Offshore Charges / Convictions Spreadsheet (4/30/14)

I offer readers a spreadsheet (see instructions for download at end of this page) in which I compile certain data regarding the Government's charges and convictions in the offshore account initiative. I caveat the use of this spreadsheet in that the information is incomplete and perhaps even wrong in some of the particulars. I request that my readers to email me at jack@tjtaxlaw.com to advise of any information needed to make it more complete and accurate. As I am advised or have my own updates, I will post new versions of the spreadsheet.

The basic data is in the spreadsheet with the tab "Data Table." This is an Excel table that permits various database type functions. You can sort by the information in each column. In addition, you can display only limited subsets of the information in each column. For example, you can filter to see only the enablers that have been indicated or can filter based on the enablers banks.

Also, I have some statistical analyses the other spreadsheets with "Stats" tabs. The data from which the statistics are derived come from the "Data Table." As noted above, the Data Table may be incomplete or even inaccurate in some instances, although I am striving to refine the information. The statistics thus may not be perfect, but over time and with the help of readers and some self-help, I hope to make the spreadsheet better and, hopefully, more useful.

Thanks in advance for those of you who help me make this spreadsheet more accurate and complete.

DOWNLOAD INSTRUCTIONS

To download the spreadsheet in Excel 2010 format (.xlsx) in a ZIP file, click here (version as of 4/30/14) and download by clicking the download button in the upper right hand column.


Please see the Updates worksheet for changes or additions that are made.  The following are the significant changes / updates:

4/16/11 Stats - General Added "Charges with Taxpayer Entities Involved"; Notice that almost all taxpayer charges involve use of entities
4/16/11 Court Stats Correct several columns that had busted calculations
4/16/11 Disposition Stats Added Number of Incarcerations by Number of Months
4/25/10 Disposition Stats Added Chart for Sentences in Months by Age
5/19/11 Data Table Added Schiavo Information
5/19/11 Data Table Added Column Titled VD for Prosecution after Voluntary Disclosure or attempted voluntary disclosure because of Schiavo (note that I have not updated prior cases, but will try)
7/1/11 Added Heller Plea Agreement; added Wegelin & Co. (Swiss Bank)
7/23/11 Data Table Includes additional defendants
8/2/11 Adds Martin Lack, Swiss Bank Enabler, Indictment
8/3/11 Adds Greeley Plea
8/6/11 Adds Micheal Reiss Plea
9/28/11 Adds Hase Guilty Plea and Updates Ahuja indictment for superseding count of conspiracy.
10/11/11 Adds Indictment of Julius Baer bankers (Casadei and Frazzetto)
11/12/11 Adds Conviction for Richard Werdiger
11/18/11 Adds Ashvin Desai Indictment
11/18/11 Adds Renzo Gadola Sentencing
11/21/11 Adds Ronald Weinland Indictment

12/3/11 Data Table Adds Hase Sentencing information
12/3/11 Stats - General Added States for Average Incarceration (Mos) - Guilty Pleas Only and Average Incarceration (Mos) - After Trial Only
12/8/11 Data Table Adds Indictment of Zavieh
1/5/12 Data Table Adds Indictment of Berlinka, Frei and Keller - Wegelin & Co. Enablers
1/11/12 Data Table Adds Sentencing of Michael Reiss
1/22/12 Data Table Adds Sentencing of Kenneth Heller
2/1/12 Data Table Adds Indictments of Kerr, Quiel and Rusch
2/2/12 Data Table Adds Indictment of Wegelin & Co.
2/3/12 Bank Stats Expands lists of Banks with direct actions
2/3/12 Court Stats Updated list of courts and put in error check
2/23/12 Added Guilty pleas for Warren and Angela Palmer
3/14/12 Data Table Added Beck & Thomann (Swiss enabler) indictments; added Purpura Info (New action on old case)
4/2/12 Data Table Added Sentencing data for Lothar Hoess

4/5/12  Added Sentencing of Marlyn D. Hinders
4/21/12  Added conviction of Aristotle "Rick" R Matsa
5/4/12  Added plea for Humberto Gomez
5/9/12  Added Pictet & Cie (previously identified as Bank A) for Kerr, Quiel and Rusch indictment; added Pictet to all relevant tables for statistics
6/12/12 Added Duane and Eileen Hamelink; This is an atypical case because gravamen was the tax charge and no FBAR penalty; see comment under the Atypical Column

6/15/12 Added Indictments of Almog, D. Kali and N Kali (enablers)
7/26/12 Added sentencing of Luis A. Quintero
7/31/12 Added sentencings of Sean Roberts and Nadia Roberts
8/30/12 Added guilty plea for Jacques Wajsfelner
10/2/12 Added guilty plea for Michael Cliffor Francis; added Commerzbank to list of banks

10/12/12 Added sentencing of Wolfgang Roesel
10/12/12 Added guilty plea of Dennis Duban
10/14/12 Added guilty plea of Robert Edward Cone
11/7/12  Added Bagios Plea and Sentencing

12/18/12 Added indictments of Swiss bankers Stephan Fellman, Otto Huppi, and Christof Reist
1/3/13 Added Guilty Plea of Wegelin & Co.
1/7/13 Added Guilty Plea of Sanjay Sethi
1/8/13 Added Guilty Plea of Mary Estelle Curran"
1/31/13 Added Guilty Plea of Christopher B. Berg


2/19/13 Added Plea Agreement of Zvi Sperling
2/19/13 Added Plea and Sentencing of Bae Soo "Chris" Chon

3/1/13 Added Charging of Peter Troost
3/1/13 Added Plea of Sameer Gupta

3/12/13 Added Plea of Michael Canale

3/18/13 Added Sentencing of Josephine Bhasin
4/12/13 Added Guilty Verdicts for Quiel and Kerr
4/12/13 Added plea by Guity Kashfi
4/18/13 Added Indictments of Buck & Paltzer - Bank Frey Related Defendants

5/4/13 Updated stats on Canale, Upham and Curran
5/11/13 Update and added new formulas (e.g., for median incarcerations)
5/20/13 Added indictments of Fredrick & Howe.
5/22/13 Added complaint charge for Glafira Rosales; added her bank, Caja Madrid
5/22/18 Corrected formatting for cells in column "Age at Conviction"; some were incorrectly showing date rather than age
6/15/18 Added the indictments of Sathres
7/2/18 Pius Kampfen Plea Entered
7/2/18 Alexei Iazlovsky Plea entered
7/10/13 Sameer Gupta sentenced
7/13/13 Corrected a lot of errors in numbers and calculations
7/17/13 Added guilty plea of Moshe Handleman
7/30/13 Added NPA for Liechtenstein Landesbank AG to the Bank Proceedings Data Table
8/16/13 Added Plea of Edgar Pfaltzer
8/29/13 Added Guilty plea for Henrry Seggerman and other family members
8/30/13 Added Guilty plea for Aaron Cohen
9/18/13 Added Guitly plea for Ty Warner
10/1/13 Entire Spreadsheets Many changes, particularly in data presentation
11/4/13 Data Table Added Hough guilty verdict
11/5/13 Data Table Added Raminfard plea
11/11/13 Data Table Added JDS for ZKB correspondent records
12/11/13 Bank Data Table Moved the Bank Data Table to a separate worksheet
12/29/13 Bank Data Table Added Banks joining US/Swiss Bank program
1/18/14 Data Table Added Picardi Conviction per appeals decision
1/18/14 Data Table Added Warner Sentencing information
1/18/14 Data Table Added Jimmie Duane Ross sentence
2/??/14 Data Tables Split data tables into two spreadsheets -- one for indictments and one for Offshore Bank Actions
3/9/14 Added Schroder to bank list as one of 14 under criminal investigation
3/11/14 Added dismissal of Amir Zavieh due to death
3/27/14 On this and  prior 2014 dates added Amrein, Elgawhary, Hakimijoo, Lipukhin, Poulini, St. Cyr, and Vandyk, Joshua to Indictment Data Table
4/30/14 Dorig guilty plea entered