San Ramon Attorney Charged with Tax Evasion and Unlawfully Intercepting Communications

Used Private Investigator to Install Listening Devices

OAKLAND, CA—A six-count indictment was unsealed today charging San Ramon attorney Mary Nolan with tax evasion and unlawfully intercepting communications, United States Attorney Melinda Haag announced. Nolan, 60, was arrested today in her home in Oakland, prior to making her initial appearance in federal court.

The indictment, which was returned September 6, 2012, alleges that Nolan, the owner of The Law Offices of Mary Nolan in San Ramon, California, willfully attempted to evade and defeat a large part of her income tax due and owing by causing false tax returns to be filed with the Internal Revenue Service from 2005 through 2008. For the tax years 2005, 2006, 2007, and 2008, Nolan reported taxable income of -$21,395, -$12,472, -$53,934, and -$48,146, respectively, when in fact she knew her taxable income was $306,543, $410,581, $574,769 and $414,319. The unreported taxable income totaled $1,842,159, resulting in additional tax due of approximately $593,916.

The indictment further alleges that, between approximately August 9, 2007, and at least September 9, 2007, Nolan conspired to and procured another person to unlawfully intercept wire, oral, and electronic communications. Specifically, the indictment alleges that Nolan referred clients to private investigator Christopher Butler for Butler to install concealed listening devices in the clients’ spouses or significant others’ cars. The indictment also alleges that on numerous occasions, Nolan and her staff, acting on Nolan’s instructions, accessed the listening devices to eavesdrop on conversations by Nolan’s clients’ spouses and significant others with the intent to use the intercepted information to assist Nolan’s client’s legal proceedings.

The maximum statutory penalty for tax evasion, in violation of 26 U.S.C. § 7201, is five years in prison and a $250,000 fine. The maximum statutory penalty for conspiracy to unlawfully intercept communications, in violation 18 U.S.C. § 371 is five years in prison and a $250,000 fine. The maximum statutory penalty for unlawful interception of communications, in violation 18 U.S.C. § 2511(1)(a) and (4)(a) is five years in prison and a $250,000 fine. However, any sentence following conviction would be imposed by the court after consideration of the U.S. Sentencing Guidelines and the federal statute governing the imposition of a sentence, 18 U.S.C. § 3553.

Upon posting $50,000, Nolan will be released on a bond that includes $250,000 of security in the form of a deed that must be posted within two weeks. She is next scheduled to appear in federal court in Oakland on Sept. 25, 2012, for arraignment before Magistrate Judge Donna M. Ryu. The case is assigned to U.S. District Court Judge Phyllis J. Hamilton.

Hartley M.K. West is the Assistant U.S. Attorney who is prosecuting the case with the assistance of Rania Ghawi. The prosecution is the result of an investigation by the Federal Bureau of Investigation and the Internal Revenue Service, Criminal Investigation.

Please note, an indictment contains only allegations against an individual and, as with all defendants, Nolan must be presumed innocent unless and until proven guilty.

FBI Top Stories: $1 Million Reward Offered for Missing Retired FBI Agent

This week marks the fifth anniversary of Robert Levinson’s disappearance, and the FBI today announced a reward of up to $1 million for information leading to the safe recovery and return of the retired special agent.

Levinson, who retired from the FBI in 1998 after 22 years of service, was working as a private investigator when he traveled to Kish Island, Iran on March 8, 2007. He has not been seen or heard from publicly since he disappeared the following day. In 2010, a video showing him in captivity was sent to the Levinson family by his captors.

The FBI is responsible for investigating crimes committed against U.S. citizens abroad. We have been working since 2007 to obtain information about Levinson’s whereabouts and well-being.

“On the fifth anniversary of Bob’s disappearance, the FBI continues to follow every lead into his abduction and captivity,” said James W. McJunkin, assistant director in charge of our Washington Field Office. “We are committed to bringing Bob home safely to his family. We hope this reward will encourage anyone with information, no matter how insignificant they may think it is, to come forward. It may be the clue that we need to locate Bob.”

“Though he is retired from the FBI, Bob remains a member of the FBI family to this day,” said Director Robert S. Mueller, “and his family is our family. Like all families, we stand together in good times and in times of adversity. Today, we stand together to reaffirm our commitment to Bob Levinson.”

“I am very grateful that the FBI has offered this reward,” said Levinson’s wife Christine. “Our family believes the only way of resolving this issue successfully is with the FBI’s help. It has been an extremely difficult time for my family,” she said. “We all thought Bob would be home by now. But five years have passed, and we still don’t know why he’s being held, who has him, or where he is.”

Levinson will celebrate his 64th birthday on March 10. In addition to his wife of 37 years, Levinson has seven children and two grandchildren. The family has been working tirelessly to bring Levinson home safely. “Our youngest son is about to graduate from high school,” Christine Levinson said. “He was in middle school when his father disappeared.”

In March 2011, the U.S. secretary of state issued a statement that the U.S. government had received indications that Levinson was being held by a group in southwest Asia. That region includes the border areas of Afghanistan, Iran, and Pakistan. A publicity campaign is being launched this week in southwest Asia to heighten awareness of Levinson’s abduction, announce the $1,000,000 reward, and solicit information. Billboards, radio messages, and flyers will be used to publicize the reward and the investigation. A telephone tip line will be provided to listeners and viewers in that region so that they can confidentially provide information.

“We’re never going to give up,” Christine Levinson said. “Our goal is to get Bob home. We miss him every single day.”

We need your help. If you have information about the Levinson case, contact your nearest FBI office or American Embassy, or submit a tip to https://tips.fbi.gov.

Supporting the Levinson Family 

The Society of Former Special Agents of the FBI announced this week that it will give the two youngest Levinson children $5,000 each to help with college costs.

“Bob is part of the FBI family,” said Brad Benson, the society’s president. “We are trying to help carry out what he would be doing for his children if he were home. We also want to commend and support the fact that Bob’s family has pulled together so heroically.”

Stanislaus County Private Investigator Sentenced for Conspiring to Obstruct Justice

FRESNO, CA—United States Attorney Benjamin B. Wagner announced that Gary L. Ermoian, 52, of Modesto, was sentenced today to six months in prison and six months in a community corrections center for conspiring to obstruct justice. Ermoian, a private investigator in Stanislaus County, was charged with conspiring to obstruct an FBI investigation into Bob Holloway and others. Trial was held in August 2010, and Ermoian and co-defendant Steve Johnson were convicted. Holloway pleaded guilty to racketeering charges prior to trial.

As the wiretap evidence introduce at trial revealed, in September 2007, Ermoian, acting on confidential law enforcement information received from a retired Stanislaus County Deputy Sheriff, alerted Holloway to the fact that search warrants might be executed at Holloway’s residence and business. Thereafter, Ermoian and Holloway discussed how to hide evidence from law enforcement, and Ermoian and Johnson discussed possible law enforcement surveillance activity at Road Dog Cycle (Holloway’s business).

Johnson’s sentencing is set for May 16, 2011, before Judge Oliver W. Wanger.

This case was the product of an extensive investigation by the Central Valley Gang Impact Task Force, a task force composed of state and federal law enforcement agencies, including the FBI, the Modesto Police Department, the Stanislaus County Sheriff’s Department, and the Stanislaus County District Attorney’s Office. Assistant United States Attorneys Mark E. Cullers and Laurel J. Montoya prosecuted the case.

Become a Private Investigator

On July 18, 2008, Conversations with Cops at the Watering Hole will feature a conversation with Jimmie Mesis on how to become a private investigator.

Program Date: July 18, 2008
Program Time: 2100 hours, Pacific
Topic: Become a Private Investigator
Listen Live:
http://www.blogtalkradio.com/LawEnforcement/2008/07/19/Become-a-Private-Investigator

About the Guest
Jimmie Mesis is probably one the most recognized and respected private investigators throughout the United States and abroad. For the last 28 years, he has created and sold numerous companies related to the field of investigations including several investigative agencies that have generated millions of dollars in revenue. He currently owns a marketing consulting firm, several Internet based companies including his latest venture, PI Gear, a discount surveillance equipment company.

However, he and his investigator wife, Rosemarie are best known as the owners of PI Magazine, the only international trade publication of private investigators. In less than 4 years the magazine has grown from less than 1,000 readers to over 30,000 readers with subscribers in 22 countries. Jimmie Mesis is the recipient of numerous awards including, Investigator of the Year Award, Speaker of the Year, and the recipient of the Hal Lipset Award for Investigative Excellence presented to him by the World Association of Detectives.

About the Watering Hole
The Watering Hole is police slang for a location cops go off-duty to blow off steam and talk about work and life. Sometimes funny; sometimes serious; but, always interesting.

About the Host
Lieutenant Raymond E. Foster was a sworn member of the Los Angeles Police Department for 24 years. He retired in 2003 at the rank of Lieutenant. He holds a bachelor’s from the Union Institute and University in Criminal Justice Management and a Master’s Degree in Public Financial Management from California State University, Fullerton; and, has completed his doctoral course work. Raymond E. Foster has been a part-time lecturer at California State University, Fullerton and Fresno; and is currently a faculty advisor and lecturer with the Union Institute and University. He has experience teaching upper division courses in law enforcement, public policy, law enforcement technology and leadership. Raymond is an experienced author who has published numerous articles in a wide range of venues including magazines such as Government Technology, Mobile Government, Airborne Law Enforcement Magazine, and Police One. He has appeared on the History Channel and radio programs in the United States and Europe as subject matter expert in technological applications in law enforcement.

Listen, call, join us at the Watering Hole.
http://www.blogtalkradio.com/LawEnforcement

Program Contact Information
Lieutenant Raymond E. Foster, LAPD (ret.), MPA
editor@police-writers.com
909.599.7530

Turner, Robar and Kennedy

May 1, 2008 (San Dimas, CA) Police-Writers.com is a website that lists state and local police officers who have written books. The website added three law enforcement officials from the State of Florida.

Allan Turner began his law enforcement career after he graduated high school and joined the Air Force becoming an Air Policeman. After four years in the military he joined the Hillsborough County Sheriff’s Office (Florida) where he spent the bulk of his career as a criminal investigator. After resigning from the Hillsborough County Sheriff’s Office he became a private investigator. Allan Turner is the author of four books: The Christian & the State; The Christian & Idolatry; The Christian & Calvinism; and, The Christian & War.

According to the book description of The Christian & War, “Since the Vietnam era, there has arisen, in America and the whole of Western society, a way of thinking that argues against all war. Consequently, a book discussing the question of a Christian's participation in war and other related issues in light of this emerging consensus seems not just appropriate but necessary.”

Neil Robar retired at the rank of lieutenant from the Hollywood Police Department (Florida), where he either commanded or worked in every division and unit. For five years he was the coordinator of the Institute of Police Technology and Management’s Traffic Crash Investigation and Reconstruction section. Neil Robar is now a private consultant in traffic crash investigation and reconstruction and he continues to teach at all levels in the area as an adjunct for the Institute of Police Technology and Management. Neil Robar is the author of Inspection of Motorcycles after Impact; Motorcycle Helmet Inspection after Impact and the co-author of Advanced Traffic Accident Investigation and Advanced Traffic Crash Analysis.

According to the book description of Advanced Traffic Crash Analysis, it is “filled with the latest technology, techniques and information in the field of traffic crash investigation. The IPTM’s Advanced Traffic Crash Analysis is an expanded and updated version of its predecessor, our popular Advanced Traffic Crash Investigation manual.”

Walter Kennedy served in the US Army from 1965 to 1968. Shortly after his discharge he joined the Jacksonville Sheriff’s Office (Florida). During his 17 year law enforcement career he has worked patrol, traffic and training. In 1983, he was awarded a Medal of Merit for Bravery. Between 1986 and 1992, he was a full-time instructor at the Institute of Police Technology and Management (Florida). Walter Kennedy is the author Conservation of Linear Momentum Using Vector Sum Analysis and Impact Velocity from Conservation of Linear Momentum for the Traffic Accident Investigator and reconstructionist.

Police-Writers.com now hosts 996 police officers (representing 417 police departments) and their 2107 police books in 32 categories, there are also listings of United States federal law enforcement employees turned authors, international police officers who have written books and civilian police personnel who have written books.

Private Investigations – How to?

As a university professor I am often sent complimentary copies of books to review for possible course adoption. As you can imagine, some make it and some don’t. Moreover, most of the books, especially at the undergraduate level, tend to concentrate on theory, as opposed to practice. Recently, I was sent a book on investigations. Frank Ritter’s “Successful Personal Injury Investigations” is unusual in that it’s aimed straight at the practitioner. Both the private investigator and the police detective would greatly benefit from having Ritter’s book as a reference tool for the field. His 1200 page tome begins with a practical discussion on ethics and proceeds to cover issues like case management, video/photography and conducting actual investigations (from vehicles to product liability)”

There is a link to more information about Frank’s Book at:
www.hitechcj.com/private-investigator/frank_ritter.html

Humor, Vintage Aircraft and the Windy City

January 15, 2007 (San Dimas, CA) Police-Writers.com added five new police officers to the growing list of state and local police officers who have authored books. Police-Writers.com now lists 258 police officers turned writers and their 658 books. Added during this round here Charles Shafer, Richard Solita, Lou Fugaro, Terry Roger and Joseph Kozenczak.

Charles Shafer retired from the Chicago Police Department after 28 years, of which 25 were spent as a detective. His short fiction and articles have appeared world wide, in such magazines as Crime Time, Crime Factory, Mystery Scene, and Murderous Intent. His first novel, “On Cabrini Green,” was published in 2000. His second novel, “Chicago Stretch,” was released in 2003.

According to Kerry J. Schooley, “On Cabrini Green is not just yuks. Shafer fashions a solid plot that depicts victims drawn to their fates through their own rapacious greed. Narration shifts points of view to keep the story moving briskly. Readers get a broad-shouldered tour that reveals even tourist-familiar sections of the Windy City from sharply different angles.”

After retiring from the Chicago Police Department, Richard Solita, wrote a humorous, insider’s tale of his journey from “rookie to veteran” in “Twenty Years of Vaudeville and a Pension: What Really Happens Behind the Badge Based on True Stories of Chicago's Finest.” Earl Zuelke, Commander Chicago Police Department, Marine Unit, said, “ Having over thirty-five years in law enforcement, I found this book to be quite amusing, as well as bringing back memories of many similar past experiences. I recommend this book to those who have lived the job and anyone that would like to get an insiders perspective on it.”

Lou Fugaro is a past member of the prestigious Chicago Crime Commission, pilot by passion, police officer and licensed private detective by vocation. Indeed, he dabbled in investigations to the age of seventy-one.

In the early months of the Korean War, he enlisted in the Air Force. Although he is a combat veteran, he describes his four medals insignificant. Upon return to the states he began a career in law enforcement. Most of his twenty-six years as a police officer were spent on the street as a Detective Sergeant. However, he retired as a Deputy Chief on the Downers Grove Police Department. Post policing career, he spent ten years as a private detective in four Midwest states and he dabbled in investigations for a second ten years in eight Southeast states.

An avid pilot, he has owned several aircraft from a 175 HP cabin Fairchild, (The R46 and Little Louie) up to a 3400 HP twin engine B-25, (Barbie III and Company). His latest book, “Giants Over Korea: A Sky Too Far” takes the reader to the early B-29 air war over North Korea with remarkable depth and frightening detail. His book on investigations takes the reader into the world of an authentic licensed private detective. Not only does he provide invaluable insights into being a private investigator, but he explores the world of a private investigator as a small business owner.

While Police-Writers.com hosts 258 police officers (representing over 70 police departments) and their 657 books in six categories, there are also listings of United States federal law enforcement employees turned authors and international police officers who have written books.