Fraud Investigation Targeting CPA’s

Recently, unsolicited e-mails titled “[BULK] Termination of your CPA license” have been sent to numerous IC3 e-mail accounts. One example of the many e-mail addresses used was support@aicpa.org. The IC3 has also received complaints reporting this spam campaign.

The e-mails were purportedly from The American Institute of Certified Public Accountants concerning a complaint filed against the recipient for filing fraudulent tax refunds for their clients. A link was provided for the recipient to view the complaint. Recipients were advised to provide feedback within a specific period of time and threatened with possible termination of their accountant licenses if they failed to do so.

http://liarcatchers.com/fraud_investigation.html

Analysis conducted by an IC3 Information Technology Specialist found the e-mails were pushing out a Blackhole exploit kit containing a Trojan redirector. It was also determined that the IP addresses used in this campaign have been involved in large volumes of DDoS activity from the same botnet and appear to have originated from Brazil.

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Fraud Investigation Investments

The IC3 continues to receive complaints involving subjects who have obtained the names and social security numbers of individuals for illegal purposes. Subjects use the information to defraud the U.S. government by electronically submitting a fraudulent tax return for a hefty refund. The prevalence of such complaints mirrors the recent surge in tax fraud cases involving identity theft.

Investment fraud is another scheme with an Internal Revenue Service (IRS) nexus, on which the IC3 has received complaints. Subjects are incorporating the use of bogus IRS documents to perpetrate this scheme. One example of how subjects are using bogus IRS documents to commit investment fraud and steal victims’ identities is by the subjects posing as a tax consulting firm. The subjects engage potential victims via telephone and attempt to convince them to sell their underperforming shares in a company. The potential victim is advised to sell their corporate shares, applicable taxes must be paid. Some of the victims were also advised they had to buy other certain shares with their profit. Documents such as share certificates and invoices for federal and state taxes were exchanged via e-mail. After the funds were wired, the subjects became unresponsive to the victim’s inquiries. An open source search also revealed multiple complaints concerning this scheme. It is unknown at this time how the subjects obtained knowledge that the victims actually owned underperforming stocks.

The loss amounts tend to be much higher with investment fraud complaints than in regular identity theft complaints.

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Drug Dog Sweep Lowville

LOWVILLE — Police took drugs and paraphernalia from a South State Street apartment during a Friday morning raid.

Two probationers were removed from one of the apartments in a two-apartment building at 7523 S. State St. by the Lewis County Probation Department, and police found some marijuana, smoking devices and other paraphernalia, according to village police Chief Eric C. Fredenburg. Testing will need to be done to determine the presence of harder drugs, with charges to be determined based upon what evidence turns up, he said.

http://liarcatchers.com/drugdogsweeps.html

A drug-sniffing dog and handler Trevor Tormey from the town of Webb Police Department was called to the scene, and Lewis County Sheriff’s Department Senior Investigator Dale W. Roberts was also assisting.

Town Dog Control Officer Heath L. Ash was called in to remove a dog from the apartment.

Neighbors indicated there was plenty of activity at the building and suggested the neighborhood should be quieter following Friday’s raid.

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Missing Person Allison Baden Clay

Police are seeking public assistance to help locate missing 43-year-old woman, Allison Baden-Clay.

Ms Baden-Clay was last seen at a residence on Brookfield Road at Brookfield around 10pm last night.

http://liarcatchers.com/missing_persons_investigations.html

She is described being Caucasian, has blonde hair and is around 165cm tall with an average build. She was last seen wearing grey track suit pants and a grey/black top with white running shoes.

Police are urging anyone who may have seen Ms Baden-Clay last night or today to contact Crime Stoppers.

Anyone with information which could assist police with their investigations should contact Crime Stoppers anonymously via 1800 333 000 or crimestoppers.com.au 24hrs a day.

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Cyber Investigations Online “Farmers Market” for Narcotics

US authorities announced the bust of an online narcotics “Farmers Market” where people around the globe could buy LSD, ecstasy and other illicit substances.

Fifteen people were arrested as the result of a two-year-long investigation code-named “Project Adam Bomb” and involved law enforcement in Scotland, Columbia, the Netherlands and the United States, the US Justice Department said in a statement.

http://liarcatchers.com/cyber_investigations.html

“The drug trafficking organization targeted in Operation Adam Bomb was distributing dangerous and addictive drugs to every corner of the world, and trying to hide their activities through the use of advanced anonymizing online technology,” said Drug Enforcement Administration (DEA) acting special agent in charge Briane Grey.

Eight men named in a criminal indictment were suspected of operating a “Farmers Market” online storefront that allowed suppliers to advertise narcotics and consummate deals with shoppers.

Six of the alleged “conspirators” lived in the United States, with a seventh being a US citizen living in Argentina.

Marc Willems, 42, was described as the “lead defendant” in the case and was taken into custody on Monday at his home in the Netherlands, officials said.

The eight men face drug trafficking and money laundering charges “stemming from their creation and operation of a secret online narcotics marketplace” that brokered sales of the substances in 24 countries, according to the Justice Department.

In addition to the eight men named in the indictment, authorities arrested seven others — two more in the Netherlands, and five in the United States — involved in the case.

Officials said the virtual marketplace provided order forms, online forums, customer service, delivery guarantees, even mainstream payment tools including PayPal and Western Union.

Market operators purportedly charged commissions based on values of orders.

Approximately $1.04 million worth of drug sales were processed at the online market between January 2007 and October of 2009, according to investigators.

The online drug market was said to have thousands of registered users, and investigators identified customers in every US state as well as in 34 other countries.

The drug menu at the market reportedly included mescaline, LDS, ecstasy, and high-end marijuana.

Farmers Market, which was named “Adamflowers” when the operation launched, operated on a TOR network of encrypted Internet connections and relays crafted prevent websites and digital communications from being traced.

“Illegal narcotics trafficking now reaches every corner of our world, including our home computers,” said US attorney for the Central District of California Andre Birotte, whose office is handling prosecution of the case.

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Wrongful Death Jeffrey Boyd

DETROIT (WJBK) — The City of Detroit is in the middle of a growing crisis. Residents say that the murder rate is out of control. A 52-year-old man is one of the recent victims.

The recent string of shootings and murders is hard for anyone to swallow, but for the people we spoke with on Thursday, they say it’s a daily reality.

“I’ve lost too many friends to this bull, so just hoping I ain’t the next,” said Tony Taylor.

http://liarcatchers.com/wrongful_death.html

He is just 21 years old, and while many his age are hoping to graduate from college, he’s hoping he won’t get shot and he’s not alone.

“Just feel lost right now because it’s like I don’t know why it happened, I don’t know who did it, but it’s just real close,” said Andre.

Detroit police discovered the body of 52-year-old Jeffrey Boyd on Wednesday. He had been murdered and left in a van in his garage. He had been dead for weeks giving the criminals ample time to ransack the home he loved, taking almost everything, even the refrigerator.

Neighbors say they didn’t notice because the criminals entered and exited from the back of the house.

28-year-old Andre said Boyd was like an uncle to him.

“He was a good man. He did a lot for the community,” he remarked. “He didn’t deserve what was taken from him, his life, he didn’t deserve that.”

Five people were killed in Detroit in a span of 24 hours Tuesday. That number includes a teen who was allegedly shot while trying to rob someone, and sources say a number of the recent shootings and murders appear to be connected to drug activity.

Police say they are actively investigating each crime and have possible suspects, but regardless of the reasons behind the shootings, the stream of violence is taking its toll.

“I’ve lost a lot of people close to me,” Taylor said. “At least a good five over the last five years. At least five, six over the last five years.”

“I hear gunfire every night. I don’t know where it’s coming from. I guess if you can see it, it’s too close,” one man told us.

Sadly, dying by a bullet is a frightening reality that Tony and Andre have learned to live with, but they’re hoping their neighbor’s murder does not go unnoticed or unsolved.

We requested an interview with Detroit police, but no one was made available.

Meanwhile, if you have any information about these crimes, speak up.

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Electronic Surveillance Catches Peeping Tom

BOULDER, Colo. (CBS4)- Police in Boulder hope surveillance photos of a peeping tom suspect will help them catch the criminal.

The man is wanted for peeping into homes in the 800 block of Marine Street in Boulder over the past several months. Police believe the same man may also be responsible for similar incidents in the 1000 block of 11th Street.

The victims who reported the peeping tom have been both men and women.

http://liarcatchers.com/electronic_surveillance.html

Police believe the suspect may have collected traces of bright yellow tracking powder on his shoes in one of the incidents.

The peeping tom is described as a white man, about 6-feet-tall, wearing a gray or dark colored sweatshirt or hoodie.

Police are asking for help identifying the suspect. Anyone who recognizes him or who has information on the peeping tom cases is asked to contact Detective Chuck Heidel at 303-441-3339.

Those who have information but wish to remain anonymous may contact the Northern Colorado Crime Stoppers at 1-800-222-TIPS (8477) or 1-800-444-3776. Tips can also be submitted through the Crime Stoppers website at www.crimeshurt.com. Those submitting tips through Crime Stoppers that lead to the arrest and filing of charges on a suspect(s) may be eligible for a cash reward of up to $1,000 from Crime Stoppers.

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Missing Person Police Looking for Remains of Etan Patz

A team of investigators was tearing up an empty SoHo basement Thursday morning in a hunt for the remains of long-missing 6-year-old Etan Patz.

The joint FBI/NYPD team, which began searching around 8:30 a.m., was reinvestigating the cold case that has captivated the nation for the last 33 years, said NYPD spokesman Paul Browne.

http://liarcatchers.com/missing_persons_investigations.html

“Information that was known at the time is being re-examined,” Browne said. “It does involve a suspect. They’re looking to see if they find any remains.”

The intensive, inch-by-inch search of the 13-foot-by-62-foot basement at 127B Prince St. could last up to five days.

The building was along the path where the blond-haired boy disappeared on May 25, 1979, while walking the two blocks from his nearby home to catch a bus to school.

There was a connection between the building and boy, Browne said, but he refused to elaborate.

But sources indicated the link was Othnie l. Miller, a local handyman who gave Etan $1 in “pay” for helping him the night before the disappearance.

Miller was interviewed by police but never named as a suspect, with the NYPD opting not to dig up his basement after the Patzes said he was a family friend, one source said.

Investigators are reexamining a key issue: whether Miller performed a sudden renovation of his basement shop shortly after Patz disappeared.

A search warrant from the Manhattan district attorney’s office indicated the investigators were looking for remains, clothing or personal effects from the child.

Sources said the decision to get a warrant came after an FBI cadaver-sniffing dog brought up from Quantico, Va., picked up the scent of human remains in the basement.

The subterranean sniffing session occurred in SoHo about two weeks ago, the sources said.

If the dig finds anything, it would mean the child’s remains never left his neighborhood as a national manhunt proceeded in vain.

“We hope we will be able to bring closure to the investigation and family,” said FBI spokesman Tim Flannelly.

“We are committed to this case, and despite the fact that a disappearance occurred in 1979, we are here today doing the best we can.”

A woman who answered the bell at the Patz family home said they were not speaking to the press.

Browne, while declining to provide details, said the family was notified about the latest twist.

“It’s going to involve taking down walls,” Browne said. “They’re also going to dig up the basement.”

According to Browne, the building was previously examined but never excavated. After breaking up the concrete floor, crime scene investigators will sift through the dirt below in a hunt for remains

Once the original brick walls are exposed, the search team will use luminol in a search for any blood spatter.

The Manhattan district attorney’s office declined to comment, but prosecutor Cyrus Vance reopened the case two years ago.

No one was ever arrested or convicted in the disappearance, which created a coast to coast outcry. Authorities identified a suspect, Jose Ramos, who remains jailed for molesting two boys in Pennsylvania.

Ramos, who dated Etan’s babysitter, has acknowledged trying to molest the boy that morning — but denied killing him. He is up for release this coming November.

NYPD detectives brought a cadaver-sniffing dog to the basement of Ramos’ E. Fourth St. tenement in August 2000 and dismantled the furnace in a fruitless effort to find the boy’s body.

Ramos became a suspect about a decade after the disappearance.

Patz was snatched off the street as he walked alone to school for the first time. His devastated parents, Stanley and Julia Patz, had their son declared legally dead in 2001.

The couple has continued to fight for a legal resolution to their son’s death.

In 2005, the couple received a $2 million award in their lawsuit against the imprisoned Ramos.

“He was as nice a little boy as there could ever be,” his father testified during their proceedings.

The blue-eyed boy’s disappearance brought national attention to the issue of missing kids, with May 25 declared “National Missing Children’s Day.”

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Identity Theft Christopher Higa

Brotherly love has apparently turned sour between two siblings after police said one of them fraudulently obtained credit cards, established a bank account and bought a new car under the other’s identity.

Glendale police were alerted to the alleged identity theft two weeks ago when an Allen Gwyn Chevrolet employee advised Christopher Higa, 24, to return a new 2012 Chevy Malibu that he purchased using the identity of his 21-year-old brother, Nicholas Higa, according to Glendale police reports.

http://liarcatchers.com/identity_theft_investigation.html

Employees at the Brand Boulevard dealership spotted the bogus purchase when they ran a credit report on Nicholas Higa and discovered a fraud alert warning. Christopher Higa also allegedly issued $2,800 in bounced checks in his brother’s name at the dealership. Detectives said he established a Bank of America account in his brother’s name, the Glendale News-Press reported.

Christopher Higa told officers that he wasn’t getting along with his family and hadn’t spoken with them in a year after they allegedly shunned him for being gay, according to police reports.

Christopher Higa told police he used his brother’s identity at Toyota of Glendale to purchase a 2011 Chevy Malibu, which he returned after discovering he could get a better deal on a newer model at the Chevrolet dealership, according to police. He allegedly told Toyota employees that he was unable to make payments because he was unemployed, so they took the car back.

Glendale Police Det. Robert Zaun described it as a “carefully constructed fraud by Christopher Higa, who obviously has no morals or conscience.”

He is charged with six felony counts of identity theft, second-degree commercial burglary, grand theft auto, issuing multiple checks with insufficient funds, and grand theft of personal property for pilfering $950 from Mad Dog Bail Bonds, according to a Los Angeles County Superior Court complaint.

He remains in custody in lieu of $155,000 bail.

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Fraud Investigation 4 Arrested in Laurel County

Attorney General Jack Conway announced Thursday the arrest of four people following an investigation by the new Cooperative Disability Investigations (CDI) Unit. The unit was created in September 2011 through a joint partnership between the Attorney General’s Office, Social Security Administration (SSA) and the Cabinet for Health and Family Services to combat and detect fraud in federal disability benefit programs.

http://liarcatchers.com/fraud_investigation.html

On April 13, 2012 investigators from the Attorney General’s office and SSA’s Office of Inspector General arrested 44-year-old Barbara Sands, 47-year-old Versie Partain, and their two daughters, 24-year-old Amy Partain and 21-year-old Melinda Partain on one count each of possession of a forged instrument, identity theft and theft of a U.S. Treasury check over $500.

The defendants, all of London, Ky., were arrested following the execution of a search warrant on April 12 at their Laurel County residence. All four entered not guilty pleas at their arraignment in Laurel District Court earlier this week.

The charges are the result of an investigation that began on January 12, 2012 based on information provided by the Corbin, Ky. SSA office. SSA reported suspected fraud during a continuing disability review of Barbara Sands. During the course of the investigation, Eric Partain, son of Sands and Versie Partain, died on March 29, 2012. On March 30, 2012, Sands, Amy Partain and Melinda Partain allegedly forged and cashed a Supplemental Security Income check issued to Eric Partain, which he was not entitled to receive after his death.

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