Worker accused of stealing $25,000 from Missouri dentist’s office

SUNSET HILLS • A woman who worked at a pediatric dental practice fraudulently sent refunds to credit cards she owned, stealing a total of $25,473.97, according to a charge filed Friday.

Sandra Howell, 49, stole the money between Jan. 1, 2017, and Tuesday from Pediatric Dentistry of Sunset Hills on Sunset Office Drive. Howell has now been charged in St. Louis County Circuit Court with one count of stealing $25,000 or more.

According to court documents, she confessed to her employer and then to police, admitting to fraudulently crediting the refunds to four credit cards belonging to her. She said she stole the money to pay medical bills.
Howell’s bail was set at $25,000.

Spouse Pleads Guilty To Tax Evasion For Failing To Report Over $1.2 Million Of Income From Husband’s California Practice

Saratoga Resident Sentenced To Two And A Half Years In Prison For Failing To Report Over $2.1 Million Of Income

SAN JOSE – Liping Liu was sentenced today to 30 months imprisonment, a $25,000 fine, and ordered to pay $744,248 in restitution for tax evasion, United States Attorney Melinda Haag and Internal Revenue Service, Criminal Investigation, Special Agent in Charge José M. Martinez announced.

According to the plea agreement, Liu was the receptionist and office manager for her spouse’s pediatric dental and orthodontic practice. Liu created a tax evasion scheme in which she skimmed money from various sources, including rental properties and her spouse’s dental and orthodontic practice. Liu admitted that she knew her actions were against the law and she was evading the assessment and payment of federal taxes throughout the course of her scheme.

Liu evaded taxes by funneling money from her husband’s practice into various bank accounts to prevent those funds from appearing in the business bank accounts. The only funds deposited into the business bank accounts were insurance payments, aside from thirteen personal checks in 2006 and one personal check in 2009. Liu admitted that she deposited the insurance proceeds exclusively into the business accounts because she knew the insurance company reported these payments to the IRS. Liu further admitted that she offered a 10% discount to dental clients if they paid in cash or by check, as long as they left the payee section on the check blank. Liu also modified checks, in the memo and payee fields to disguise the source of the payment. This enabled her to deposit the checks into the non-business accounts and evade taxes.

In addition, according to her plea agreement, from 2006 through 2010, Liu was a 50% partner in a limited liability corporation, HSL, which was created to hold rental property. Liu diverted rental checks paid to HSL to non-business bank accounts for the purpose of evading taxes on the HSL entity. She also changed the payee information on numerous rental checks.

From 2006 through 2010, Liu omitted $2,147,741.04 in gross receipts. This resulted in additional tax due and owing of $744,248.

Liu also admitted to providing incomplete and false information to the family bookkeeper, and engaging in a series of structured cash transactions from September 2008 to September 2009, which allowed her to continue to hide taxes from the IRS.

Liu, 56, of Saratoga was charged on March 19, 2014, with one count of tax evasion. She pleaded guilty to the charge on March 24, 2014.

The sentence was handed down by the Honorable Ronald M. Whyte, United States District Court Judge, in San Jose. Judge Whyte also sentenced Liu to a three-year term of supervised release. The defendant was ordered to surrender on December 1, 2014.

Assistant United States Attorney Thomas Moore is prosecuting the case. The prosecution is the result of an investigation by the Internal Revenue Service, Criminal Investigation.


Do you have questions about embezzlement?  Give Prosperident a call at 888-398-2327 or send an email to requests@dentalembezzlement.com

Content retrieved from https://www.justice.gov/usao-ndca/pr/saratoga-resident-sentenced-two-and-half-years-prison-failing-report-over-21-million

Virginia woman guilty in embezzlement case

elizabeth shaver

STAUNTON – A Swoope woman accused of bilking a local pediatric dentist of more than $8,000 has been convicted on five misdemeanor charges of embezzlement, dodging several felony charges in the process, court records show.

However, the defendant couldn’t dodge a short stint in jail.

Elizabeth V. Shaver, 35, used her former employer’s credit card to make $8,206 in illegal purchases, according to the Augusta County Commonwealth’s Attorney’s Office.

Shaver was working for Dr. Brian T. Brumbraugh in Staunton when she began using the credit card, the prosecutor’s office said. The purchases began in 2012, according to Shaver’s indictments, and continued for about two years.

In all, Shaver was given five years in prison with all but 14 days suspended. Shaver will report to jail after the holidays on Jan. 4, and court records indicate she will be allowed to serve her sentence on the weekends.

An Augusta County grand jury initially indicted Shaver in April on six felony charges of embezzlement.

Shaver entered Alford pleas to the amended charges last week, admitting no guilt but acknowledging there was enough evidence against her for a conviction.


Do you have questions about embezzlement?  Give Prosperident a call at 888-398-2327 or send an email to requests@dentalembezzlement.com

Content retrieved from http://www.newsleader.com/story/news/local/2015/11/10/shaver-embezzlement-augusta-county/75524588/

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A 2011 divorce seems to have contributed to Ms. Shaver’s financial woes — she declared bankruptcy in 2014

Shaver 8.5.14

Former Massachusetts Selectwoman Pleads Guilty to Embezzling from a Dental Office — Again.

ann baldwin


Do you have questions about embezzlement?  Give Prosperident a call at 888-398-2327 or send an email to requests@dentalembezzlement.com

Update — November 9, 2018

Ann Baldwin has plead guilty to embezzling from a Norton dental practice.  She was placed on probation for five years and must pay the restitution to Norton Dental Associates, 190 East Main St., in monthly installments of $300.


Update — May 2017 — New theft charges against Ann Baldwin

ATTLEBORO – A former Mansfield selectwoman charged six years ago with stealing while employed at a Mansfield dental office, faces new allegations she stole an estimated $100,000 from a Norton dental office.

Ann M. Baldwin, 43, of 56 Benefit St. in Mansfield, pleaded innocent Friday in Attleboro District Court to felony charges of larceny and improper use of a credit card.

The charges are related to alleged thefts from Norton Dental Associates at 190 East Main St., in Norton, where Baldwin worked part-time from 2013 until July 2015, when she was fired, according to court records.

Assistant District Attorney Melissa Tafe said Baldwin is accused of using a portion of the stolen funds to pay for a vacation to Myrtle Beach, S.C., in July 2014.

Baldwin and four other guests stayed at the Compass Cove Oceanfront Resort for a week, according to court records.

The resort boasts of being one of the largest Myrtle Beach hotels, with various amenities, including six indoor and outdoor pools, three indoor and outdoor lazy rivers, Jacuzzi hot tubs and kiddie pools, according to its website.

Myrtle Beach is a major golf, spring break, and vacation destination.

The estimated loss from the alleged thefts was provided to police by Dr. Stanley McMorrow, but the exact amount has not yet been determined, according to court records.

Baldwin was a Mansfield selectwoman in January 2010 when she was charged with stealing more than $47,000 from Pediatric Dental Care in Mansfield and improperly receiving unemployment payments.

She later admitted police had sufficient facts to find her guilty of the larceny charge. Charges related to the unemployment payments were dismissed.

Baldwin was ordered to pay $15,000 in restitution, and the case was later dismissed.

Her lawyer, at the time, called the charges politically motivated. Baldwin served as a selectwoman from 2006 to May 2010.


Ann Baldwin admitted sufficient facts for a finding of guilty Friday in Attleboro District Court to a charge of larceny over $250 in the alleged theft from Pediatric Dental Care of Mansfield.

The charge was continued without a finding for three years, and Baldwin was ordered to pay $15,000 in restitution.

Two other charges involving the improper receipt of unemployment payments were dismissed, Baldwin’s lawyer Glen Hannigan said.

Hannigan said he believes the charges filed against his client were “politically motivated.” He said that the case should have been tried in a civil rather than a criminal court.

The Boston lawyer said his client feels “vindicated” by the judge’s decision to dismiss the two other charges.

Baldwin will remain on administrative probation until 2013.

Content retrieved from http://www.thesunchronicle.com/news/no-jail-time-for-baldwin/article_4d4767f9-f36b-5796-8781-519046153220.html

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Theft charge for Baldwin

Ann Baldwin campaigns in the Mansfield High School parking lot in 2007. (Staff file photo by Tom Maguire)

Selectmen Chairwoman Ann Baldwin is facing allegations she embezzled more than $47,500 from a former employer and submitted false claims to the state unemployment office.

Baldwin, 37, is accused of embezzling an estimated $47,576 from Pediatric Dental Center of Mansfield over four years, beginning in December 2005 when she was hired as the business’s part-time office manager, according to a state police report by Trooper Chad W. Laliberte.

The report, dated Jan. 7, alleges Baldwin was able to embezzle the large sum of money from the South Main Street business by overstating her hours on various dates between 2005 and 2009.

Baldwin has countered the embezzlement accusations, claiming she could not have inflated her hours because she was a salaried employee according to the report.

Authorities have also accused Baldwin of fraudulently receiving close to $2,700 in unemployment checks, claiming she underreported the number of hours she worked as a part-time employee to the state unemployment office between 2005 and 2006.

According to the police report, the dental practice’s owner, Robert Moreau, and his wife, Susan, contacted Mansfield police in May 2009 to report Baldwin’s alleged crime. The case was referred to the state Attorney General’s Office, who then referred it to the Bristol County District Attorney’s Office.

Moreau was formally interviewed by investigators back in September 2009.

According to the report, in the interview with investigators, Moreau said he terminated Baldwin from her position as team manager in April 2009 after discovering financial improprieties in his dental practice’s financial records.

Moreau told investigators he had hired Baldwin in December 2005 as a two-day-a-week hourly employee who worked 8 a.m. to 5 p.m. Mondays and Thursdays. Additionally, Moreau said he authorized Baldwin to come in on the days the office was closed to return patient calls and do other tasks, but for no more than two to three hours per day, the report stated.

By 2007, Moreau said Baldwin was still a part-time employee. However, Moreau’s business’s clientele had expanded, so Baldwin’s hours were increased so that she worked Monday through Thursday from 8.a.m. to 5 p.m.

In November 2007, Baldwin asked to begin leaving work at 4 p.m. on workdays instead of at 5 p.m., making her pay for only seven hours, rather than eight, according to police reports.

The dental practice’s payroll processing company, HR Knowledge, initially tipped off Moreau about the business’s accounts being askew, according to the police report.

His curiosity further irked by the fact that his business’s profit margin was quite low despite his expanded client base, Moreau began to examine his business’s financial records in April 2009, the police report stated.

Moreau soon discovered the first of several financial irregularities. After looking over his business credit card statements, he found that Baldwin had been using business credit cards in an unauthorized manner, according to the police report.

According to Moreau, Baldwin allegedly used the company’s credit card to pay the practice’s bills instead of paying bills by check from the business operations account.

Moreau’s practice allegedly accumulated thousands of dollars in late fees due to Baldwin paying bills late or not at all.

After doing further research with his wife, Moreau compared the money Baldwin had been paid over her years of employment with the total hours she worked per pay period and the actual days the office was open, and soon determined Baldwin had been inflating her hours, either by working more than she was authorized or more than she could have possibly worked during a specific pay period, the report stated.

According to the police report, the Moreaus stated they believed Baldwin failed to pay bills out of fear her inflated payroll was not leaving sufficient balances in the business’s operations account each month to cover the dental practice’s bills and business expenses, and that her “scheme” would be discovered.

In the report, Moreau also stated the business’s petty cash box was depleted and replenished “quite often” with no receipts of explanations as to where the money was spent.

Moreau also stated he gave Baldwin a signature stamp for company checks, allowing her to make checks payable to anyone, including herself, without Moreau’s knowledge.

Baldwin was interviewed by State Troopers Eric Benson and Laliberte on Dec. 1, 2009.

In the audio-recorded interview, Baldwin allegedly admitted to stealing an estimated $5,300 by making out checks to herself on several occasions, but said she had attempted to pay back the sum by sending a series of checks, totaling $4,700, to the dental practice after her termination, the police report stated. She said she had paid back only $4,700 because she had filled out a check for an estimated $600 but had never deposited the check, which she revealed was still in her vehicle.

Authorities later obtained this check, in the amount of $853, on Jan. 7 when a search warrant was executed at her Union Street home.

Baldwin allegedly told investigators she stole the money because she was behind on her mortgage payments and had attempted to apply for a mortgage consolidation loan in November 2008 using an Internet loan company, but was unsuccessful in obtaining the loan, the report stated.

Two unexplained charges on the dental practice’s corporate credit card to PersonalCreditServices.com in November 2008 support this claim, according to the police report.

During her December 2009 interview with police, Baldwin told authorities she had documents on her home computer supporting her claim she was a salaried employee, but said her computer’s hard drive had crashed.

She was able to recover one e-mail from her computer, which she forwarded to investigators.

In the Aug. 11, 2005 e-mail correspondence, Moreau stated Baldwin’s position could become salaried “as the time passes and the money flows,” but does not concretely confirm Baldwin’s contention that she was ever formally made a salaried employee.

Moreau has denied telling Baldwin she was on a salary at any time.

Baldwin’s computer was seized by police investigators Jan. 6 so it could be analyzed for evidence.

Baldwin currently faces two felony larceny charges and one count of felony unemployment assistance fraud, according to Gregg Miliote, director of communications for the Bristol County District Attorney’s office.

If convicted, Baldwin faces up to five years in prison for each count and fines of up to $25,000.

Baldwin was elected to the board of selectmen in September 2006. She was named the chairman of the board in January 2009. Her term expires this spring.

Baldwin’s attorney, Glen Hannington of Boston, said his client has not said she would resign from her position on the board of selectmen.

“She has no intentions of stepping down at this time,” Hannington said Wednesday.

In addition, Hannington said Baldwin will enter a not guilty plea at her arraignment next Friday.

She will be arraigned Jan. 22 in Attleboro District Court.

Do you have questions about embezzlement?  Give Prosperident a call at 888-398-2327 or send an email to requests@dentalembezzlement.com

Content retrieved from http://www.wickedlocal.com/article/20100114/NEWS/301148941/?Start=3