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Homosassa, FL 34446

575-915-8963

Serving clients on the Nature Coast


from Citrus County to Tampa area


also Sumter & Lake Counties


Contact Us


Web Design Orange County

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We do NOT follow, surveil or take photos of any person. We are not Licensed Private Investigators, Private Security or Repossession Services as defined in the Fl statutes Chapter 493.


We do "forensic accounting." By applying specialized methods to your records, we follow the money trail, obtain the evidence, and provide any report(s) or recommend witnesses needed to defend you against allegations, or support you in taking legal against third parties, discipline employees,  or to recover stolen assets.

Former I.R.S. Special Agent


Trained at the Federal Law Enforcement Center

Glynco, GA

Member - Association Of Certified Fraud Specialists

"The FBI"

Lewis Erskine

Special Agent

U.S. Treasury Dept

"Untouchable"

Elliot Ness

Special Agent

The REAL DEAL


Al “Chance” Cella


Former New York City IRS Special Agent, International Tax Specialist and

Special Enforcement Forensic Accountant

Looking to recover assets taken by a greedy spouse in contemplation of DIVORCE?


Been accused of a Tax Crime by the I.R.S.

or other governmental authority?


Read on!

You are not alone

Litigation requires an Expert Witness to  prove your case

Subscribe to our e-mail News updates here to help prtotect yourself from the latest Scams!

IRS Criminal Investigation Releases Fiscal Year 2016 Annual Report

 

IR-2017-47, Feb. 27, 2017

 

WASHINGTON — The Internal Revenue Service today announced the release of its IRS Criminal Investigation (CI) annual report, reflecting the significant accomplishments and criminal enforcement actions taken in fiscal year 2016.

 

IRS CI initiated 3,395 cases in FY 2016 that focused on tax-related identity theft, money laundering, public corruption, cybercrime and terrorist financing.

 

“The IRS continues to work to ensure that everyone is playing by the same rules and paying their fair share,” said IRS Commissioner John Koskinen. “The IRS is committed to fairly administering and enforcing the tax code, and our criminal investigators play a critical role in that effort.”

 

The CI report is released each year for the purpose of highlighting the agency’s successes while providing a historical snapshot of the make-up and priorities of the organization. The very first Chief of IRS CI, Elmer Lincoln Irey, served from 1919 to 1946 and envisioned releasing such a document each year to showcase the agency’s investigative work.



CI is the only federal law enforcement agency with jurisdiction over federal tax crimes. This year, CI again boasted a conviction rate rivaling all of federal law enforcement at 92.1percent. That conviction rate speaks to the thoroughness of the investigations. CI is routinely called upon by prosecutors across the country to lead financial investigations on a wide variety of financial crimes including international tax evasion, identity theft, terrorist financing and transnational organized crime.

 

CI investigates potential criminal violations of the Internal Revenue Code and related financial crimes in a manner to foster confidence in the tax system and compliance with the law. The 50-page report summarizes a wide variety of IRS CI activity throughout the fiscal year and includes case examples on a range of tax crimes, money laundering, public corruption, terrorist financing and narcotics trafficking financial crimes.

 

“After consulting with our expert and having her review all the documentation, our expert drafted a lengthy, 15-page expert report with color photos comparing the signature to other exemplar signatures we knew were signed by the casino customer. It was very convincing and professionally prepared.” – Jim Hunt – Tenaglia & Hunt, PA

“I conducted direct exam of our “blowout preventer” expert, including a half day tutorial using cutting-edge 3D animations explaining how a blowout prevent works, how this one didn’t, and why it failed…the expert testimony, including the blowout preventer expert and animations, were extremely powerful and had juror’s attentions entirely.” – Dane Ball – Smyser Kaplan & Veselka, LLP

One of the main issues in the case was whether dissolving the corporation would diminish the value of its assets.  We used experts to demonstrate that the dissolution of the corporation and the appointment of the winding-up agents would dramatically enhance the value of the corporation’s assets.” – Joel A. Goldman – Clark & Trevithick

Special Agents from TV land always won the day


He was the  I.R.S. Manhattan District's Special Enforcement Project Coordinator


He was the Investigator who broke up the Offshore Double Trust scheme of the 1990s that was estimated to have drained the Treasury of $40+ million...


....most of which was recovered through his efforts!

Reality Check in Real Time

What you need

Forensic Accounting and analysis of Books & Records & Bank Accounts to find where the money went


Trial Assistance and Expert Testimony as part of your legal team along with your Attorney



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Dissipation is NOT the same as

  CONSTIP******


Divorce is a time of great distrust between spouses. Such distrust is most likely at the root of the many possible reasons for the divorce. If money seems to be disappearing, either during the marriage or since the initiation of the divorce, it is possible that there is spending that qualifies as dissipation.


What Is Dissipation?


Simply put, dissipation is the spending of marital funds, or use of any marital asset, for some purpose that does not benefit the marriage. Dissipation is money that is leaving the marital estate, thereby reducing what remains to be divided in the settlement of the marital estate. Examples may include gambling, alcohol, illegal drugs, or expenditures of any kind related to a "sweetheart" and unusual or excessive purchases by one spouse.


Dissipation is one of those things that the offended spouse knows is happening, but providing evidence of same could become a challenge. Extensive forensic analysis of household finances may be required to identify specific instances of dissipated funds by dates, use, and dollar amounts of such expenditures. The more efforts that have been made by the aberrant spouse to hide the dissipation, the more forensic work will be required. Sometimes this literally becomes a “shell game” of moving money among different accounts, to make the use of funds seem authentic to the marriage, before they are finally redirected and dissipated.


Steps to Identifying Dissipation


Overall, our forensic process will examine all sources and timing of funds flowing into the marriage, all movement of funds among various accounts held by the parties, and all ultimate uses and timing of funds for expenditures.


Even when an expenditure seems to be marital, it is possible that a “mirror” expenditure was dissipation. For instance, payment to a florist on Valentine’s Day. Fortunately, or unfortunately, the client can estimate that her bouquet of daisies did not match the charge that included red roses for the paramour as well. A somewhat more astute spouse might order exact duplicates of red roses, lingerie, jewelry, etc., and claim accidental double billing, but all that can be verified as well.


Recovering Assets as the

Offended Spouse


Demonstrating and proving dissipation might be a bit difficult, but when you understand the potential impact it can make on the overall division of the remaining martial estate, it can be well worth the effort. Properly applied, forensic documentation of dissipation can literally result in assets to the injured spouse equal to the dissipation, before the remaining marital estate is further divided.


Additionally, depending on extent, some offending spouses have been fined and criminally charged!

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