of her marriage she did not even see the monthly bankstatements. Everything was handled by her husband Mortimer,Senior, who was a financial analyst, an investment banker, aman who was very well versed in finances, and he's the one whohandled all of their accounts.

412345678910111213141516171819202122232425She did not work outside the house at all except shespent her life in volunteer work. I mean, she worked athospitals, at thrift stores, at soup kitchens, atrehabilitation centers working with children, working with thedisabled. That was her entire life until her husband got sickand died in the year 2000. And that's when she then learnedabout the extent of their finances and learned about theseaccounts.The accounts that are in question were establishedwith funds that her husband inherited from his aunt who livedin Monte Carlo and died and left part of her estate to him. Itwas not funds that were ever in the United States. She was nota US taxpayer. She was a citizen and I think she was Englishliving in Monte Carlo, and there were no tax consequences ofthis money.However, her husband left the money in Europe and itgrew from what was not a large amount into a very significantamount of money. However, there was never any deposits putinto this account by her husband or after his death byMrs. Curran. Whatever money was there was left there, andthat's how the funds grew. And she had nothing to do with thecreation of the accounts, of depositing money into it andgrowing these accounts. But she did inherit these accounts.At his death in the year 2000 she inherited the accounts alongwith other funds from her late husband.

512345678910111213141516171819202122232425And this is where she made the mistakes. You know, weall make mistakes in our lives and we hope that we're notjudged but just on our mistakes but we're judged on how wehandle those mistakes. And her mistake was that when sheinherited these accounts and got possession of them, or atleast a beneficial interest in them, she did not handle itcorrectly, did not advise her US lawyers or US accountants, andhad the European bankers, accountants and lawyers handle it.So there's no question that's where her mistakes were in notreporting the accounts when she inherited them.However, she tried to rectify that mistake. In theyear 2000 she wanted to make a voluntary disclosure of all thefunds in any of these accounts. On her own she contacted thebankers in Europe and asked how she could disclose this. Theyrecommended that she obtain a tax lawyer in the United Statesto do this.She then retained a tax lawyer, gave him all of theinformation, more than sufficient, to make the voluntarydisclosure according to the Internal Revenue Service programsthat were available at the time. This is before the offshorevoluntary disclosure programs were created. So she was goingto make a regular voluntary disclosure to the IRS.Unfortunately, he waited too long, over a month, andduring that period of time UBS, the bank in question, gave thenames of 250 people to the Internal Revenue Service. And by

612345678910111213141516171819202122232425the time her voluntary disclosure came in, they had already hadher name for some three to four weeks. And under the rules ofthe Internal Revenue Service if they have your name before youmake the voluntary disclosure, you are not eligible for theirprogram.So even though she tried to do a voluntary disclosureand her voluntary disclosure was filed seven days before thefirst amnesty program was put into effect by the InternalRevenue Service, her application was denied. And she was notable to because of that obtain any benefit for attempting todisclose it or any benefit from the three voluntary offshoredisclosure funds that were thereafter created by the InternalRevenue Service.UBS for some reason reported 285 people out of thesome 50,000 that had accounts with them, and she was one ofthose 250. And, of course, this caused her to be treated fardifferently than the overwhelming majority of people. And herreport was seven days before the first offshore voluntaryprogram went into effect.So 38,000 people went through the three offshorevoluntary disclosure programs after her and received immunityfrom prosecution. They were also treated and penalized fardifferent than her. They were penalized mainly at the rate of20 percent for the FBAR violation of the largest amount ofmoney in the account. She was penalized by 50 percent. She

712345678910111213141516171819202122232425has been prosecuted criminally, indicted and arrested, and the38,000 were not. And she has now been adjudicated a felon, andall those 38,000 people did not suffer that designation.The IRS created these amnesty programs called theOffshore Voluntary Disclosure Fund in 2009, 2011, and 2012.The one that's been created in 2012 has no time limit. Soanybody from now on into the future can make a voluntarydisclosure and receive immunity from prosecution. And as Isaid, some 38,000 people have taken advantage of this.Every one of those people got advanced warning fromthe Internal Revenue Service to do this, but not Mrs. Curran.The IRS warned United States taxpayers the consequences of notentering the program, but not Mrs. Curran. Every one of these38,000 people were given a second chance three times, yetMrs. Curran never received a second chance at all. She neverreceived the benefit of any of these programs.Now, Your Honor, I know that one of the importantconcepts of sentencing in a tax case is deterrence, and we allknow that we have a voluntary tax program and deterrence isimportant so people pay their taxes. However, I believe thatgranting her probation in this case is not inconsistent withthe aims of the Internal Revenue Service and the idea orconcept of deterrence.The government through the Internal Revenue Servicecreated these amnesty programs not as a matter of deterrence.

812345678910111213141516171819202122232425That was not the aim of creating the program. But as theInternal Revenue Service commissioner Doug Shulman said, "as Isaid all along, the goal is to get people into the UnitedStates tax system." And so deterrence was not really the aimof any of these programs. It was really to reintegrate thesepeople back into the United States tax system. And that's whyI think what's important here in terms of thinking about asentence that deterrence is not really the same as it would bein the ordinary tax case.In addition to her attempts to disclose her accounts,she also has another matter she did that I think shows hercooperation. Soon after being denied entrance into theprogram, on June 4, 2009, she agreed to meet with an AssistantUS Attorney and agents of the Internal Revenue Service. Atthat time she made a full disclosure to them. Long before theyentered into any kind of investigation or prosecution of hershe gave a sworn statement -- I think it was sworn. I'm not ahundred percent sure -- and gave them full cooperation anddescribed everything that she did, described every person whoworked with her, gave the names of all of the bankers, thelawyers, the managers of all of the accounts, gave the datesand times and information about everything that occurred withthem. And this was back, as I said, in June of 2009. And shedid all that she could to cooperate with the United StatesGovernment.

912345678910111213141516171819202122232425Your Honor, some 50 plus taxpayers have beencriminally prosecuted out of those 50,000, and her situationalso is far different than theirs. She did not use thisaccount to skim money off of a business that she was running inthe United States. She did not create false business documentsin a United States business in order to hide her income. Shedid not funnel money back to the United States from theseaccounts claiming they were sham loans or some other method ofdoing it. She did none of these things. She did not make anyextravagant purchases. And so her situation is really fardifferent than most of the others. And yet, most of them weresentenced to probation. Some with house arrest or withcommunity service, but almost all were sentenced to a period ofprobation. And I think that's why the probation officer inthis case has recommended probation and why the government isnot objecting to it.Just two other personal matters, and then I willconclude. In our memorandum we listed out many charitableworks that Mrs. Curran has done. As I said, she spent herentire working life doing volunteer work. But she is not aperson who only donated money. This is a woman who spent hertime and effort from feeding people in soup kitchens tovisiting them in the hospitals and working with the disabled.And the one that I particularly believe is worthy ofnote is she worked with the Rehabilitation Center for Children

1012345678910111213141516171819202122232425and Adults that's located here in Palm Beach. She worked therefor 32 years. For 32 years she worked with the children in thepreschool. And these are children who suffer from mainlyneurological disorders, from Down's syndrome to otherneurological disorders, which are incurable. And she workedwith children trying to assist them in doing such things as wetake for granted, like climbing the stairs, being able to go tothe playground, trying to work with them so they could go to anormal kindergarten class. And this is very hard work. Mostpeople don't want to do this. People do not want to seeseverely disabled children for which there is no cure and someof whom the families are desperate. But she spent 32 years notjust making donations but 32 years of herself. And I thinkthat's probably one of the most noteworthy things that I haveseen that people do.One last matter which I think sort of sums up howseriously Mrs. Curran treats this case that's before Your Honorthis afternoon. Before we first came to this courthouse shecalled us and asked us the address of the courthouse. And thenthe next time we saw her we asked her, well, why did you wantto know where the courthouse was? And she said that she was soanxious and worried that she wanted to practice driving to thiscourthouse because she did not want to keep the prosecutors andthe Court waiting for her and she was so afraid that she mightbe late. And I think that sort of sums up what her attitude

1112345678910111213141516171819202122232425is, what her attitude to this case is, and tells you who sheis.And I would echo what the Probation Department hassaid. I would humbly ask the Court to sentence her to a periodof probation.THE COURT: I had a couple of questions.MR. BLACK: Yes, sir.THE COURT: The account that was in Switzerland, ithad a foundation named in it?MR. BLACK: Yes. The husband set up what was calleda -- some type of a foundation, and at their death the moneywas to go to three different universities.THE COURT: The foundation wasn't giving regularly, itwas just being held, accumulated, and then to be distributedupon their death?MR. BLACK: Yes.THE COURT: So her name wasn't on the account nor washer husband's name?MR. BLACK: No.THE COURT: I guess they would have a record of themas being the principals in the foundation, right?MR. BLACK: Right. They were the beneficial owners ofthe case. Their name was not on the case. It was in the nameof the foundation.THE COURT: But it was a revocable thing, I image.

1212345678910111213141516171819202122232425MR. BLACK: Yes, it was revocable.THE COURT: And apparently they traveled in Europe andsometimes they used some of this money, did they?MR. BLACK: Yes, Your Honor. Somewhere, depending onthe trip, 10, 15, or $20,000. And what Mrs. Curran thought,which whether it is accurate or not, as long as the funds werespent in Europe it did not violate US law. That's what shethought at one time.THE COURT: I think maybe a lot of people think that,and maybe reasonably so.MR. BLACK: Yes, sir. But unfortunately that's notthe law.THE COURT: At what point did she make this payment?Was it after the indictment -- or is it an information? Beforethe information?MR. BLACK: Well, she made a deposit -- she had paidtaxes before she was charged, and then we had to wait for theService to create what's called a closing statement to get allof the figures together. But she made deposits and madepayments before she was charged. In fact, when we wereundergoing this process. And now she has fully paid everythingprior to today.THE COURT: All right. Let me hear from thegovernment at this time.MR. BLACK: Thank you, Your Honor.

1312345678910111213141516171819202122232425THE COURT: Let me ask you at the outset, do youbasically disagree with anything Mr. Black said?MR DALY: We don't disagree with anything thatMr. Black says. Based on many of the factors that hehighlighted as well as within the presentence investigationreport, the government doesn't oppose the variance downward.Factually, Mr. Black has made a correct presentation.THE COURT: Based upon those facts, did it ever occurto the government this case ought to be dismissed and let thisthing go?MR DALY: No, Your Honor.THE COURT: It's totally consistent with all of theamnesty programs the government has been running.MR DALY: Your Honor, there is a certain level ofrandomness to the level of government prosecution, but thegovernment drew a bright line in February 2009 in which it saidif at this point you haven't told the government about yourforeign bank account, you cannot, you cannot seek amnesty withthe IRS to the DOJ.THE COURT: What Mr. Black said was she had alreadyturned it over to a lawyer to handle it. Apparently the lawyerdelayed it, and she would have qualified under it.MR DALY: Had she come in prior to the production ofher name she would have qualified. But at that point shehadn't. And the government has to draw bright lines as to

141where --2345678910111213141516171819202122232425THE COURT: I don't know if the government has to doanything. It seems to me the government has a lot ofdiscretion and the government decided they wanted to make afelon out of this woman.MR DALY: Well, Your Honor, I think that's -- I thinkwhile the fact of when the information was handed over, itignores the fact of when the US investigation of UBS AG came tolight. Starting in June 2008 there were numerous articles inthe Wall Street Journal, in the New York Times about thegovernment's investigation of foreign bankers. BradleyBirkenfeld was prosecuted here.THE COURT: This case is totally out of the scope ofall of your others case where people are skimming, were tryingto hide funds. I mean, this was an inheritance over there, andI think a lot of reasonable people would think you don't haveto report this.MR DALY: Your Honor, Mr. Curran, the late Mr. Curranwas a very wealthy man. They had attorneys and they hadaccountants at the time of his death in 2000. Mrs. Curran atthat time had every opportunity to tell those accountants Ihave tens of millions dollars in Switzerland.THE COURT: Didn't she have advisers in Switzerlandalso who --MR DALY: Right, but no reasonable person would ignore

1512345678910111213141516171819202122232425the US tax lawyers and accountants that they have. You don'tturn to a foreign national to ask you for an interpretation ofUS law.THE COURT: All right. Anything else you want to say?MR DALY: No, Your Honor.THE COURT: Mr. Black, does your client wish toaddress the court? It's not necessary. She may not care to.(Defendant and counsel conferring sotto voce.)MR. BLACK: Your Honor, I think she is a little toonervous to say anything.THE COURT: I understand. I have to always give themthe opportunity if they would like to.MR. BLACK: Yes, sir.THE COURT: Well, this is really a tragic situation.It's unfortunate and it seems to me the government should haveused a little more discretion in handling this.Did you ever suggest to the government, Mr. Black,that they should dismiss this case and settle for the -- what,21 million did she pay?MR. BLACK: Your Honor, I think -- we did have longdiscussions with them. However, I cannot criticize thegovernment because I think they were within their discretionand in their rules.THE COURT: Within their discretion, but they couldexercise some discretion.

1612345678910111213141516171819202122232425MR. BLACK: Yes, Your Honor. But I find it hard tocriticize them for what they did. And we had manyconversations, but I think that they have their rules and theyproceeded ahead. And I don't want to criticize them for that.THE COURT: Okay. The Court has considered thestatements of all parties, the presentence report whichcontains the advisory guidelines and the statutory factors asset forth in Title 18 United States Code § 3353(a).Pursuant to the Title 18 United States Code §3553(a)(1) and (2), a variance from the advisory guidelinerange of 30 to 37 months is warranted in this case.Based upon the history and characteristics of thedefendant, a sentence of probation will provide for justpunishment for this offense. A term of imprisonment would beunnecessarily harsh.It is the finding of the Court that the defendant isnot able to pay a fine.It is the judgment of the Court that the defendant,Mary Estelle Curran, is placed on probation for a period of oneyear. This term consists of a term of one year as to Counts 1and 2, all such terms to run concurrently.Now, you understand you're under probation, don't you,Mrs. Curran?THE DEFENDANT: Yes, sir.THE COURT: I'm now revoking probation. Probation is

1712345678910111213141516171819202122232425terminated. You were on probation for about five secondsthere.THE DEFENDANT: Thank you.THE COURT: The law requires me to put you on -- if Idon't put you in jail, I've got to put you on probation. Itdoesn't say how long you have to stay there. So you areofficially off probation now.The defendant shall immediately pay to the UnitedStates a special assessment of $100 as to each of Counts 1 and2 for a total of $200.Now that sentence has been imposed, does the defendantor her counsel object to the Court's finding of fact or to themanner in which the sentence was pronounced?MR. BLACK: No, Your Honor.THE COURT: You have a right to appeal the sentenceimposed. Any notice of appeal must be filed within 14 daysafter the entry of judgment. If you are unable to pay thecosts of an appeal, you may apply for leave to appeal withoutpayment of cost.Do you understand that?THE DEFENDANT: Yes, sir.THE COURT: Mr. Black, I would urge you to file apetition for a pardon with the executive branch. You can tellthem the Court thinks that this woman's felony should beremoved. And if the government doesn't join it, then it's just

181234567spiteful I think.MR. BLACK: Thank you, Your Honor. We certainlyappreciate Your Honor's comments today and that as well.THE COURT: All right. Anything further?MR DALY: No, Your Honor.THE COURT: Thank you.(Proceedings concluded at 1:49 p.m.)89101112131415C E R T I F I C A T EI, Karl Shires, Registered Professional Reporter andFederal Certified Realtime Reporter, certify that the foregoingis a correct transcript from the record of proceedings in theabove-entitled matter.Dated this 25th day of April, 2013.161718____________________________Karl Shires, RPR FCRR19202122232425

$$100 [1] 17/9$20,000 [1] 12/5$200 [1] 17/10--v [1] 1/6110 [1] 12/512-80206-CR-RYSKAMP [1]1/21300 [1] 1/2114 [1] 17/1615 [1] 12/518 [2] 16/8 16/91:24 [1] 1/91:49 [1] 18/7220 percent [1] 6/242000 [4] 4/6 4/24 5/1214/202008 [1] 14/92009 [4] 7/5 8/13 8/2313/16201 [1] 1/202011 [1] 7/52012 [2] 7/5 7/62013 [2] 1/8 18/1520579 [1] 1/1821 million [1] 15/1925 [1] 1/8250 [2] 5/25 6/16258 [1] 1/2425th [1] 18/15285 [1] 6/14330 [2] 3/20 16/1132 [4] 10/2 10/2 10/1210/1333131 [1] 1/2133401 [1] 1/253353 [1] 16/83553 [1] 16/1037 [1] 16/113728 [1] 1/2438,000 [5] 6/20 7/27/3 7/9 7/14550 [1] 9/150 percent [1] 6/2550,000 [2] 6/15 9/2514-3728 [1] 1/24561 [1] 1/246601 [1] 1/187701 [1] 1/247334 [1] 1/18Aable [3] 6/10 10/716/17above-entitled [1]18/14acceptance [1] 3/13accepts [1] 3/5account [6] 4/19 6/259/4 11/8 11/17 13/18accountants [5] 5/75/8 14/20 14/21 15/1accounts [16] 3/123/20 3/25 4/8 4/9 4/224/23 4/23 4/24 5/55/10 5/13 6/15 8/108/21 9/8accumulated [1] 11/14accurate [1] 12/6addition [1] 8/10address [2] 10/19 15/7adjudicated [1] 7/2Adults [1] 10/1advanced [1] 7/10advantage [1] 7/9advise [1] 5/7advisers [1] 14/23advisory [2] 16/716/10afraid [1] 10/24afternoon [3] 2/3 2/1110/18AG [1] 14/8Agent [1] 2/8agents [1] 8/14agreed [1] 8/13ahead [1] 16/4aim [2] 8/1 8/4aims [1] 7/22AMERICA [1] 1/4amnesty [5] 6/8 7/47/25 13/13 13/18amount [3] 4/17 4/186/24analyst [1] 3/23anxious [1] 10/22anybody [1] 7/7apparently [2] 12/213/21appeal [4] 17/15 17/1617/18 17/18appearance [1] 2/5Appearances [1] 1/15application [1] 6/9apply [1] 17/18appreciate [1] 18/3April [2] 1/8 18/15arrest [1] 9/12arrested [1] 7/1articles [1] 14/9asked [3] 5/14 10/1910/20assessment [1] 17/9assist [1] 10/6Assistant [2] 2/8 8/13attached [1] 2/24attempting [1] 6/10attempts [1] 8/10attitude [2] 10/2511/1Attorney [1] 8/14attorneys [1] 14/19aunt [1] 4/10available [1] 5/20Bback [3] 8/6 8/23 9/7bank [3] 3/21 5/2413/18banker [1] 3/23bankers [4] 5/8 5/148/20 14/11Based [3] 13/4 13/816/12basically [1] 13/2Beach [3] 1/8 1/2510/1behalf [1] 2/12believe [4] 3/9 3/137/20 9/24beneficial [2] 5/611/22benefit [3] 6/10 6/117/16Birkenfeld [1] 14/12Biscayne [1] 1/20BLACK [10] 1/19 1/202/11 13/2 13/4 13/713/20 15/6 15/17 17/22blames [1] 3/6Boulevard [1] 1/20Bradley [1] 14/11branch [1] 17/23bright [2] 13/16 13/25business [3] 9/4 9/59/6CCall [1] 2/1called [4] 7/4 10/1911/10 12/18care [1] 15/7Carlo [2] 4/11 4/14case [16] 1/2 2/3 3/107/18 7/21 8/9 9/1510/17 11/1 11/23 11/2313/9 14/13 14/14 15/1816/11caused [1] 6/16Center [1] 9/25centers [1] 4/4certain [1] 13/14certainly [1] 18/2Certified [1] 18/12certify [1] 18/12chance [2] 7/14 7/15characteristics [1]16/12charged [3] 3/7 12/1712/20charitable [1] 9/18children [6] 4/4 9/2510/2 10/3 10/6 10/11circumstances [2] 3/103/12citizen [1] 4/13claiming [1] 9/8class [1] 10/9Clematis [1] 1/24client [2] 2/15 15/6climbing [1] 10/7closing [1] 12/18Code [2] 16/8 16/9come [1] 13/23comments [1] 18/3commissioner [1] 8/2community [1] 9/13concept [1] 7/23concepts [1] 7/18conclude [1] 9/18concluded [1] 18/7concurrently [1] 16/2119conferring [1] 15/8consequences [2] 4/147/12considered [1] 16/5consistent [1] 13/12consists [1] 16/20contacted [1] 5/13contains [1] 16/7conversations [1] 16/3cooperate [1] 8/24cooperation [2] 8/128/18copy [1] 2/14correct [2] 13/7 18/13corrections [1] 2/18correctly [1] 5/7cost [1] 17/19costs [1] 17/18counsel [4] 2/5 2/715/8 17/12Counts [2] 16/20 17/9couple [2] 3/17 11/6course [1] 6/16court [11] 1/1 1/242/1 3/8 10/24 11/415/7 16/5 16/16 16/1817/24Court's [1] 17/12courthouse [4] 10/1810/19 10/21 10/23CR [1] 1/2create [2] 9/5 12/18created [5] 5/21 6/127/4 7/6 7/25creating [1] 8/1creation [1] 4/22criminally [2] 7/1 9/2criticize [3] 15/2116/2 16/4cure [1] 10/11CURRAN [16] 1/7 2/42/12 3/5 4/20 7/117/13 7/15 9/19 10/1712/5 14/18 14/18 14/2016/19 16/23DDALY [2] 1/16 2/6Dated [1] 18/15dates [1] 8/21day [1] 18/15days [3] 6/7 6/1817/16DC [1] 1/18death [5] 4/19 4/2411/11 11/15 14/20decided [1] 14/4defendant [8] 1/8 1/1915/8 16/13 16/16 16/1817/8 17/11delayed [1] 13/22denied [2] 6/9 8/12DEPARTMENT [3] 1/172/7 11/3depending [1] 12/4deposit [1] 12/16depositing [1] 4/22deposits [2] 4/1812/19described [2] 8/198/19designation [1] 7/3

Ddesperate [1] 10/12deterrence [6] 7/187/19 7/23 7/25 8/4 8/8Didn't [1] 14/23died [2] 4/6 4/11different [5] 3/106/23 9/3 9/11 11/12differently [1] 6/17disabled [3] 4/5 9/2310/11disagree [2] 13/2 13/3disclose [3] 5/14 6/118/10disclosure [13] 5/125/19 5/21 5/22 6/1 6/46/6 6/7 6/12 6/21 7/57/8 8/15discretion [5] 14/415/16 15/22 15/2415/25discussions [1] 15/21dismiss [1] 15/18dismissed [1] 13/9disorders [2] 10/410/5distributed [1] 11/14DISTRICT [3] 1/1 1/11/13DIVISION [2] 1/17 2/7documents [1] 9/5doing [3] 9/9 9/2010/6DOJ [1] 13/19dollars [1] 14/22donated [1] 9/21donations [1] 10/13Doug [1] 8/2Down's [1] 10/4downward [1] 13/6draw [1] 13/25drew [1] 13/16driving [1] 10/22Eecho [1] 11/3effect [2] 6/8 6/19effort [1] 9/22eligible [1] 6/4English [1] 4/13entered [1] 8/16entering [1] 7/13entire [2] 4/5 9/20entitled [1] 18/14entrance [1] 8/12entry [1] 17/17errors [1] 2/17ESQ [1] 1/20established [1] 4/9estate [1] 4/11ESTELLE [2] 1/7 16/19Europe [4] 4/16 5/1412/2 12/7European [1] 5/8executive [1] 17/23exercise [1] 15/25extent [1] 4/7extraordinary [1] 3/13extravagant [1] 9/10Ffact [4] 12/20 14/714/8 17/12factors [2] 13/4 16/7facts [1] 13/8Factually [1] 13/7false [1] 9/5families [1] 10/12far [4] 6/16 6/22 9/39/10FBAR [1] 6/24FCRR [2] 1/23 18/17February [1] 13/16February 2009 [1]13/16Federal [1] 18/12feeding [1] 9/22felon [2] 7/2 14/5felony [1] 17/24figures [1] 12/19file [1] 17/22filed [2] 6/7 17/16finance [1] 3/19finances [2] 3/24 4/7financial [2] 3/193/23find [1] 16/1finding [2] 16/1617/12fine [1] 16/17first [6] 2/3 3/183/20 6/8 6/18 10/18five [1] 17/1FLORIDA [4] 1/1 1/81/21 1/25foregoing [1] 18/12foreign [3] 13/1814/11 15/2forth [1] 16/8foundation [5] 11/911/11 11/13 11/2111/24four [1] 6/2full [3] 3/5 8/15 8/18fully [1] 12/21Fund [1] 7/5funds [8] 4/10 4/124/21 4/25 5/13 6/1212/6 14/15funnel [1] 9/7further [1] 18/4future [1] 7/7Ggive [1] 15/11given [1] 7/14giving [1] 11/13go [6] 3/15 3/16 10/710/8 11/12 13/10goal [1] 8/3going [2] 3/15 5/21Good [2] 2/3 2/11government [19] 1/167/24 8/25 9/15 12/2413/6 13/9 13/13 13/1513/16 13/17 13/25 14/214/3 14/4 15/15 15/1715/22 17/25government's [1] 14/11granted [1] 10/7granting [1] 7/21grew [2] 4/17 4/21growing [1] 4/23guess [1] 11/20guideline [1] 16/10guidelines [1] 16/7guilty [1] 3/6Hhanded [1] 14/7handle [4] 5/4 5/6 5/813/21handled [2] 3/22 3/25handling [2] 3/2015/16hard [2] 10/9 16/1harsh [1] 16/15hear [2] 3/2 12/23held [1] 11/14hide [2] 9/6 14/15highlight [1] 3/17highlighted [1] 13/5history [1] 16/12Hoffman [1] 2/12Honor [21] 2/6 2/112/21 3/4 3/15 7/17 9/110/17 12/4 12/25 13/1113/14 14/6 14/18 15/515/9 15/20 16/1 17/1418/2 18/5Honor's [1] 18/3HONORABLE [1] 1/12hope [1] 5/2hospitals [2] 4/3 9/23house [2] 4/1 9/12humbly [1] 11/4hundred [1] 8/18husband [7] 3/22 4/54/10 4/16 4/19 4/2511/10husband's [1] 11/18II'll [1] 3/2I'm [3] 3/15 8/1716/25I've [1] 17/5idea [1] 7/22ignore [1] 14/25ignores [1] 14/8image [1] 11/25immediately [1] 17/8immunity [2] 6/21 7/8important [3] 7/177/20 8/7imposed [2] 17/1117/16imprisonment [1] 16/14income [1] 9/6inconsistent [1] 7/21incurable [1] 10/5indicted [1] 7/1indictment [1] 12/14information [5] 5/188/22 12/14 12/15 14/7inherit [1] 4/23inheritance [1] 14/15inherited [4] 4/104/24 5/5 5/10intended [1] 2/25interest [1] 5/6Internal [10] 5/195/25 6/3 6/8 6/12 7/117/22 7/24 8/2 8/14interpretation [1]15/2investigation [4] 8/1613/5 14/8 14/11investment [1] 3/23IRS [5] 2/9 5/22 7/47/12 13/19issues [1] 3/17it's [4] 13/12 15/715/15 17/25JJackie [1] 2/12jail [1] 17/5Johnson [1] 2/9join [1] 17/25Journal [1] 14/10JUDGE [1] 1/13judged [2] 5/3 5/3judgment [2] 16/1817/17June [3] 8/13 8/2314/9June 2008 [1] 14/9June 4 [1] 8/13JUSTICE [2] 1/17 2/7Kkeep [1] 10/23KENNETH [1] 1/12kind [1] 8/16kindergarten [1] 10/9kitchens [2] 4/3 9/22know [5] 5/1 7/17 7/1910/21 14/2KORNSPAN [1] 1/19LLanigan [1] 2/8large [1] 4/17largest [1] 6/24late [3] 4/25 10/2514/18law [4] 12/7 12/1215/3 17/4lawyer [4] 5/15 5/1713/21 13/21lawyers [4] 5/7 5/88/21 15/1learned [2] 4/6 4/7leave [1] 17/18left [3] 4/11 4/164/20letters [1] 2/24level [2] 13/14 13/15life [3] 4/2 4/5 9/20light [1] 14/9limit [1] 7/6line [1] 13/16lines [1] 13/25listed [1] 9/18Litigation [1] 2/6little [2] 15/9 15/16lived [1] 4/10lives [1] 5/2living [1] 4/14loans [1] 9/8located [1] 10/1long [5] 5/23 8/1512/6 15/20 17/6lot [3] 12/9 14/314/16Mmajority [1] 6/1720

Mmaking [1] 10/13man [2] 3/24 14/19managers [1] 8/21manner [1] 17/13MARK [2] 1/16 2/6marriage [1] 3/21MARY [2] 1/7 16/19matter [4] 7/25 8/1110/16 18/14matters [2] 3/19 9/17mean [2] 4/2 14/15meet [1] 8/13memorandum [3] 2/223/17 9/18method [1] 9/8Miami [1] 1/21million [1] 15/19millions [1] 14/22mistake [2] 5/4 5/11mistakes [5] 5/1 5/25/3 5/4 5/9mitigating [1] 3/9money [11] 4/15 4/164/18 4/20 4/22 6/259/4 9/7 9/21 11/1112/3Monte [2] 4/11 4/14month [1] 5/23monthly [1] 3/21months [1] 16/11Mortimer [1] 3/22Mr [1] 14/18Mr. [8] 13/2 13/4 13/713/20 14/18 15/6 15/1717/22Mr. Black [7] 13/213/4 13/7 13/20 15/615/17 17/22Mr. Curran [1] 14/18Mrs [1] 2/12Mrs. [10] 3/5 4/207/11 7/13 7/15 9/1910/17 12/5 14/20 16/23Mrs. Curran [10] 3/54/20 7/11 7/13 7/159/19 10/17 12/5 14/2016/23Nname [7] 6/2 6/3 11/1711/18 11/23 11/2313/24named [1] 11/9names [2] 5/25 8/20Nathan [1] 2/12national [1] 15/2necessary [1] 15/7nervous [1] 15/10neurological [2] 10/410/5never [3] 4/18 7/157/15New [1] 14/10normal [1] 10/9note [1] 9/25noteworthy [1] 10/14notice [1] 17/16numerous [1] 14/9NW [1] 1/18Oobject [1] 17/12objecting [1] 9/16obtain [2] 5/15 6/10occur [1] 13/8occurred [1] 8/22offense [1] 16/14offenses [1] 3/6officer [1] 9/14Official [1] 1/24officially [1] 17/7offshore [6] 3/12 5/206/11 6/18 6/20 7/5Okay [2] 2/14 16/5omissions [1] 2/17opportunity [2] 14/2115/12oppose [1] 13/6order [2] 2/1 9/6ordinary [1] 8/9ought [1] 13/9outset [1] 13/1outside [1] 4/1overwhelming [1] 6/17owners [1] 11/22Pp.m [2] 1/9 18/7paid [2] 12/16 12/21Palm [3] 1/8 1/25 10/1pardon [1] 17/23part [1] 4/11particularly [1] 9/24parties [1] 16/6pay [5] 7/20 15/1916/17 17/8 17/17payment [2] 12/1317/19payments [1] 12/20penalized [3] 6/226/23 6/25people [18] 5/25 6/146/17 6/20 7/3 7/9 7/107/14 7/20 8/3 8/6 9/2210/10 10/10 10/15 12/914/14 14/16percent [3] 6/24 6/258/18Perczek [1] 2/12period [4] 5/24 9/1311/4 16/19person [3] 8/19 9/2114/25personal [2] 3/20 9/17petition [1] 17/23placed [1] 16/19Plaintiff [1] 1/5playground [1] 10/8please [1] 2/5pled [1] 3/6plus [1] 9/1point [3] 12/13 13/1713/24position [1] 3/7possession [1] 5/5practice [1] 10/22preschool [1] 10/3present [1] 2/22presentation [1] 13/7presentence [3] 2/1513/5 16/6principals [1] 11/21prior [2] 12/22 13/23probably [1] 10/14probation [15] 7/219/12 9/14 9/14 9/1511/3 11/5 16/13 16/1916/22 16/25 16/25 17/117/5 17/7proceed [2] 2/20 3/1proceeded [1] 16/4proceedings [3] 1/1118/7 18/13process [1] 12/21production [1] 13/23Professional [1] 18/11program [7] 6/5 6/86/19 7/13 7/19 8/18/13programs [8] 5/19 5/216/21 7/4 7/16 7/25 8/513/13pronounced [1] 17/13prosecuted [5] 3/113/11 7/1 9/2 14/12prosecution [4] 6/227/8 8/16 13/15prosecutors [1] 10/23provide [1] 16/13punishment [1] 16/14purchases [1] 9/10Pursuant [1] 16/9put [5] 4/18 6/8 17/417/5 17/5Qqualified [2] 13/2213/24question [3] 4/9 5/95/24questions [1] 11/6Rrandomness [1] 13/15range [1] 16/11rate [1] 6/23read [1] 2/23really [5] 8/4 8/5 8/89/10 15/14Realtime [1] 18/12reason [1] 6/14reasonable [2] 14/1614/25reasonably [1] 12/10receive [1] 7/8received [4] 2/14 6/217/15 7/16recommended [2] 5/159/15record [2] 11/20 18/13rectify [1] 5/11Registered [1] 18/11regular [1] 5/22regularly [1] 11/13rehabilitation [2] 4/49/25reintegrate [1] 8/5remarks [1] 2/25removed [1] 17/25report [5] 2/15 6/1813/6 14/17 16/6reported [1] 6/14Reporter [4] 1/23 1/242118/11 18/12reporting [1] 5/10requires [1] 17/4responsibility [2] 3/53/14retained [1] 5/17Revenue [10] 5/19 5/256/3 6/9 6/13 7/11 7/227/24 8/2 8/14reviewed [1] 2/15revocable [2] 11/2512/1revoking [1] 16/25right [10] 2/10 2/203/2 11/21 11/22 12/2314/25 15/4 17/15 18/4Room [1] 1/18ROY [2] 1/20 2/11RPR [2] 1/23 18/17rules [3] 6/2 15/2316/3run [1] 16/21running [2] 9/4 13/13RYSKAMP [2] 1/2 1/12Ssaw [1] 10/20says [1] 13/4scope [1] 14/13Scott [1] 2/9seated [1] 2/2second [2] 7/14 7/15seconds [1] 17/1see [2] 3/21 10/10seek [1] 13/18seen [1] 10/15SENIOR [3] 1/13 2/63/23sent [1] 2/22sentence [6] 8/8 11/416/13 17/11 17/1317/15sentenced [2] 9/129/13sentencing [6] 1/112/22 3/1 3/8 3/16 7/18seriously [1] 10/17service [12] 5/19 5/256/3 6/9 6/13 7/11 7/227/24 8/2 8/14 9/1312/18set [2] 11/10 16/8settle [1] 15/18seven [2] 6/7 6/18severely [1] 10/11sham [1] 9/8short [1] 2/25shown [1] 3/13shows [1] 8/11Shulman [1] 8/2sick [1] 4/5significant [1] 4/17similar [1] 3/12sir [7] 2/16 2/19 11/712/11 15/13 16/2417/21situation [3] 9/2 9/1015/14skim [1] 9/4skimming [1] 14/14Soon [1] 8/12sort [2] 10/16 10/25

Ssotto [1] 15/8soup [2] 4/3 9/22South [1] 1/20SOUTHERN [1] 1/1special [2] 2/8 17/9spent [5] 4/2 9/199/21 10/12 12/7spiteful [1] 18/1SREBNICK [1] 1/19stairs [1] 10/7Starting [1] 14/9state [1] 2/5statement [2] 8/1712/18statements [2] 3/2216/6STATES [16] 1/1 1/42/3 2/8 4/12 5/15 7/128/4 8/6 8/24 9/5 9/69/7 16/8 16/9 17/9statutory [1] 16/7stay [1] 17/6stores [1] 4/3Street [3] 1/18 1/2414/10STUMPF [1] 1/19subjected [1] 3/8suffer [2] 7/3 10/3sufficient [1] 5/18suggest [1] 15/17Suite [2] 1/21 1/24sums [2] 10/16 10/25sure [1] 8/18Switzerland [3] 11/814/22 14/23sworn [2] 8/17 8/17syndrome [1] 10/4system [2] 8/4 8/6Ttake [1] 10/7taken [1] 7/9tax [11] 1/17 2/7 4/145/15 5/17 7/18 7/198/4 8/6 8/9 15/1taxes [3] 3/19 7/2012/17taxpayer [1] 4/13taxpayers [2] 7/12 9/1tell [2] 14/21 17/23tells [1] 11/1tens [1] 14/22term [3] 16/14 16/2016/20terminated [1] 17/1terms [2] 8/7 16/21Thank [5] 3/4 12/2517/3 18/2 18/6theirs [1] 9/3thing [2] 11/25 13/10things [4] 3/16 9/910/6 10/14think [19] 4/13 8/78/11 8/17 9/14 10/1310/16 10/25 12/9 12/914/6 14/6 14/16 14/1615/9 15/20 15/22 16/318/1thinking [1] 8/7thinks [1] 17/24Thomas [1] 2/8thought [2] 12/5 12/8three [5] 6/2 6/116/20 7/14 11/12thrift [1] 4/3time [12] 3/3 5/205/24 6/1 7/6 8/15 9/2210/20 12/8 12/24 14/2014/21times [3] 7/14 8/2214/10Title [2] 16/8 16/9today [3] 3/8 12/2218/3told [1] 13/17total [1] 17/10totally [2] 13/1214/13tragic [1] 15/14training [1] 3/19transcript [2] 1/1118/13traveled [1] 12/2treated [2] 6/16 6/22treats [1] 10/17tried [2] 5/11 6/6trip [1] 12/5trying [3] 10/6 10/814/14turn [1] 15/2turned [1] 13/21two [1] 9/17type [1] 11/11UU.S [1] 1/13UBS [3] 5/24 6/14 14/8unable [1] 17/17undergoing [1] 12/21understand [3] 15/1116/22 17/20unfortunate [1] 15/15unfortunately [2] 5/2312/11UNITED [16] 1/1 1/42/3 2/8 4/12 5/15 7/128/3 8/6 8/24 9/5 9/69/7 16/8 16/9 17/8universities [1] 11/12unnecessarily [1]16/15unsophisticated [1]3/18urge [1] 17/22use [1] 9/3Vvariance [2] 13/616/10versed [1] 3/24versus [1] 2/4violate [1] 12/7violation [1] 6/24virtually [1] 3/10visiting [1] 9/23voce [1] 15/8voluntary [14] 5/125/18 5/21 5/22 6/1 6/46/6 6/7 6/11 6/18 6/217/5 7/7 7/19volunteer [2] 4/2 9/20Wwait [1] 12/17waited [1] 5/23waiting [1] 10/24Wall [1] 14/10want [7] 3/17 10/1010/10 10/20 10/23 15/416/4wanted [3] 5/12 10/2214/4warned [1] 7/12warning [1] 7/10warranted [1] 16/11Washington [1] 1/18We've [1] 2/22wealthy [1] 14/19weeks [1] 6/2well [8] 2/13 3/2410/20 12/16 13/5 14/615/14 18/3went [2] 6/19 6/20were [22] 3/11 4/94/12 4/14 5/9 5/205/21 6/12 6/22 6/237/2 7/14 9/8 9/11 9/1311/22 12/6 12/20 14/914/14 15/22 17/1West [2] 1/8 1/25wish [1] 15/6witnesses [1] 2/21woman [3] 3/18 9/2114/5woman's [1] 17/24work [5] 4/1 4/2 9/2010/8 10/9worked [6] 4/2 8/209/25 10/1 10/2 10/5working [4] 4/4 4/49/20 9/23works [1] 9/19worried [1] 10/22worthy [1] 9/24wrote [1] 3/16Yyear [5] 4/6 4/24 5/1216/20 16/20years [5] 3/21 10/210/2 10/12 10/13York [1] 14/1022