Understanding Business Or Personal Embezzlement

Every year countless individuals and companies find themselves in a quandary that is the direct result of embezzlement. The truth is, any company or person that deals with large sums of money on a day-to-day basis does in fact run the risk of such money being stolen or having it improperly used. If you are a business owner this can result in a loss of revenue for your company and could end up tarnishing your reputation.

The moment you discover that such a theft has taken place, you must immediately contact a professional lawyer in order to ensure that you are capable of getting back that which was stolen from you. If you neglect to do this, you are simply opening the doors for future thefts to take place.

What Exactly Is Embezzlement?

Embezzlement is easy to understand. In short, embezzlement occurs when an individual who has access to funds or property that is not their own, steals from the funds and attempts to pass off the remaining revenue as the only revenue there was from the onset. A person who is involved in embezzlement generally does it over a prolonged period of time. They steal small amounts of money so that it is not noticed by the company or individual that this money or property actually belongs to.

Regardless of the nature or specifics of such an event this is a crime that is punishable under the law.

What To Do If I Discover Embezzlement?

If at any time you believe that money is being laundered from your company or you notice discrepancies in accounting, you must report these findings to a superior. If you believe that your superior is involved in the laundering then you will of course want to take the matter to a person who oversees your immediate superior.

You can also contact a lawyer or the authorities in order to ensure that the matter is taken care of quickly and effectively according to the law. You cannot sit idly by and let a person get away with this type of crime. Even if you are unsure whether or not a crime has taken place, it is better to make your case upfront so that your conscience is free and so that you can’t be held accountable for knowing that a crime did in fact exist.

If you have been accused of embezzlement you will want to immediately seek out and obtain the services of a professional lawyer who specializes in this type of crime. It is very important that you have an expert on your side so that you can be certain that your life and well-being are protected effectively and professionally.

The worst thing you can do is nothing.

Laws Protecting Elder Financial Fraud Must Come With Stiff Penalties To Do Any Good

Everybody is worried about cyber attacks, identity theft, and hackers when it comes to their personal finances. Many senior citizens are so afraid that they will not do online banking, and they don’t even want to file their tax returns over the Internet. The IRS prefers online filing because they would rather have everything in a digital format, who can blame them, it cuts down on their administration costs, and it keeps everything very simple. That is of course until something goes wrong, something like identity theft and financial fraud.

Don’t think it can’t happen, it happens all the time. For instance, there was an interesting article in the Boston Business Journal on January 14, 2013 titled; “Citizens Bank teller could do 30 years for embezzling from elderly victims,” where a teller reportedly stole some $375,000 from three elderly bank customers. What is so unfortunate is that this is far too common a problem. What usually occurs is there is basically an inside job. The teller collects the information from the senior citizen when they make a deposit; their signature, bank account number, and all their information. They may even know how often they make deposits and withdrawals. They also know how much money is in the account.

Next, the bank teller slips this information to a friend who then carries out the fraud or identity theft by coming into the bank, cashing a large check, or creating a fake check or using information from the senior citizen’s online banking or ATM pin code. It often happens that seniors may not even know they’ve been ripped off for many months. This makes it even harder to catch the thieves because by the time the bank finds out or someone doing the accounting or tax return for the senior citizen notices something is missing, it is months after the fact.

By then the thieves are long gone, along with all of the elderly person’s money. Luckily, we have stiff penalties for those who would rip-off senior citizens, and that’s a good thing. Of course, this is only one way that seniors are ripped off every day, many of the other ways involve much more elaborate schemes, and some of those take years for anyone to ever catch. If you know of someone who may have been ripped off, someone who is a senior citizen, there are all sorts of local, regional, and federal authorities you can contact. It’s up to all of us to look out for our senior citizens.

Dealing With the Difficult Recording Clerk at the County Level

When a County Clerk, Recorder of Deeds, “Refuses to Record”

Most legal remedies for misconduct or crimes committed by government officials must be formally presented and officially “sanctioned” by the courts. Inevitably, the cost of litigation and the courts inherent reluctance to favor private citizens who sue the government teach us that we “can’t sue city hall” – even if the folks who work there are crooks.

Shielded by the official and practical immunities inherent in our legal system, government officials are encouraged to believe they are “above the law”, beyond the reach of common people, and free to abuse their powers. No longer accountable in court, the frequency of official misconduct, oppression, and injustice is rising but normally unpunished.

Commercial liens seem to have extraordinary power for attacking government officials who break the Law. The key to the liens’ power is found in the fact that these liens are applied non-judicially – without the knowledge, approval, or interference of a judge. Because the judges aren’t involved, they can’t stop you from filing your liens, and therefore, they can ‘t shield the government.

Instead, to file a commercial lien, you prepare the necessary documents and simply file them (along with a modest filing fee) with the local county clerk, recorder of deeds, etc. or whatever county agency is responsible for filing public documents.

But problems are beginning to develop. Since the legal system can’t stop these liens with high legal fees and biased judges, the county clerks are beginning to restrict the filing of liens. I.e., you prepare your lien, round up your $50 filing fee. and present yourself, your money, and your lien to the county clerk and he refuses to accept the lien. The lien can ‘t work if it ‘s not filed, so a recalcitrant clerk can stop your lien cold. Although the clerk’s refusal to file the lien documents is almost certainly unlawful, I’ve heard reports that “refusals to file” are increasingly common in California, Ohio. and other states.

The following is one man’s recommendations for dealing with county clerks who refuse to file your liens (or other documents). This procedure is primarily based on the Uniform Commercial Code. Because several of the steps require you to wait patiently (30 days or more) for the government’s response, the total process may take six months or more to complete.

These lengthy delays are difficult for those of us who are used to a diet of instant TV, microwave food, and fast gratification, to accept. Which is to say, here ‘s another obstacle – time – our legal system uses to prevent the People from compelling government officials to obey the Law.

So be it.

But what does it take to overcome this obstacle? Just patience, persistence and determination. The first one, two, or even three individuals who fight to compel the clerks to properly record their liens may have to struggle for most of a year. However, once the clerks begin to see their personal liability, they’ll return to obeying the law and recording the liens. It may take time, but it is clearly time that must be spent by a handful of people to open the doors for the rest of the public.

In general, it looks as if the liens can be used to compel the judges and public officials to obey the law, and The Uniform Commercial Code can be used to compel the clerks to obey the law. Point: where there’s a will, there ‘s a legal remedy.

Advice: Learn to work with others. Your witnesses are your friends, advisors, and legal “safety net” Unless you have absolutely no choice, don’t try to “lien on” government officials all by yourself. Bring at least two witnesses along to every face-to-face meeting with the clerk, Recorder of Deeds, Sheriff etc.. After the meeting, have your witnesses prepare sworn affidavits of whatever they saw and heard the clerk, official, sheriff say, do, etc. If the clerk refuses to file your lien and you have no witnesses, it’s really just your word against his or hers. And if the clerk refuses to provide a written explanation for his refusal, it’s still your word against his.

However, if you bring witnesses, the officials will be more intimidated and less likely to refuse your lawful Demands in the first place. It may take a little persuasion, but if the clerks begin to suspect they are being “trapped” into a potentially litigious situation, they’ll be more likely to cooperate and file your lien or call their boss (and thereby generate more witnesses, and more public controversy). If the clerks, officials, etc. still refuse to do their sworn duty, your witnesses and their affidavits will provide a solid foundation for pursuing stronger legal remedies.

Finally, as is always the case with instructions, forms, etc., bear in mind that the following recommendations were not provided by a licensed lawyer, or “sanctified” by some judge. What follows is only a study guide intended to outline one man’s notion on how to compel government officials to do their sworn or lawful duty. Before you apply any or all of these recommendations, you must do the necessary research to confirm the strategy is valid and can be lawfully applied to your local county clerk, recorder of deeds, Sheriff etc. – Editor

When a county clerk, recorder of deeds, etc. “refuses to record”:

1. Get a written explanation, reason or “excuse” from clerk who refuses to record your document. This is the First link in your “chain of evidence”.

2. As per your state Uniform Commercial Code section 3-505/501, send a “Notice and Demand For Exhibition Or Presentment Without Dishonor” by certified mail to the office (county clerk, recorder of deeds, etc.) that refused to accept your lien. In that “Notice and Demand”, demand that they produce for your inspection:

a) The Statute or Law passed by the Legislature which authorizes them to condemn the “Public” records for their personal and private use;

b) Their personal Bar/ Lawyer I.D. Number issued by the State Bar or State Supreme Court which authorizes them to make “Legal Determinations”; and,

c) The Statute of Law passed by the Legislature which authorizes them to edit and/or censor documents prior to recording.

Give them reasonable time (30 days) to comply with your DEMAND to prove written authority, and then put them ON NOTICE that the “Law of Principal and Agent” specifies that “The Agent is personally liable for acts not authorized by the Principal.” As such, unless there are laws granting the clerk the power to refuse to record certain documents, the clerk/agent has no corporate veil of immunity for his or her refusals and may be personally vulnerable to a lawsuit.

3. If, after the reasonable time has elapsed, and they have failed to produce the written “authority” you Demanded, send a Notice Of Default by certified mail, notifying them that they have defaulted by not answering. In it, provide them with a “right to cure” their Default by recording your original lien (or other documents) without further interference, or suffer the consequences. Allow 10 to 30 days for their response.

4. If they don’t respond in the 10 to 30 days, send them certified mail, a “Notice of Amount Due” for the damage caused by their injury to you (or your Property Rights) by their defalcation, dereliction of duty, default, and unauthorized “Refusal to Record” in a “sizable amount” ($1,000??). Again, give them reasonable time (30 days) to pay you.

5. After the 30 days reasonable time has passed (plus 4 or 5 days for the mail), send them certified mail a “Final Notice of Amount Due” for the damage caused by their injury to you. Again, give them reasonable time (30 days) to pay you the amount of damages you’ve demanded.

6. If they don’t pay your “Final Notice” Demand in 30 days (plus 4 or 5 days for the mail), go to the County Elected Peace Officer (Sheriff), present copies of the two certified mail Demands for payment, sign a “Distress Warrant” or “Distraint Warrant” stating that you have NOT been paid, and have the Sheriff go get your money or sell the clerk’s car, mobile home, boat-motor-trailer, or whatever, to get your money for you (just like the “Consumer Finance” lenders and the IRS do).

7. At any stage of this “procedure”, you can send the offending clerk(s) a letter and “offer to settle” (“Right to Cure Default”) if they will “perform their sworn duty” and “Record without debate” your document or lien. If they fail or refuse, go on to the next step in the procedure. The purpose of this procedure is to force them to do what they are paid to do, not to sell their car, boat, whatever. Even after the sheriff takes some of their property, you might still offer to give them back their car (or whatever) if they will “Record” your document without further question. This is to show “Good Faith”.

8. If the Sheriff refuses to perform his Sworn Duty to execute upon your “Distraint Warrant”, inform him that you personally will perform his sworn duty FOR HIM, and on his behalf. Inform him, also, that the newspapers will be informed that he has refused to perform his own sworn duty but continues to cash his pay check, and that this constitutes FRAUD by him since he only performs “Selective Enforcement” of the law – which is unlawful. Inform him that the resultant publicity may have a negative impact on his chances for running for reelection, and that you may have to sue him in his personal capacity for money damages due to his Dereliction of Duty, Defalcation, Embezzlement of Public Funds, and damage due to his injury to you and/or to your property rights.

9. Send the Sheriff by certified mail a “Notice and Demand for Production or Exhibition Without Dishonor” of the Law or statute that authorizes him to:

a) perform “selective enforcement” of the Law;

b) accept the People’s pay and not execute on lawful Warrants;

c) personally edit and censor documents, or refuse to perform his duty under his sworn oath (which is PERJURY).

10. If either the Sheriff or the Recorder of Deeds says that they take their “orders” from some government lawyer, get that in writing! This “Admission/ Confession” becomes the Second link in the “Chain of Evidence” or the “Preponderance of Evidence” that you will be creating.

After, and only after, you have the above “Admission and Confession” in writing, leave their office. (Alternatively, you might bring one or two witnesses with you who will later provide affidavits describing what the Sheriff or Recorder said.) Then perform the previous certified mail step#2 and add item:

d) provide the Statute of Law passed by the Legislature that authorizes them to relinquish their office over to another (whoever – regardless of whether they’re government attorneys or not) while continuing to accept and negotiate (cash) their pay check after having turned over their office to said “other”.

Remember, you are exposing a HUMONGOUS scam. The lawyers’ club has usurped the government from the Legislature and from the People, and you are exposing this fact. Do not expect Satan to give up easy and go home. He and his minions never have before, so why expect them to now? They are all part of the “New World Order” and they are the “Politburo” of the party. They truly believe that they are the “chosen few” to dictate the lives of the “Sheeple” on behalf of the World, Corporate, “Money Mafia” Bankers.

MORE HELPFUL INFORMATION:

When dealing with the registrar or recorder don’t allow them to make any legal determinations for you. If they say ‘this doesn’t look right’, or ‘this doesn’t seem legal’, or ‘I don’t think you can terminate the IRS’s lien’, or any other such unsolicited legal opinions, answer this way: “I have not hired you to represent me. I do not give you permission to make a legal determination for me. If you do make a legal determination for me without my permission, you are practicing law without a license. Practicing law without a license is a commercial crime. You can also research your state code. Look for the section concerning crimes against justice. You’ll probably find two or three sections pertaining to: destroying and stealing public records; conspiracy to defeat enforcement of laws; destroying or stealing records by officer in charge.

This information, along with the penalties of course, can be made into a notice you can use when you go to get your legal instruments recorded. Suggest that the recorder just stick to his or her job, which is to record legal instruments like your UCC3s. Stand your ground and be persistent, but not abusive. If the recorder refuses you no matter what, you should proceed at once to use any and all legal options against him. Get the criminal charges filed first. Bring copies of the complaints and arrest reports along with your affidavits to the bondholder. Make sure the bondholder knows that you intend to make him criminally liable as well if he continues to carry a bond on this person. The affidavits showing wrongdoing on the part of the recorder and how you were damaged as a result, along with copies showing the man has been criminally charged and arrested for actions he took while on duty in his bonded capacity, should be very effective.

Bring a tape recorder in a pocket or purse. You can’t use the tape as evidence, but it’ll help you with details if you need to make affidavits to revoke his bond.

If you ruin his career, the guy who replaces him will have learned a lot about who’s in charge and will be much more accommodating.

Even after you get these notices terminated you may still have trouble with an employer if a notice of levy shows up. You can contact American Rights Litigators at phone # 352-383-9100 352-383-9100. They can help by writing very professional letters for you to use on any third parties, such as banks and employers. Remember, you want the resultant document, the release of lien. The same laws under “crimes against justice” apply here as well. The registrar is not allowed to withhold the resultant document from you.

Point out that their incorrect recording of the IRS668 notice has caused damage to you.

The IRS668 notice should be recorded as a notice and not a lien. When they record it in the lien book, it becomes negotiable and enforceable.

This is the root of the problem.

*ATTENTION California and possibly other states: Recent info coming out of California indicates the state code has been changed to allow the recorder to edit and/or refuse your legal instruments. Do not despair. A friend in California reports he has dug up the legal remedy. Apparently the Secretary of State now has the power/burden.

If the county recorder refuses you, you can have your legal instrument “served” on the Secretary of State. He is required to record it. This, of course will still not get your UCC3 into the county recorder’s office, where it belongs, so the following is suggested: Include a cover letter informing him that: Since your right to record legal instruments at the County of (name of county) has been compromised through legislation, you expect HIM to represent you at your county and to certify the recording of your legal instrument there as well. Mention that you want to be notified by mail of the certification of your legal instrument at said county recorder’s office.

Details on “served” are sketchy. It might just mean certified mail. Find out. Research your state code.

After you get it all done, please help someone else with theirs. Be their coach or witness. We’ve got to work together.

Taking The Stress Out Of Financial Management

A lack of understanding about the numbers side of your business can cause you tremendous headaches. For a case in point, let me introduce you to one of my new clients who I’ll call John. John is a contractor who has been in business for more than twenty years. He hired me to come in and clean up a mess caused by 1) his lack of knowledge about small business finances and 2) his reliance on marginally competent bookkeepers.

It’s a classic small business scenario. A business owner who doesn’t understand the financial side of his business hires a bookkeeper to handle “all that”. But, because he doesn’t understand the financial side of his business, he doesn’t know what to look for in a bookkeeper and he has no way of knowing whether the bookkeeper is doing a good job.

This is the perfect set up for all sorts of unpleasant consequences including inaccurate financial records and tax returns, missed or inaccurate filings of mandatory forms and payments, useless financial statements, lack of information about how the business is really doing, and a potential for fraud and embezzlement. Scary, huh?

So, what’s a business owner to do? Here are some tips to help you stay out of trouble.

1. Understand that the numbers side of your business is a critical factor in your quest for a successful and prosperous business. You can hire someone else to do the work but you still need a basic understanding in order to run your business.

2. Know the difference between hiring a bookkeeper and hiring a financial professional. A good bookkeeper will understand how to accurately enter information like payables and receivables, process a payroll, make collection calls, and reconcile a checking account. All those are important and necessary tasks. Notice I call them tasks. Bookkeepers are task oriented. A professional finance professional may also perform these tasks but their real value is in taking the information that has been entered and translating it into knowledge about your business and then communicating it to you in a way you will understand. Financial managers are analysis and knowledge oriented. Two different ways of looking at your financial information by two different professionals.

3. Sometimes you can find someone who can perform both sets of competencies but individuals like that are few. Generally, it is more cost effective to have a competent bookkeeper perform the task oriented pieces of the financial puzzle–entering vendor and customer invoices, receiving payments, processing payroll, etc. and then use a financial manager to help you understand what the numbers mean.

4. A financial manager can be someone like your CPA (certified public accountant–they’re not just for taxes anymore) or you can use a CFO (chief financial officer) who specializes in working with a number of different smaller businesses. Usually you can get the information you need by hiring someone to look over your financials once a month, do some analysis and report back to you on trends and operating efficiency, and give you solid advice on how to improve your business. Be sure to find someone who understands the ins and outs of managing cash flow since this is such a critical challenge for small business owners.

5. When you set up your accounting system, get professional help. Again call your CPA or CFO to help with this. How you set it up is directly related to how useful the information is. Part of the problem my client is dealing with is a very poorly set up QuickBooks company. The set up was done in such a way that all the useful features like bank reconciliation and job costing have been rendered un-useable. Getting it set up right in the first place costs a pittance compared to having someone come in and spend hours or days fixing it later.

6. Make sure you have internal controls to protect your business from theft and fraud. Some examples: never have the same person who signs checks also reconcile the bank statement, always scan through cancelled checks or your bank’s check copies for any checks that look out of the ordinary, protect your passwords, keep checks (including the ones from your credit card company) in a secure place, know the basics of navigating your accounting system so you can at least appear knowledgeable, have a trained professional looking over your books regularly to deter fraud and to pick up on any clues that fraud may be happening.

7. When you hire a finance person for your business whether it’s a bookkeeper, a CPA, or a CFO, find one with experience in a business like yours. If you are a contractor like my client, find professionals who have worked with other contracting businesses. If you are a lawyer, find one who has worked for a law office or other professional service office. Check references. Ask for a few customers/employers you can contact to find out more about how the person is to work with. Red flag–an unwillingness to provide any information demonstrating their ability to do the job.

My client John now has a plan to move beyond the days of chaos and stress. He will use a bookkeeper to enter his invoices, receive payments, and keep his job folders under control. He will use my CFO service on a monthly basis to help him learn about the numbers side of his business, to get the information he needs to run his business, and to provide oversight and professional input for his bookkeeper. My involvement brings the stability and consistency that his business has needed for years. With a big sigh of relief he is able to say, “Goodbye Chaos! Hello smoother sailing.”

What Is A White Collar Crime?

White collar crimes involve non-violent actions that are committed by a public official or business person that typically involve the use of deception. No weapons or violence is used in white collar crimes, so the evidence takes the form of a “paper trial,” which can be followed to discover the true details of the crime.

If you have been charged with a white collar crime, it is in your best interest to contact an attorney immediately to learn more about your legal options. Lawyers who understand the complex legal process and have extensive experience handling white collar crime cases will be able to provide you with superior legal representation.

Types of White Collar Crime

Below are several examples of white collar crimes. This list is not exhaustive by any means.

  • Embezzlement – occurs when the person entrusted with someone else’s property takes it without consent.
  • Bribery – occurs when someone either gives or takes a bribe.
  • Larceny – occurs when someone takes someone else’s property without payment and does not return it.
  • Extortion – is also referred to as blackmail.
  • Fraud – occurs when someone uses deception to gain access to other people’s information in order to steal it or benefit from it in some way.
  • Obstruction of Justice – occurs when someone interferes with the criminal process by impeding an investigation.
  • Perjury – occurs when someone lies while under oath in a court proceeding.

Prosecution of White Collar Crimes

Depending on which laws have been broken by the defendant, white collar crimes can be prosecuted at the state or federal level. Conviction most often leads to large fines, jail time, and restitution to the victims of the crimes.

If you have been charged with a white collar crime, a conviction could have a seriously negative impact on your reputation, family life, and career opportunities. Hiring a skilled white collar crime attorney will ensure that you receive the fair trial that you deserve. When it comes to your freedom and reputation, you need an experienced lawyer to aggressively fight for your rights.

A Lawyer Can Help

If you or someone you love has committed white collar crimes such as securities fraud, embezzlement, computer fraud, mail fraud, wire fraud, among others, contact a white collar criminal defense lawyer immediately. A knowledgeable and experienced lawyer will work to build a solid defense on your behalf. Contact a white collar criminal defense lawyer to learn more about the protection of your rights.