12cr 262ftpcontent4.worldnow.com/wtol/pdf/ihopindictment.pdf · 2013-02-25 · 1 (money laundering,...

Case 312middotcrmiddot00262middotDAK Doc 1 Filed 052212 1 of 65 PagelD 1

IN THE UNITED STATES DISTRICT COURT FOITIlE NORTHERN DISTRiCT Or OHIO

WESTERN DiYISION

UNITED STATES Of AMeRICA

PlaintitT

v

TAREK ELKAFRAWI TAREK EID OMAR AUTUMN LEE TANGAS KELLY ELKAFRA WI JOSE LEON-GONZALEZ aka JOSE LEON aka JOSE VARGAS nkaJUAN VARGAS aka EDWIN MARTel CARLOS GAMBOA KHALED YOUSEF JAM1L MOHAMMEO1WWAD RAMIZ AWWAD SHALIL ABOUDAKKA MAHMOUD ALI MOl-lAMED HASSAN DONNA J HARRIOTT LUCKY WILLIAMS SARA R1NEI30LT CESAR AVILA MARK ANTHONY TURNER anti YONI MERIDA

Defendants

) lNDICfMENT ) ) ) E) JU3 12CR 262 ) ) CASE NO------ shy) Title 8 United Stales ccue Section ) 1324a)(i)(A)(iii) and ) (a)(l)(A)(v)(I) Title 18 United ) States Code Sections 4 371 S44(h) ) 844(i) I00 1(a)(2) l02B(a)(7) ) (b)(l )()(1) and (I) ) 102SA(a)( I) 1341 1347 l349 and ) 1956 ) )

) ) ) )

) JUOG~ KATZ ) ) )

) ) ) ) )

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The GrandJury charges that

GENERAL ALLEGATIONS

rNTRODUCTIQN

At all times material to Counts 1middot1S of this Indictment

I Dine~quity was a pubHcally traded corporationheadquartered in Glendale California

that owned and operatedas a franchisor among other entities the International House of

Pancakes LLC(hereinafter IHOP Corporate) franchise Individual stores operated underthe

brand nameIntemationa House of Pancakes (hereinafterHOP)

2 The IHOP franchise consists of approximately 1522 domestic and intemational

restaurantsthat feature variousbreakfast itemsfor sale in its franchisee restaurants

3 As set forth in the DineEquity Franchise Disclosuredocumentprovidedto all IHOP

franchisees and relevant to the times and dates material to the charges contained herein

franchisees leasedindividuallHOP storesfrom IHOP Corporate IHOPCorporatecharged

franchisees two separate fees The first fee was an equipment and land Jease for the store The

second fee was for royalties and advertising that was approximately eight percent (8)of the

franchiseemors weekly net sales Bothof these fees were collected weekly The stores paid

the fees by electronic funds transfer in interstate commerce

4 As required by the franchise agreement all IHOP stores were required to maintaina

weeklysales tally by usingone of two Pointof Sale systems SABLE was a systemused by a

minority of stores in 20 t0 lHOP Corporate ordered it to be phased out and replaced with the

MICROS PointofSale system (hereinafter MICROS) The sales figurescompiled by both

systems wereremotely accessed by IHOPCorporate weekIyvia the Internet

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5 MICROSis a computer operating system that operated from a central server in each

store and several Point of Sale computer terminals that were connected to the server via cable or

wireless technology the Point of Sale terminals usually did not have Internet access but the main

server was connected to the Internet and in fact communicated with IHOP Corporate remotely

via the Internet

6 Among other functions MICROS was used by waitstaffto enter orders track orders

and produce customer checks The tenninals could process credit card payments record cash Or

check transactions and record voidedor discounted transactions Likewise MICROS contained

software that logged employeework hours and could be used by management to create detailed

sales reports showing various sales statistics Of note MICROS was a proprietary software that

contained several levelsof access controlled bypasswords and authorizations thus IHOP

Corporate had a different level of access to the MICROS system than a waiter did Likewise

entities with certain privileges could access the system remotely as IHOP Corporate did weekly

to download net sales figures

7 In addition to monitoring the net sales by IHOP franchisees through accessing the

MICROS system weekly IHOP Corporate created two levels of corporate contact at a more local

and regional level Although at various times during the relevant time period their titles changed

the Franchise BusinessConsultant (hereinafter FBC) was the first point ofcontact a franchisee

maintained with IHOP Corporate The FBC in turn reported to a Regional Director (hereinafter

ROn)

8 Within the IHOP Corporate structure the FBe and RD had oversight and reporting

duties for each IHOP in their regionand functioned as the representatives of IHOP Corporate

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and its interests Additionally FBC and RD personnel reported to IHOPCorporateon topics that

affected a franchisees standingwithin the corporation including a franchisees abilityto receive

relief fundsor advertising funds from IHOP Corporate or preferred treatmentbased on periodic

reviewsand auditsof the franchisees business

9 As such JHOP Corporate restricted the nature and extent of the business relationships

FBCsor RDs had with franchisees For instance an FBC or RD was forbidden to engage in

personal business transactions with a franchisee and likewisecould not personally profit from the

operationor saleof a franchise

10 Priorto December 18 2003 TAREK ELKAFRAWIowned and operatedtwo IHOP

franchises one was locatedat 601 North Burkhardt Road Evansville Indiana (hereinafter

Evansville) the other was located in Decatur Illinois At that time AUTUMN LEE

TANGAS worked for IHOPCorporate in the DecaturIllinoisregion TAREK ELKAFRAWI

maintained a social friendship with her in additionto their businessrelationship

11 Onor about August 192003 TAREK ELKAFRAWIand a personknown to the

GrandJury purchased the IHOP located at 4045 Talmadge Road Toledo Ohio (hereinafter

Talmedge) On or about December 92003 TAREK ELKAfRAWI AUTUMN LEE

TANGASL R (not charged in this indictment) and another personknown to the GrandJury

purchasedthe IHOP franchise located at 6535 Airport Highway HollandOhio (hereinafter

AirportHighway) On or about December 182003 TAREK ELKAFRAWI purchasedthe

IHOP franchise locatedat 7777Township Road 236 FindlayOhio (hereinafter Findlay) In

order to aid in runningthe franchises TAREKELKAfRAWI who was still residingprimarily in

EvansvllleJndlana made MK (not charged in this indictment) also knownas MK and MK

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the district manager for the ftanchises and hired KM (not charged in this indictment) to serve as

area manager

12Between on or about December29 2004 and on or about December 20 2006

TAREK ELKAFRAWI MK and KM purchased togetherand with others both knownand

unknownto the OrandJury the following IHOP franchises in and around the Toledo Ohioarea

6920 West Central Avenue Toledo Ohio (hereinafter Central) 10151 Fremont Pike

Perrysburg Ohio (hereinafter Perrysburg) and 3289 Elida Road Lima Ohio (hereinafter

13 On or aboutNovember7 2001 TAREKELKAFRAWI sold his interest in the

Decatur Illinois mop Thus for the relevant time period covered in this Indictment TAREK

ELKAFRAWI MK KM AUTUMN LEETANOAS and others known to the Grand Jury

owned in wholeOr in Part operated together and benefitted financiaJly from the roHowing

IHOPfranchises Evansville Talmadge Airport Highway FindlayCentral Perrysburg and

Lima

14Starting from the time TAREK ELKAFRAWI operated onlythe Evansville and

Decatur IHOPs through the present TARBK ELKAFRAWI MK KM and AUTUMN LEE

TANGASthroughtheir operationcontroland oversightofthe franchises used various frauds

schemes and criminal activities to fraudulently manipulate sales figures salaries and pa)TOll

and losses in an attempt to evade taxes avoidpaying royalties and other financial obligations

and to unjustJy and illegally divert money from the [HOP franchises to themselves

15 Through the manipulation of the MICROS system the hiring and harboringof illegal

aliens the aggravated theft and use of identification documents and the unauthorized remittance

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of checks TAREK ELKAFRAWI conspired together with MKbull and with others both known

and unknownto the Grand Jury to harbor aliens and commit identity theft in furtherance of and

in support of maiJ and wire fraud schemes as detailed below

The Grand Jury charges

COUNT 1

(Money Laundering Title 18 USC Section 19S6(hraquo

16 The infonnation contained in the General Allegationsparagraphs 1-15above is

incorporatedby reference herein

17 Fromon or about August 192003 to the date of this indictment in the Nonhero

Districtcf Ohio WesternDivision and elsewhere the Defendants TAREK ELKAFRAWJ

TAREK EID OMAR KELLYELKAFRAWI and AUTUMN LEE TANGAS did knowingly

and intentionallycombineconspire and agree with each other and with other persons both

knownand unknown to the GrandJury to commitoffenses against the United States in violation

of Title 18 UnitedStates Code Section 19S6(h) to wit

(a) to knowingly conduct and attempt to conduct a financial transaction affecting

interstateand foreign commerce which involved the proceeds of a specified unlawfulactivity

that is Alien Harboring a violationofTitle 8 UnitedStates Code sect 1324 with the intent to

promote the carrying on of specified unlawful activity that is MaiJ Fraud and Wire Fraud

violations of Title 18 United StatesCode sectsect 1341 and 1343 respectivelyand that while

conductingand attemptingto conductsuch financial transaction knew that the property involved

in the financial transaction representedthe proceedsof some form ofunlawful activity in

violation ofTide 18United States Code Section 1956(aX l)(A)(i) and

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(b) to knowingly conduct and attempt to conduct a financial transactionaffecting

interstateand foreign commerce whichinvolved the proceeds of a specified unlawful activity

that is Mai I Fraudpursuant to 18 UsC sect1341 with the intent to engage in conductconstituting

a violation of26 USC sect 7201 to wit evasion ofpaymentof taxes and that while conducting

and attemptingto conduct such financial transactionknew that the property involvedin the

financial transaction represented the proceedsof some form of unlawful activity in violalion of

Title 18~ United States Code Section 19S6(a)(1)(A)(ii)i and

(c) to knowingly conduct and attempt to conduct financial transactionsaffectinginterstate

commerceand foreign commercewhichtransactions involved the proceeds of Ii specified

unlawful activitythat is Mail Fraud pursuant to 18 USC sect1341 knowingthat the transactions

were designedin whole or In part to concealand disguise the nature Iocanon source ownership

andcontrol of the proceeds of said specifiedunlawful activity and that while conductingand

attemptingto conduct such financial transactions knew that the property involved in the fm811cial

transactionsrepresentedthe proceedsof some fonn of unlawful Beth-it) in violationof Title 18

UnitedStates Code Section 1956(a)(I)(8)(i) and

(d) to transport transmit W1d transfer and attempt to transport transmit and transfera

monetary instrument or funds involvingthe proceedsofa specified unlawful activity that is Wire

Fraud pursuantto 18 USC sect 1343~ from a place in the United States to or through a place

outside the United Statesknowing that the funds Involved in the transportation transmission

and transferrepresented the proceedsof some fonn of unlawful activity and knowing that such

transportation transmission and transfer was designed in whole Or in part to conceal and

disguise the nature locationsource ownershipand control of the proceeds of said specified

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unlawful activjry in violation of Title 18 United States Cyene Section 956(a)(2)(B)(i)

MANNER AND MEANS OF THEICONSPlRACY

18The mannerand means used to accomplish the bjectives of the conspiracy included

among others the folJowing

Koowiag Emplo)meat of U1eFaJ Aliens

19 From approximately December 18 2003 to the ~~te of this indictment the

Defendants TAREK ELKAFRAWITAREK BID OMARKELLY ELKAFRAWI and

AUTUMNLEE TANGASemployed over 200 illegal alieqs to workat the seven identifiedI

IHOP restaurants At the directionofTAREKELKAFRAWI and others known to the Orand i

Jury most of these aliens used fraudulent or stolen identificrtions while working at theseven

IHOP restaurants

20 Inorder to locateand recruit these illegal aliensIfAREK ELKAFRAWIand MK

employed several individualsknown to the Orand Jury inclyenSing but not limited to CARLOS I

GAMBOA JOSE LEON-GONZALEZ aka Jose Leon aka fose Vargas aka Juan Vargas aka

Edwin Martel FV-P and SL (not charged in this indictme~t) to recruit Illegal aliensto work at

IHOP and to IU1BJ1ge for theirarrival at one of the seven id~tified IHOP restaurants I

21 When an iHega] alien arrivedas an employee thelmanagerof the HOP at the I

directionof TAREK ELKAFRAWI MK or KM would nter the alien into the MICROS

system usingeithera fraudulent identification or II name alreadyin the systemi

22 If the illegal alien had falsepaperwork or dceumentatlon the manager would accept it I

without verifying its legitimacy conversely if the illegal aliep did not have documentation

TAREK ELKAFRAWI MK or KM would arrange for C~RLOS GAMBOA JOSE LEONshyI

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GONZALEZ FV-P 0[ others known to the Grand Jury to obtain frCudulent documcntation for

the illegal alien

23 Additionally to further the scheme to harbor and conceal the identity of the illegal

aliens TAREK ELKAFRAWIand MK would individually and personallydirect managers and

others known to the Grand Jury to cash the payroll checks of illegal aliens

24 TAREKELKAFRAWl and MK also would cash payrollcheckscfallens against

their personalbank accounts in order to help conceal the presence of illegalaliens Likewise

TAREK BLKAFRAWI authorized managers to cash payroll checks at the restaurants for illegal

alienemployees

25 It was COmmon practicefor TAREK ELKAFRAWI MK KMbulland TAREK EID

OMAR to assign multiple identities to employees for the purpose of employeesavoiding taxes or

receiving govenunentbenefits as well as to avoidpaying employees overtime wages

26 As a result of hiringand harboring illegal aliens TAREK ELKAFRAWI and MK

wereable 10 manipulate the wages of employeesreported to the Internal RevenueService for

purposes ofundelTeporting theirpayroll tax liability

27 Further by employingandharboring iJ legal aliens TAREK ELKAFRAWI and MK

manipulated Form94 reports to theBureau of WorkersCompensation for the State of Ohio

(hereinafteraWe) thus drastically reducing the franchises bi-annual payments to the state

agency

28 Further by employing and harboring illegal aliens TAREK ELKAFRAWI and MK

wereable to underpay manipulateand minimize the amount of money they actually paid to the

illegal aliens knowing the aliens would not complain or report them to law enforcement

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Understating Income

29 The schemes described in Paragraphs 19 through 28 further allowed TAREK

ELKAFRAWI MK K M and TAREKEID OMARto createan environment ill which the

managers were expected to manipulate the Pointof Sale systems to reduce the weekly netsales

figures

30 ByartificiallY deflating the net sales figures TAREK ELKAFRAWI and coshy

conspirators defrauded IHOP Corporateby paying a smalleramount of rent and royaJties to

JHOP Corporate than was actually owed furthermore the franchises qualified for rebates and

relief assistance payments from IHOP Corporate for which theyotherwisewould not have been

eligible

31 Asa resultof the underreporting of incomeandmanipulation of wages resulting from

the hiring andharboring of illegal aliensTAREKELKAFRAWl and MK as owners and

operators of the seven identified IHOP restaurants aidedand abetted by KM and AUWMN

LEETANOAS generated over$12 million in unreported income

32 Toconceal the existence of unreported income andto promote the continuance of the

schemefacilitated by the alien harboring TAREKELKAFRAWI and MKengaged in a

continuing courseof wirefraud by electronically transferring assets and fundsto credit cards in

the names of the mop franchises to a shellcorporation that is the TerryElk Groupto other

cornmerclal investments to bank accounts opened in the names of false fraudulent and stolen

identities to foreign and domestic properties and to foreign bank accounts

ColJusion with the FBC

33 In order to conceal the nature of the wire fraud TAREKELKAFRAWI MK and

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KM enlisted AUTUMN LEE TANGAS the FBe for the regionto minimize the likelihood that

IHOP Corporate would question the weekly net sales figures underreported bythe seven

IdentifiedJHOP restaurants

34 Specifically in December2003TAREK ELKAFRAWI enteredinto an agreement

with AUTUMN LEETANGAS in which AUTUMN LEETANOAS friend LR (not charged

in this indictment) would receive health benefits and paychecks in return for AUTUMN LEE

TANGAS making an undocumented investment in the FindlayIHOP

35 Prior to the December 182003 purchase of the Findlay IHOP byTAREK

ELKAFRAWI AUTUMN LEETANOAS had informed TAREK ELKAFRAWIthat IHOP

Corporateneededto find a suitable purchaser for the Findlay poundHOP AUTUMN LEE TANOAS

knew that TAREK ELKAFRAWI did not have the financial ability to purchase the franchise at

that time hut that she herself did However AUTUMN LEETANGAS knew that because of

her position 8$ FBC she was precludedby IHOP Corporate from investing in any franchise

36 Inreturn for providingTAREK ELKAFRAWI$50000 to purchase the Findlay

IHOP AUTUMN LEETANGAS friend LRwas listed as minority owner of the Airport

Highway mop and receivedweekly paychecks andhealth benefits from that corporation despite

the fact that she never worked as an employee there

37 On or about December6 2004 AUTUMN LEE TANGAS deposited a $5000 check

drawn on the Airport HighwayIHOP account(and signedby TAREK ELKAFRAWI) into her

bank accountas a partial return on her sub rgainvestment in the Findlay IHOP

38 On or about April 23 2005 AUTUMN LEE TANOAS depositeda $40000cashiers

check from TAREK ELKAFRAWls personal bankOld National Bank in Evansville lndiana

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into her bank account as ~ partial return on her investment in the Findlay IHOP

39 AUTUMN LEETANGAS failed to inform lHOP Corporateof her financial

relationship witheitherLR or TAREK ELKAFRAWI

40 On or about June 8 2005 AUTUMNmiddot LEETANOAS deposited a $20000 check

drawn on the Airport Highway IHOP account (andsignedby TAREK ELKAFRAWI) into her

bankaccount as a final return on her investment ill the FindlayJHOP Since that investment

AUTUMN LEETANGAS hal continued to serveas FBC for the restaurants owned and operated

by 1AREK ELKAFRAWI and othersknown to the Grand Jury During that time those

restaurants wereneveraudited nor were their sales losses or financial performances questioned

41 IHOPCorporate also was not notified of a fire at the FindlaylHOP in 2008 that

resulted in approxhnately $136 million in damage claims by TAREK ELKAFRAWI and the

closureof the location for three months Such information is the type ofmaterial information

IHOP Corporate expects FBCs to collect and provide in reports to headquarters

42 On multiple occasions known to the Grand Jury AUTUMN LEETANGAS informed

managers of the Toledo-area IHOPs that she knewthat a numberof illegal aliens worked for the

lHOPsownedand operated by TAREKELKAFRAWIand madestatements to persons known

to the Grand Jury that everyone wouldbe in trouble if that fact became known

43 Pan afthe incomplete and erroneous infcrmation provided by AUTUMN LEE

TANGAS to IHOPCorporate included her filing yearly reports recommending that lHOP

Corporate subsidize the Central Avenue IHOP by providing a weekly credit ofapproximately

$2300 This credit referred to as a reliefpayment was supposedto be used to lessen the burden

of payingweekly rent and royalty payments for an underperforming restaurant Originally

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intended by mop Corporate to be a temporary short-term paymentused in extraordinary

circumstances through the attestations andsupport of AUTUMN LEETANGAS theCentral

IHOP received credits for overfive years Asa resultTAREKELKAFRAWIpersonally

realizedover$500000 in revenue that otherwise would have been retained by mop Corporate

44 Additionally the annual reports supporting on-goingrellefpayments enabled TAREK

ELKAFRAWI and MK to justify declining sales which in actuality were a direct result of

Point of Sale system manipulations and otherfrauds rather than a marketcondition affecting the

franchise

45 Protected from IHOPCorporate scrutiny TAREKELKAFRAWI MK and KM

directedand controlled several ongoingwirefraud schemes involving the finances of their IHOP

franchises These wire fraudschemes faU intothe following categories Point of Salesystem

manipulations of the grossand net sales and fraudulent reporting of assets and liabilities to skew

the performance of certain restaurants thereby qualifying them for IHOPCorporate benefits

false reporting to ewe and payroll manipulations to enable improperhealthand welfare

benefits

Point of Sales MauipulatloD

46 In addition to the aboveschemes from approximately 2004 to the dateof this

indictment TAREK ELKAFRAWI MK and TAREK EID OMARpersonally directed

managers to manipulate the Pointof Sale systems in order to remove cash from the stores 8S

unreported income

47 TAREK ELKAFRAWI and MK directed the Point of Sales system remotely

through the use of software that gave them full access and controlof the Pointof Salessystem

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from their homes Since approximately 2010-20]) TAREK ELKAFRAWI and MK have used

softwarecalled Team Viewer This software was installed on the home computers ofTAREK

ELKAFRAWI and MK in 2010 and 2011 respectively shortlyafter the latestMICROS system

was installed on all [HOP computers

48 One of the schemes to defraud was to manually reset the internal clock and calendar

of the MICROSsystem For instance on a Monda) the MICROS system would be set two days

ahead this would essentially pausethe system from downloading and compilingthe sales

figWes Thus although on that Wednesday the MICROS system would recognize the sales

recorded for Monday Tuesday and Wednesday and create aggregate statistics for those three

days the fact that the system was paused for thosedays allowed managers to manipulateor

under-report all of the cash transactions because cash transactionswere recognized as open

tickets for those threedays

49 The benefit of having an openticket was significant As long as a ticket was

open a sale was not considered complete that ticket could then be manipulated or even

deleted completely Thus when the MICROS system clocks werereset any open tickets or

cash transactions could be voided in MICROS and the easb receivednot recorded

50 In addition to manipulatingthe intemalsettings of MICROS MK and TAREK

ELKAFRAWI deviseda scheme whereby the MICROSsystem would simply be turnedoff

either by MK or a manager and product sales rung up manually

5 t Like the clock-settingscheme when MICROS was off-line tickets became

unreportable so cash transactions were not recorded by the system and moniescould be received

and deposited without lUI) paper trail Such transactions were not taxed and the sales were not

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recorded at the IHOP Corporate level so money that would otherwise have triggered the payment

of taxes or franchise feeswas kept by TAREK ELKAFRAWI as unreported income

52 TAREK ELKAFRAWI MKand TAREK EID OMARalso manipulated the

reporting of sales through the use of coupons When a customer paid in cash the store manager

was directed to use a store coupon to reduce the ticket or void the sale completely Therefore the

difference betweenthe reduction or void was not reflected in the final sale total and could be

taken by management as unreported income Accordingly TAREKELKAFRAwr MK and

TAREK EID OMARdirected their managers to use cash sales transactions to realize unreported

incomebull

53 ~AREK ELKAFRAWIand TAREK BIDOMAR manipulated the SABLE systemin

the Evansvillerestaurantmuch morebrazenlythan in theToledo-arearestaurants because of

certain exploitablecharacteristics of the SABLEsystem

54 Manipulations also affected employees salaries Starting in 2004 and continuing

through the present TAREK ELJltAFRAWI MK and TAREK ErO OMARdirected managers

to automatically deduct30 minutes fromalmost every employees time card daily in the Pointof

Sale systemsusing the BmiddotSO1 programs ability to edit entries

Manipulatiag Profit and Loss Statemenl$

55 The goal of these schemeswas to divert money from the restaurants actual gross

income into the personal accounts ofTAREK ELKAFRAWI and MK as unreported and

untaxed income As part of the schemeto laundermoney and evade federal state and local

taxes TAREK ELKAFRAWIMKbull KMand TAREK EID OMAR also directedaccountants

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and bookkeepers to manipulatethe profit and loss statements (hereinafterPampLs) and balance

sheets for their various corporations

56 A PampL is a physical or electronic documentdetalHng how a corporations gross

income is transformed into the net income It displays the reported gross income for a specific

period oftime and the costs and expenses charged against this income The purpose is to show

interestedpartieswhetherthe corporation lost Or made money The accountants created the PampL

statements using data providedby TAREK ELKAFRAWI and MK and relied on those PampLs to

filecorporate taxes

57 That data wasculled from various sources MK helped create the PampLspreadsheets

by providing the documents to the managersand then received the completed weekly

spreadsheets via email Upon receiving the PampL spreadsheets the restaurant managers added in

reported total sales laborcosts for the staff invoicesfor food and supplies food discountsand

manager voids However the managers salaries end the restaurants rent expenses were entered

in the spreadsheet by MK and could not be altered by other employees Included in the

spreadsheetportioncreated by MK were some budgetary lines containing debits for categories

that simply did not exist as businessexpenses Thenumbers provided by MK were inflated

For example the LimaIHOP PampLlisted a gross total ofapproximately$ ]500 per week for

managers salaries However the number that MK entered into the PampL for managers salary

was $2100 per week Likewise the amount paid in rent was consistently inflated in excessof

actual rent payments for the tHOP restaurants The spreadsheets were then submitted to the

accountantswho created the PampL TAREK ELKAFRAWI reviewed the final PampL and made

revisions to further hide his efforts to divert profits

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58 Byknowingly entering inaccurate infonnation into the PampLs TAREK ELKAFRAWI

MK KM and the store managersactingat their direction in effect manipulated the tax

burden levied on their corporation byfederal state and local governments

59 Furthermore as II result of the PampLmanipulation the net profits Were artificially

deflated to minimize the amount of royalties and rent paid to IHOP Corporate

Defrauding Worken Compensation

60 Beginning in approximately2003 TAREK ELKAFRAWI MK and KM set up

various schemes to defraud BWC and lowerthe amount they had to pay into the Workers

Compensation system BWCpayments helpcover the cost of injuries to employees whoare hurt

on the job and functions as a ferm of insurance for a company The percentageof wagespaid by

the employerare relatedto the type of business a companydoes the number of employees the

number of claims in prior reporting periodsand other factors to arrive at a semi-annual figure

owed by a company

61 From 2004 to the present TAREK ELKAFRAWIand MK manipulated some of the

factors used by awe to determine an employers premiumsfor its employees For instance

since managers premiumsare calculated at a higher rate because their salaries are greaterthan

other employees TAREKELKAFRAWI MK and KM devised a scheme to lower manager

reporting to zero(0) likewise a cooks premium would be calculated at a higher rate because

they work in moredangerous situations thanwaitresses TAREK ELKAFRAWI MK and

KM developedwaysto manipulate the reporting ofemployees average weekly salaries Also

although overtime and tips are calculated by BWCTAREK ELKAFRAWI MK and KM

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deviseda schemeto avoid includingthose two factors in the final equation to fraudulently

understate premiums owed to awe

62 During2004 MK and KM submitted the semi-annual reports in person at the

Toledo office ofBWC The paymentswere made via check which triggered an electronic funds

transfer from IHOP bank accounts to BWe accounts In 2005 awc switched to an electronic

filing system

63 MK directedKM to use the averageof the lowest weekly payroll to calculatethe

semi-annual wage figure despite the fact that Bwe regulations required an average ofall weekly

wage figures for the reporting period By submitting only an average of the lowest weeks

TAREK ELKAFRAWI MK and KM deflatedthe wage figure

64 To further depress the numbers MK told KM to omit the salaries ofmanagers and

tips and then deductmore from the total Generally this manipulationdecreased the final wage

figure by an additional twenty percent(20)

6 From 2004 to the date of this indictment TAREK ELKAFRAWI was made awareof

the paymentfigure regardless of who filed the form and directed each paymentto be lower than

the previousone

66 DespiteTAREK ELKAFRAWls seeminglyarbitrarY calculus this reportingfigure

could be audited by awe The department required all businesses to file a Form 941 which

listed employees wages and taxes paid every90 days for the purpose ofpaying federal taxes

67 The Fonn 941 was created for BWC using Profit and Loss sheets MICROS and

payrollrecordsand was generally consistentwith those documents

WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

68 During an audit BWe could request the Form 941 and compare those numbers with

the numbers provided to awe

69 Between 2004 and 2009 KM received noticesof Bwes intention to audit various

Toledo IHOP locations Each timea notice was receivedKM TAREK ELKAFRAWI and

MK simplyignored it Threeof the auditswere never perfonned by BWC

70 BWe did audit the Findlay IHOP in 2007 fora two-year period Originally it was

determined that the restaurant owed over $55)000 in unpaidawe premiumsfor that timeperiod

71 In orderto avoid paying these premiums KM amendedtherestaurant)s worksheet

deletingmanagersnames from the list of employees and fraudulently listing the managers 8S

officersof the corporation that owned Findlayand therefore we~ exempt from payingworkers

compensation premiums However the Articles of Incorporation were not changed to list these

managers as corporate officers

72 Bymaking this change at the direction ofTAREK ELKAfiRAWI KM reportedly

reduced the amount of premiums owed awe to approximately i35000 When AunrMN LEE

TANGAS learned of thisscheme rather than reporting it to IHOP Corporate either the crime or

the addition of newofficersas required by corporate policy she told KM Youjust saved

TAREKs a-

73 In 2007 in response to the auditTAREKELKAFRAWI MK and KMcreated the

Terry Elk Group all managers weretransferred to that company and put on its payroll The

Terry Elk Group was created byKM at thedirection ofTAREK ELKAFRAWIto further

minimize payments to awe

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Case 312middotcr-00262middotDAK Doc 1 Filed 052212 20 of 65 PagelD 20

20

74 Although each of the seven identifiedmop restaurants transferred money to the

Terry Elk Groupto pay salaries for managers the Terry Elk Group never paid awe taxes

75 TAREK ELKAFRAWIand MK were officers of the Terry Elk Group and TAREK

ELKAFRAWland AUTUMN LEETANGAS both told KM that this was a great solution to

avoid payingBWC

76 The falsification of recordsand thecreation of the Terry Elk Group resulted in an

underpaymentofapproximately S2S0OOO to BWe

Document FJ1lud

77 TAREK ELKAFRAWI MK and TAREK EID OMAR further manipulated the

accounts of the IHOPrestaurants in order to laundermoney through false payouts and

fraudulentlyreported transactions

78 TAREK ELKAFRAWI MKand TAREK EID OMAR used a system of payouts

in the fonn of paper receipts deposited in the cash registers to reflect further unreported cash

withdrawals While these receipts were ostensibly for occasional items such as landscaping

charges extra food ingredients or supplies jn reality most payouts were not for services

rendered but weremerely cash withdrawals TAREK ELKAFRAWI MK and TAREK EID

OMAR directed managers to create payout slips to cover cash withdmwals and use the payout

slips to justify the withdrawals as business expenses to the accountants

Insurance Fraud

79 In 2008 the Findlay IHOP burned as a result of arson The fire was intentionally

started by JOSE LEON-GONZALEZ and individuals unknown to the Grand Juryat the direction

PAGE El6 5 WTOL NEWSOS232012 1144


21

and orderofTAREK ELKAFRAWI and MK to facilitate insurance fraud schemes by TAREK

ELKAFRAWI

80 TAREK ELKAFRAWIsubmitted approximately $136million in fraudulent

insurance claims for firedamage to the restaurant The receipts submitted to the insurance

company reflected overcharges charges for work never doneworkdone at artificially inflated

prices and for fraudulent payroll claimsand lost income Additionally TAREK ELKAFRA WI

created wholly fictitious invoices and diverted thosepayments to his personal use

Rebate Fraud

81 TAREK ELKAFRAWIandMK used a varietyofadditional accounting

manipulations to affect the franchises balancesheets For example TAREKELKAFRAWI

often personally received rebate checks from food and beverage vendors reflecting the large

amountsofmoneyspent with theircompanies Thesechecksweremailed directly to TAREK

ELKAFRAWIs homes in Toledo and Evansville ratherthan delivered to the intended restaurant

The amounts were substantial Tropicanas annual rebate was approximately $12000 Cocashy

Colas annual rebate was approximately $7500 US Foods annual rebate was approximately

$80000 and Pepsis annual rebatewasapproximately S55000 From2004 to the date oftbis

indictment the total amount of rebate payments received by TAREK ELKAFRAWI exceeded

SIIOOOOO

82Before 2005TAREK ELKAFRAWI simplyused this money for personal expenses

However after 2005 TAREK ELKAFRAWIoccasionally reinvested the rebate money into the

franchises as a loan from officer

WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22

83 Under this scheme TAREK ELJltAFRAWI was essentiallyclaimingthe corporations

money for himself8Jld loaning it back to the businesswhilenot reporting the rebate money as

personal income This generated an additional unwarranted liability for the corporation receiving

the loan while TAREK ELKAFRAWI would take a personal loss on his taxesfor the unpaid

loan Thus the overall tax liability for the company and for TAREK ELKAFRAWI was

fraudulently lowered

Other Schemes to Defraud

84 Thebalance sheet was also affectedby claimingremodelingcosts as a liability instead

of an asset IHOP Corporatemandated that each restaurant be remodeled every five years Per

JHOP Corporate policy this costs a franchise approximately $70000 Under standard

accountingpractices this remodel should be considered an appreciation However TAREK

ELKAFRAWI regularly directed the accountants to claimthis expense as repair and

maintenance considered a liability

85 In September2010 ManagementServices the accountantsused by TAREK

ELKAFRAWI questioned a $40000 remodelingof the Evansville restaurant completedin 2007

TAREK ELKAFRAWI lied to the accountantsthat the $40000was a personal loan from a

businesspartner Management Services then issuedcheckstotaling $40000 to the business

partner TAREK ELKAFRAWI took these checks for his own purposes

86 TAREK ELKAFRAWI also used the restaurants to obtain loans that he would

otherwisenot beable to secure TAREK ELKAFRAWIapplied for loans using well-performing

IHOP restaurants as collateral for the loans then used those loans to pay for improvements on his

other (HOPrestaurants

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Case 312-cr-00262middotDAK Doc 1 Filed 052212 23 of 65 PagelD 23

23

87 The improperbenefitreceived arose from the fact that each restaurant is an

independent corporation Knowing that certainIHOP restaurants such as Findlay would be

unable to securea loanTAREK ELKAFRAWIwould apply for a loan using a corporation for a

healthyrestaurant likeLima Once he hadsecured that loan he wouJd use the money on the

unqualified restaurant

88 Thusthe healthy restaurant wouJd cany a loss in the form of an outstanding loan on

its books lowering its tax liabilities while the other restaurantenjoyed the use of the loan

without having to report the transferof funds as profit

89 TAREKELKAFRAWI furtherusedschemes to transfer moneyobtained from IHOP

Corporate intended to benefitone restaurant to the use of another restaurant or directly to

himself

90 Forinstance advertising and marketing revenue would be used byTAREK

ELKAFRAWIand MK in a mannersimilar to the rebate checks In 2007 TAREK

ELKAFRAWIsubmitted a fraudulent invoicereflecting the purchase of an advertising sign for

CentrallHOP for$13500when in facthe only spent $3500 on the sign He receiveda check

fromIHOPCorporate for $13500and pocketed the difference TAREK ELiltAFRAWI

thereafterreported the remaining $ J0000 as a loan ftom officer and not taxable income

9Jbull TAREK ELKAFRAWI and MK also used the CentraliHOPs advertising budget

provided by li-fOP Corporate to pay for all of the northwest Ohio ]HOPs marketing They

would inflateCentrals invoice with the Invoices for the five other restaurantsand then send that

aggregate invoice to HOP Corporate

PAGE 091 505232012 1144 4192447104 WTOL NEWS

Case 312-cr-00262-DAK Doc 1 Filed OS2212 24 of 65 PagelD 24

24

MediearelWelfarerrax Fraud

92 TAREK ELKAFRAWI MK and TAREKEID OMAR together and separately

devised schemesto personaltycollectmedical and welfarebenefits for which they did not

qualifyand sanctioned employees to do so as well

93 Using an alternate identity MK split his salary between two paychecks creating a

lower reportableincomefor each identity Usingthese dual identities MK has to date claimed

approximately $140000 in Medicaid paymentsand $35000 in food stamps and welfare benefits

from the State of Ohio

94 To further these schemesTAREK ELKAFRAWI and MK created a false property

management companythrough which MK paid rent to TAREK ELKAFRAWI in order to

show less income BothTAREK ELKAFRAWIand MK created and submitted false payroll

checks and financial documentsto support the fraudulent claims

95 TAREK ELKAFRAWI and MK also sanctionedand encouraged employees to file

fraudulent claims KHALED YOUSEF TAREK EID O~ RAMIZ AWWAD and JAMIL

MOHAMMED AWWAD were told by TAREK ELKAFRAWI and MK how to minimizetheir

payrollearnings throughthe use of multipleidentities in order to claim benefits TAREK

ELKAFRAWI toldTAREK EID OMARto eitherstart fraudulently claiming welfare or quit

having children

96 These manipulations to income revenue and payroll were reflectedin erroneousand

fraudulent tax statements to the Internal RevenueService TAREK ELKAFRAW1 directed

accountants to file his personal and corporate lax returns based on this fraudulent information in

an attempt to minimize and obscure his true incomeand tax liabilities

PAGE 10 5WTOL NEWS4192447104OS232012 1144


25

Money Laundering Schemes

97 Inorder to hideandconceal thesourceof the proceedsof the wire fraud schemes

TAREK ELKAFRAWI KELLY ELKAFRAWI MK and TAREK EID OMAR engaged in real

estatetransactions

98 TAREK ELKAFRAWI loaned TAREKEID OMARand previous Evansville mop

managers YS andAA approximately S50OOO to purchase a gas station in Evansville Indiana

usingfunds derived solely from TAREK ELKAFRAWrs rnop franchises

99 To conceal the source and nature of the funds used to purchasethe gas station located

at 600North Burkhardt Road Evansville Indiana TAREK ELKAFRAWI transferred

approximately SSOOOO to TAREK EIDOMAR Y S and AAwhich theyused to purchase the

gasstation

100Using laundered assets fromthe IHOP restaurants TAREK ELKAFRAWI and

KELLY ELKAFRAWI purchased homes at l0400 Tecumseh Drive Newburgh Indiana and

J4745 Prairie Lake Drive Toledo Ohio

101 Likewise MK purchased the following properties using funds from bankaccounts

in his various names 2510 Live Oak Road Sylvania Ohio 4027 Meadowgreen DriveSylvania

Ohio 7129 Sandy Springs Road Maumee Ohio and4837 SpringbrookDriveToledo Ohio

The funds were proceeds of the fraudulent schemes

102 Finally from 2004to the date of this indictment TAREK ELKAFRAWIsent

proceeds of fraudulent IHOP transactions overseas by carrying them on his person usingbank

acccunts ownedandcontrolled byTAREKEIDOMARand others knownto the Orand Juryand

using Western Union accounts operated by TAREK EIDOMARand SM (not charged in this

41 1pound44 (1~4 WIUL N~W~

Case 312-cr-00262~DAK Doc 1 Filed 0522112 26 of 65 PagelO 26

26

indictment) Those funds have been used in part to purchase real estate and to make investments

in Egypt

All in violation of Title 18 United States Code Section I956(h)

COVNTl

(Conspiracy to HarborAliens Title 8 UsC Sections t324(a)(l)(AXiii) and I324(a)(1)(AXv)(I)

The Orand Jury furthercharges that

I03 Paragraphs 1-16and 18-I02 are re-alleged and hereby incorporated by referenceas if

fully set forth herein

104 From at least as early as January2004 the exact date to the Grand Jury unknown

through at least December31 2011 in the Northern District of Ohio Western Division and

elsewhere the DefendantsTAREK ELKAFRAWI KELLY ELKAFRAWI AU11JMN LEE

TANGAS MK JOSE LEONmiddotGONZALEZ aka Jose Leon aka Jose Vargas aka Juan Vargas

aka Edwin MartelTAREK ElD OMAR CARLOS GAMBOA KHALED YOUSEF RAMIZ

AWWAD aka Ray JAMIL MOHAMMAD AWWAD KHALIL ABOUDAKKA MAHMOUD

ALI MOHAMED HASSANDONNAJ HARRIOIT LUCKY WILLIAMS and CESAR

AVILA did knowingly and intentionally combine conspire and confederate with each other and

with others known and unknown to the Grand Jury to conceal harbor and shield from detection

one or more aliens namely FJV-PJOSE LEON-GONZALEZ aka lose Leon aka Jose Vargas

aka Juan Vargas aka Edwin Martel MT-C C V V-A S L CESAR AVILA CARLOS

GAMBOAE M A M A G F G J LNU J LNU and approximately two hundred other

aliens known to the Grand Jury In several buildings including but not limited to the Perrysburg

PAGE 12 5WTOL NEWSOS232012 1144 4192447104

Case 312-cr-00262-DAK Doc 1 Flied 052212 27 of 65 PagelD 27

27

Findlay Lima Airport Highway Central Talmadge and Evansville JHOPs as wellas 801 Hiltop

and 4020 RoyerRoad in ToledoOhio knowingand in recklessdisregard of the fact that the

aUen(s) had cometo entered and-remained in the United States In violation of law

A) 11 waspart of the conspiracy that the managers of (HOP restaurants

would hire undocumented aliens to workat the mops after clearingthe

hires with MK or TAREKELKAFRAWI

B) It was further part ofthe conspiracy that undocumented aliens would be

paid in cashuntil theyobtained fraudulent immigration and workdocuments

C) It was funher part of the conspiracy that co-conspirators sometimes would

assist the aliensin finding lodging and in cashing checksat the mop

or bankinginstitutions

D) It was further part oCthe conspiracy that undocumented aliens often would

be paid usinga fake name Or check name

E) It was further part of the conspiracy that the undocumented aliens sometimes

would be transported to other HOP restawant locations to work

F) It was further part ofthe conspiracy that co-conspirators sometimes would

assign to the undocumented aliens the socialsecurity numbers and personal identifierS of

former employees to shield the illegalworkers from discovery

All in violation of Title 8 United States Code Sections 1324(a)(l)(A)(iii) and

1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7

(Mail Fraud Title 18USCbull Section 1341)

The Grand Jury furthercharges that

t OS The allegatiens contained in paragraphs Imiddot16 and 18middot02 of this Indictment are reo

allegedand hereby incorporated by referenceas if fully set forth herein

106 From on or about August 192003 to the dateof this Indictment in the Northern

District or OhioWestern Division and elsewhere TAREK ELKAFRAWI AUTUMNLEE

TANGAS andMK (not charged in this Indictment) devisedand intended to devise a scheme

and artifice to defraud IHOPCorporateand to obtain money and property by meansof materially

false and fraudulent pretensesrepresentations and promises

MANNER AND MEANS

107It waspart of the scheme that TAREK ELKAFRAWI through the use of the

MICROS system knew that sales were obtainedby IHOP Corporate on 8 weeklybasis through an

automatic remote uploading ofdata TAREK ELKAFRAWI knew that IHOP Corporateused the

weeklynet sales figures to determine the weeklyroyalty and rent amount owed byeach franchise

likewisehe knewthat IHOPCorporatedid not examine the weekly deductions from grosssales

that resulted in the net sales figures

108 In fact prior to 2004 TAREK ELKAFRAWI receivedregular IHOP Corporate

reviewsof the operating expensesand balancesheets that showed the costs deducted from gross

sales reflected in net sales After AUlUMN LEETANGAS became FBC in 2004 such thorough

PAGE 14 5WTOL NEWSOS232012 1144 4192447104

Case 312-Cf-00262-DAK Doc 1 Filed 0522112 29 of 65 PagelD 29

29

reviews ceased entirely TAREKELKAFRAWI thereafter devised various schemesto

manipulate the MICROS system in order to create lower-than actual weekly net sales

109Onesuch schemewas to simply tum the MICROS system otT so sales werenot

recorded

110Additionally TAREK ELKAFRAWI instructed his lHOP managers to voidsales

entirelyor to givesignificant discounts to tickets after the ticket had been paid for by thecustomer

and closed

11 J Othercosts chargedagainst grosssales includedunit promotions contests

maintenance andpayouts for whichno documentation was provided In fact these were cash

distributions toTAREK ELKAFRAWI and other employees representingunreported income

112TAREK ELKAFRAWI also woulddeposit rebatecheeks from vendors into the

CentrallHOP account however he would direct his accountants to reflect the deposit as a loan

from officer rather than as incomefrom a rebate This fraudulent representation created an

additional debt on the balance sheet of Central JHOP thus giving the appearancethat the

restaurantwas encumbered with debt and operating expenses and not profitable

1t3 Asa result of these schemes TAREK ELKAFRAWI created the appearance through

his weeklysalesfigures that the CentrallHOP store wasseverely underperforming

114 SInce 2007 TAREK ELKAFRAWI with the help of AUruMN LEETANGAS

applied for rentand royalty reliefpayments from IHOPCorporate Based on the fraudulent

weeklynet sales reports and the annual recommendation of AUlUMN LEE TANOASTAREK

ELKAFRAWIreceived approximately $2300 a week in rentas well as royaltyrelief from HOP

Corporate to which he otherwisewJ not entitled

OS232012 1144 4192447104 WTOL NEWS PAGE 15 5

Case 312-cr-00262-DAK Doc 1 Filed 052212 30 of 65 pagelD 30

30

116 ThesereHefpayments werememorialized in annualcontractsamending the franchise

agreement for eachyear to retlect the newrelief payment agreement Thesecontracts were mailed

from mop Corporate headquarters in Glendale California to Toledo Ohio after the FBCand

RD memos were submitted and approved

117 Onor abouteach of the dates set forth below in the Northern District of Ohio

Western Division and elsewhere for the purpose of executing and attempting to execute the

abovedescribed scheme and artifice 10defraud DefendantsTAREK ELKAFRAWI and

AUTUMNLEE TANOAS knowingly caused to be placed into any post office or authorized

depository for mail matterany matteror thingto be sentand deliveredby the US Postal Service

and caused to be deposited any matterto be sent or delivered by privateand commercial interstate

carrier the following matterfrom Glendale California to Toledo Ohioeach mailing constituting

a separate count

COVNT3

~ SENDER MAJLMATIER

September 24 2007 IHOP Corporate mailing of Amended ReliefContract

COUNL4

June5 2008 IHOPCorporate mailing ofAmended ReliefContract

COUNTS

August 172009 lHOP Corporate mailing of Amended Relief Contract

CQUNT6

May 25 20)0 IHOP Corporate mailing of Amended Relief Contract

OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7

May 162011 IHOPCorporate mailing of Amended Relief Contract

All in violation ofTitle l8 United States Code Section 1341

COUNTS

(Health Care FraudTitle 18 USC Sections 1347and 2)

The Grand Jury further charges that

118The allegations contained in 1-16and 18-102of this Indictment are re-allegedand

herebyincorporated byreferenceas if fullyset forth herein

119Using the methodsdescribed in Paragraphs 60-78 TAREK ELKAFRAWr and

others known to the Orand Jury submitted fraudulent reports to BWe resulting in BWe

undercbarging the Airport Highway IHOP

120 From on or about June 4 2004 to the date of this Indictment in the NorthernDistrict

of Ohio Western Division and elsewhere TAREK ELKAFRAWI and others known to the

Orand Jury having devised and intendingto devise B scheme and artifice to defraud the Ohio

Bureauof Workers Compensation (BWe) a healthcare benefit program as defined in Title 18

United States CodeSection24(b) of money by means ofmateriaJly false representations and

promises that was and is in connectionwith the paymentfor health care benefits items IUId

services did knowingly and willfully execute the aforesaid scheme

In violation of Title 18 UnitedStates Code Sections 1347and 2

PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9


The Orand Jury further charges that

121 The allegations contained in paragraphs )-16 and 18102 of this Indictmentare reo

alleged and herebyincorporatedby reference as if fully set forth herein

122 Using the methodsdescribed in Paragraphs60-78 TAREK ELKAFRAWI and

others known to the Orand Jury submitted fraudulent reports to Bureau of Workers Compensation

(BWC)resulting in BWe undercharging theTalmadge IHOP

123 From on or about June 4 2004 to the date of this Indictment in the Northem District

ofOhio Western Divisionand elsewhere TAREK ELKAFRAWI and others known to the

Grand Jury having devised and intendingto devisea scheme and artifice to defraud the Ohio

awe a health carebenefit program as defined in Title )8 t United States CodeSection 24(b) of

moneyby means of materially false representations and promises that was and is in connection

with the paymentfor health care benefits hems and services did knowinglyand willfullyexecute

theaforesaid scheme

In violation of Title 18 UnitedStatesCode Sections 1347 and 2

CQUNTlll

(Health Care FraudTitle 18USC Sections 1347and 2)


124 Theallegations contained in paragraphs 1-16 and 18-102 of this Indictmentare reshy

alleged and hereby incorporated by reference as if fully set forth herein

PAGE 0315WTOL NEWSOS232012 1149 4192447HI4


33

125 Using themethods described in Paragraphs 60-78 TAREK ELKAFRAWI and

others known to the OrandJury submitted fraudulent reports to BWC resulting in BWC

undercharging the Lima IHOP

126 From on or about August 31 2007 through the date of this Indictment in the

Northern District of Ohio Western Divisionand elsewhereTAREK BLKAFRAWIand others

known to the GrandJury havingdevisedand intendingto devise a scheme and artifice to defraud

the Ohio Bureau of Workers Compensation (BWe) a health care benefit program as defined in

Title 18 United StatesCode Section24(b) of money by means of materially false

representations and promises that wasand is in connection with the payment for health care

benefits items and services did knowingly and willfullyexecute the aforesaid scheme

In violationof Title 18UnitedStates Code Sections 1347and 2

COUNT 11

(Health Care Fraud Title 18 USC Sections 1347and 2)

The Grand Jury furtherchargesthat

127The allegations contained in paragraphs 1-16and 18-102of this Indictment are reshy

allegedand herebyincorporated by reference as if fully set forth herein

128 Using the methods described in Paragraphs60-78 TAREK ELKAFRAWI and

others known to the OrandJury submitted fraudulent reports to Bwe resulting in awe

undercharging the Findlay IHOP

129 From on or aboutMay 102004 through the date of this Indictment in the Northern

Districtof Ohio Western Division and elsewhere TAREK ELKAFRAWI and others knownto

theGrand Jury havingdevised and intending to devise a scheme and artifice to defraud the Ohio

Bureau of WorkersCompensation (BWe) a health care benefit program as defined in Title 18

4) lL44Hl4 WIUL NIW~


34

United StatesCode Section 24(b) of moneyby meansof materially false representations and

promises that wasand is in connection with the payment for healthcare benefits items and

services did knowingly and willfully execute the aforesaidscheme

In violation of Title 18 United States Code Sections 1347and 2

CoUNT12

(Health Care Fraud Title 18USC Sections 1347and 2)

The Orand Jut)I further charges that

130 The allegations contained in paragraphs Imiddot] 6 and 18-]02 of this Indictmentare reshy

alleged and hereby incorporated by reference as iffulJy set forth herein

13 l Usingthe methods described in Paragraphs 60-78 TAREK ELKAFRAWI and

others knownto the Orand Jury submitted fraudulent reports to BWe resulting in awe

undercharging the Central IHOP

132 From onor about February 28 2005 through the date of this Indictment in the

Northern Districtof Ohio Westem Division and elsewhere TAREKELKAFRAWI and others

known to the Grand Juryhavingdevisedand intending to devisea scheme and artifice to defraud

the Ohio Bureau of Workers Compensation (BWC) a health care benefitprogram as defined in

Title 18 United States CodeSection24(b) of money by means ofmaterially false

representations and promises that was and Is in connection with the paymentfor health care

benefits items and services did knowingly and willfully executethe aforesaid scheme

In vioJation of Title 18 United States Code Sections 1347and 2

41 I~4411~4 WIUL N~W~

Case 312middotcr-00262middotDAK Doc 1 Filed 052212 35 of 65 pagelO 35

3S

COUNT 13

(HealthCare Fraud Title 18 USC Sections 1347 and 2)


133The allegationscontained in paragraphs 1middot16 and 18middot102 of this Indictment are reshy

alleged and herebyincorporated by reference 8$ if fullyset forth herein

134 Using the methodsdescribed in Paragraphs 6Q78 TAREK ELKAFRAWI and

others known to the GrandJury submitted fraudulent reports to awc resulting in awe

undercharging the Perrysburg JHOP

135 From on or about August 30 2005 through the date ofthis Indictment in the

Northern District of Ohio Western Division and elsewhere TAREK ELKAFRAWI and others

known to the GrandJury having devised and intending to devise a scheme and artifice to defraud

the Ohio Bureauof WorkersCompensation(BWC) a health care benefit program as defined in

Title 18 United States Code Section 24(b) of money by means of materially false

representations and promises that was and is in cenneetlon with the payment for health care

benefits items and services did knowinglyand willfullyexecute the aforesaid scheme

In violationofTitle 18United StatesCode Sections 1347 and 2

COUNTS 14-17

(Mail Fraud Title 18 USC Section J341)


136 The allegations containedin paragraphs 1-16 and 18middot102 of this Indictmentare reshy

alleged and hereby incorporatedby referenceas if fully set forth herein

131 Fromon or about January 30 20ll through on or about April 10201 I in the

Northern District of Ohio Western Division and elsewhere Defendants TAREK ELKAFRAWI

PAGE 061lbWIDe NEWS~b1L32012 1149


36

and TAREK EIDOMARdevised and intended to devisea scheme and artifice to deframiddotud and to

obtain moneyfrom THOP Corporate by meansof materially false and fraudulent pretenses

representations and promises

MANNER AND MEANS

(t was part of the schemeand artifice that

]38 Using the methods described in Paragraphs 46-54 and 71-78 TAREK ELKAFRAWI

and TAREK EIDOMARmanipulated the SABLE Pointof Sale system to fraudulently report

debits and charges in order to hide the removal of cashdirectly from the Evansville IHOP

TAREK EID OMARat the direction of TAREKELKAFRAWI would then producea fraudulent

PampL report and mail it using the United States PostalService to provide that report to

Management Services in Wichita Falls Texas

139 Onor about each ofthe dates set forth below in the Northern District of Ohio

Western Division andelsewhere for the purpose ofexecutingand attempting to executethe

above described scheme and artifice to defraudTAREK ELKAFRAWI and TAREK EID OMAR

knowingly caused to be placed into any post office or authorized depository for mail matterany

matteror thingto besent and delivered by the US Postal Services and caused to be deposited any

matter to be sent or delivered by privateand commercial interstatecarrier the following matter

from Toledo Ohioand Evansville Indianato WichitaFallsTexas each mailingconstituting a

separate count

COUNT 14

Mm SENDER MAIL MAUER

January 302011 TAREK EID OMAR PampL report

OS232012 1149 419~447104 WTOL NEWS PAGE 0715

Case 312-cr-00262-0AK Doc 1 Filed 0522112 37 of 65 PagelD 37

37

COUNT 15

February14 2011 TAREK BID OMAR PampL report

COUNT 16

March 28 20II TAREKEID OMAR PampL report

COUNT 17

April 102011 TAREK EJD OMAR PampL report

All in violation ofTitle 18UnitedStates Code Sections 341 and 2

COUNT 18

(Use of Fire to Commit a Felony Title 18 USC Sections 844(h) and 2)

TheGrand Jury further charges that

140The allegations contained in paragraphs 1-16 and 18-102 ofthis Indictmentarc reshy

alleged and hereby incorporatedby reference as if fully set forth herein

141On or about August 10 and II 2008 [n the Northern Districtof Ohio Westem

DivisionTAREK ELKAFRAWI and JOSE LEON-GONZALEZ knowingly used fire to commit

Mail Fraud a felony prosecutable in a court of the United States

In violation ofTitle 18 United States Code Sections 844(h) and 2

COUNTl2

(Malicious Use of Fire Title 18 USC Sections 844(i) and 2)


142 The allegations contained in paragraphs 1-16and 18-102 ofthls Indictmentare reo


WTOL NEWS PAGE 0815OS232012 1149 4192447104


38

143 On or about August 10and II 2008 in the Northern District of Ohio Western

Division TAREK ELKAFRAWIand JOSE LEON-GONZALEZ maliciously damaged bymeans

of fire and explosivematerialsa buildinglocated at 7777 Countymiddot Road 136 Findlay Ohio used

in interstatecommerce

In violation of Title 18 UnitedStates Code Sections 844(i) and 2

coUNtS 0-28

(Mail FraudTitle] 8 USCSection 1341)


144 The allegations containedin paragraphs 1-16and I8-102 of this lndictmentare reshy


145 Fromapproximately the month of July 2008 the exact date unknownto the Grand

Jury through On or about October 27 2009 in the Northern District of Ohio Western Division

and elsewhereTAREK ELKAFRAWI devisedand intended to devise 8 scheme and artifice to

defraudFarmers InsW1J1ce Group and to obtain moneyand property by meansof false and

fraudulent pretenses representations and promises

146 It was part of the schemeand artificeto defraud that TAREK ELKAFRAWI would

submit traudulent invoices to FarmersInsuranceGroup under PolicyNumber 602926772 for

work that was not performed or performed at a lower invoice

147It was a furtherpart of the scheme and artifice that TAREK ELKAFRAWI submitted

claims forpayroll costs that were completely illusorybecause the requested claimswere for

periods the restaurant was closed and had no employees

~~~J2012 1149 4192447104

Case 312-cr-00262-DAK Doc

WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39

148 It was a furtherpart of the sc erne and artifice that all checks were sent directly to

TAREKELKAFRAWI at the Terry Elk G~OUP not the Findlay lHOP

149On or about each of the dates bet forth below in the Northern District of Ohio

Western Division and elsewhere for the Jurpose of executing and attempting to execute the

above described scheme and artifice to delud TAREK ELKAFRAWI knowinglycaused to be

placed into any post office or authorized dlpository for mail matterany matter or thing to be sentI

and dellvered by the US Postal Service Jd caused to be deposited any matter to be sent or

delivered by private and commercial inters~te carrier the following matter from the state of

Illinois to Toledo Ohio each mailingcon~itUting a separate count

October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR

$S5947S 1check to Terry Elk Group

21

I $45581367 check to Terry Elk Group

~ I $24444302 check to Terry Elk Group


bOUNTM

I $2500000 check to Terry Elk Croup

~ $15684795 check to Terry Elk Group

PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26

October ~ I 2009 Farmers Insurance $4285205 check to Terry Elk Group

COUNT 27

February 172009 Farmers Insurance $20867200check to Terry Elk Group

COUNT 21

October 27 2009 FarmersInsurance $15226400 check to Terry Elk Group

All in violationofTitle 18 United States Code Section 1341

COUNT 29

(Aggravated IdentityTheft Title 18 USC Section 1028A and 2)

The OrandJury furthercharges that

ISO The allegations contained in paragraphs 1-16and 18~102 of this Indictmentare reshy


J51 Onorabout October9 2007 in the Northem District of9hlo Western Division

TAREK ELKAFRAWI did knowinglyuse without lawftllauthority a means of identification of

another personduring and in relation to the commission ofWire Fraud a violation ofride 18

United States Code Section 1343

In violation of Title 18 United States Code Sections I028A(a)(1) and 2

CQVNT30

(Aggravated Identity Theft T~tle is USC Section l028A and 2)


152 The allegations eontained in paragraphs 1-16 and 18-102 of this Indictment are reshy


05232012 1149 4192447104 WTOL NEWS PAGE 111 5

Case 312-cr-Q0262~DAK Doc 1 Filed 052212 41 of 65 PagelD 41

41

153 On or about May 192008 in the Northern District of Ohio Western Division

TAREK ELKAFRAWIdid knowingly use without lawfulauthoritya means of identification of

another personduringand in relation to the commission of Wire Fraud a violation ofTitle 1g

United StatesCodeSection I~43

In violation of TitJe J8 UnitedStates Code Sections 1028A(a)(I) and 2

COUNT31

(Aggravated IdentityTheftTitle 18USC Section J028A and 2)


154 The allegations contained in paragraphs 1-l6- and 18middot102 of this Indictment are reshy

alleged and herebyincorporated by reference as if fully set forth herein

155 On or aboutJuly 132Q09 in the Northern District of Ohio Western Division

TAREK ELKAFRAWIj did knowingly use without lawfuJ authority a means of identification of

another personduring and in relation to the commission of Wire Fraud a violation of Title 18

United StatesCodeSection 1343

In violationofTitle 18 United States Code Sections 1028A(aXl) and 2

COlNT32

(Aggravated IdentityTheft Title 18USC Sectlon J028A and 2)


J56 Theallegations contained in paragraphs1-16and 184 J02 of this Indictmentare reshy


157On or about May3l 2009 in theNorthern Districtof Ohio Western Division

TAREK ELKAFRAWI did knOWingly use without lawful authoritya means of identification of

OS232012 1149 4192447104 WTOL NEWS


42

another person during and in relation to the commission of Wire Fraud a violation of Title 18


In violation ofTitle 18 United States Code Sections 1028A(a)(I) and 2

COUNT 33

(Aggravated Identity Theft Title 18 UsC Section l028A and 2)

The GrandJury further charges that

138 The allegationscontainedin paragraphs 1-16 and 18-]02 of this Indictment are reshy

alleged and herebyincorporated by reference as if fullyset forth herein

159 On or about October 22008 in the Northern District of Ohio Westem Division

TAREK ELKAFRAWI did knowingly use without lawfulauthority a means of identification of

another personduring and in relation to the commission of Wire Fraud a violationof Title 18


In violationof TItle ]8 United States Code Sections 1028A(a)(I) and 2

CQVNT34 (Aggravated IdentityTheft Title 18 USC Section 1028A and 2)


160 The allegationscontained in paragraphs 1-16and 18-102ofthis Indictmentare reshy


16t Onor about January27 2008 in the Northern District of Ohio WesternDivision

TAREK ELKAFRAWI did knowinglyuse without lawfulauthority a means of identification of

anotherpersonduringand in relation to the commissionofWire Fraud a violation ofTitJe 18


In violation of Title 18United States Code Sections l028A(a)(1) and 2

I I

WTOL NEWS PAGE 13115OS232012 1149 4192447104 I


43

COUNT 35 (AggravatedIdentityTheft Title 18USC Section 1028A and 2)


162The allegations contained in paragraphs I-16 and 18-102 of this Indictment are reshy

alleged and herebyincorporated by reference as jf fully set forth herein

163On or about March 72009 in the NorthernDistrict of Ohio Western Division

TAREK ELKAFRAWI and KHALED YOUSEF did knowinglyuse without lawful authority a

means of identification of another personduringand in relation to the commission of Wire Fraud

a violation of Title 18 United States Code Section 1343

In violationof Title 18 United States Code Sections 1028A(a)(1)and 2

COUNT 36

(Aggravated IdentityTheft Title 18 USC Section 1028Aand 2)


164 The allegations contained in paragraphs 1-16 and 18-102 of this Indictmentare reshy

allegedand hereby incorporated byreferenceas if fully set forth herein

16S On or about March tS 2009 in the Northern District of Ohio Western Division


means of identification of another person duringand in relation to the commission of WireFraud

a violation of Title 18United States Code Section 1343

In violation ofTitle 18United States Code Sections l028A(a)(1) and 2

~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37

(Aggravated Identity The~ Title 18 USC Section l028A and 2)


166 Theallegations contained in paragraphs 1-16 and 18-] 02 of this Indictment are reshy

alleged and hereby incorporated byreference as if fully set forth herein

167 On or aboutJuly 21 2009 in the Northern District of Ohio Western Division

TAREK ELKAfRAWI and RAMIZAWWAO did knowingly use without lawful authority a

means of identification of anotherperson duringand in relation to the commission of WireFraud


In violation ofTitle 18 UnitedStates Code Sections l028A(a)(1) and 2

cOUNT38

(Aggravated Identity TheftTitle 18 USC Section 1028A and 2)

The Grand Juryfurthercharges that

168Theallegations contained in paragraphs 1-16 and t8-102 of this Indictment are reshy

alleged and hereby incorporated by reference 8S if fully set forth herein

169 On or about July 132009 in the NorthernDistrict ofOhio WesternDivision

TAREK ELKAFRAWIand IAMIL MOHAMMED AWWAD did knowingly use withoutlawful

authority a meansof identification of another person during and in relation to the commission of

Wire Fraud a violation ofTitle 18 United States Code Section 1343

In violation of Title 18 United States CodeSections l028A(a)(1) and 2

11 4l 41 l~44 IUl4 WIUL NIWl


45

COUNT 39

(Identity Theftt Title 18 USC Sections 1028 and 2)


170 The allegationscontained in paragraphs 1-16 and 18-102 of this Indictment are reshy


171 On or about December132010 in the Northern District orOhio Western Division

TAREKELKAFRAWI and DONNA J HARRIOTTt did knowingly use in or affectinginterstate

or foreigncommerce without lawful authority a means of identification ofanother person to wit

s social securitynumber and date of birth with the intent to commit or to aid or abet or in

connectionwith any unlawful activitythat constitutes Wire Fraud 8 violation of 18USC

sect1343 and the offense involved the useof an authentication feature that is or appears to be an

identification document or authentication feature issued by Or under the authority of the United

States

All in violation ofTitle 1St United States Code Sections 1028(a)() (b)(l )(A)(l) and (f)

and 2

COUNI40

(Identity Theft Title 18USCbull Sections 1028and 2)

TheGrand Juryfurther chargesthat

172The allegationscontained in paragraphs 1-16 and J8middot102 of this Indictment are reo


173On or about May42010 in the Northern District ofOhio Western Division

TAREK ELKAFRAWI and SARA RINEBOLT did knowingly use in or affecting interstate or


2

The GrandJury charges that

GENERAL ALLEGATIONS

rNTRODUCTIQN

At all times material to Counts 1middot1S of this Indictment

I Dine~quity was a pubHcally traded corporationheadquartered in Glendale California

that owned and operatedas a franchisor among other entities the International House of

Pancakes LLC(hereinafter IHOP Corporate) franchise Individual stores operated underthe

brand nameIntemationa House of Pancakes (hereinafterHOP)

2 The IHOP franchise consists of approximately 1522 domestic and intemational

restaurantsthat feature variousbreakfast itemsfor sale in its franchisee restaurants

3 As set forth in the DineEquity Franchise Disclosuredocumentprovidedto all IHOP

franchisees and relevant to the times and dates material to the charges contained herein

franchisees leasedindividuallHOP storesfrom IHOP Corporate IHOPCorporatecharged

franchisees two separate fees The first fee was an equipment and land Jease for the store The

second fee was for royalties and advertising that was approximately eight percent (8)of the

franchiseemors weekly net sales Bothof these fees were collected weekly The stores paid

the fees by electronic funds transfer in interstate commerce

4 As required by the franchise agreement all IHOP stores were required to maintaina

weeklysales tally by usingone of two Pointof Sale systems SABLE was a systemused by a

minority of stores in 20 t0 lHOP Corporate ordered it to be phased out and replaced with the

MICROS PointofSale system (hereinafter MICROS) The sales figurescompiled by both

systems wereremotely accessed by IHOPCorporate weekIyvia the Internet

l0 39iid SM3N 101M


3





via the Internet















ROn)



5E11 ~10~E~9091E0 397d SM3N lOlM

I


4

























S


area manager











Lima









5150 391d SM3N lOlM


6





COUNT 1



















7

























8











IHOP restaurants













9


the illegal alien







alienemployees










agency






10

Understating Income




figures





eligible













srat 391d SM3N lOLM


11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








3





via the Internet















ROn)



5E11 ~10~E~9091E0 397d SM3N lOlM

I


4

























S


area manager











Lima









5150 391d SM3N lOlM


6





COUNT 1



















7

























8











IHOP restaurants













9


the illegal alien







alienemployees










agency






10

Understating Income




figures





eligible













srat 391d SM3N lOLM


11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








4

























S


area manager











Lima









5150 391d SM3N lOlM


6





COUNT 1



















7

























8











IHOP restaurants













9


the illegal alien







alienemployees










agency






10

Understating Income




figures





eligible













srat 391d SM3N lOLM


11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








S


area manager











Lima









5150 391d SM3N lOlM


6





COUNT 1



















7

























8











IHOP restaurants













9


the illegal alien







alienemployees










agency






10

Understating Income




figures





eligible













srat 391d SM3N lOLM


11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








6





COUNT 1



















7

























8











IHOP restaurants













9


the illegal alien







alienemployees










agency






10

Understating Income




figures





eligible













srat 391d SM3N lOLM


11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








7

























8











IHOP restaurants













9


the illegal alien







alienemployees










agency






10

Understating Income




figures





eligible













srat 391d SM3N lOLM


11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








8











IHOP restaurants













9


the illegal alien







alienemployees










agency






10

Understating Income




figures





eligible













srat 391d SM3N lOLM


11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








9


the illegal alien







alienemployees










agency






10

Understating Income




figures





eligible













srat 391d SM3N lOLM


11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








10

Understating Income




figures





eligible













srat 391d SM3N lOLM


11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








11
























I


12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








12
























I


13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40








13








franchise







benefits





unreported income



SM3N lOLM
























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40






























SM3N lOlM

middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







middot


]5









incomebull













=iMlN nlM



16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







OS232012 1144 4192447104 WTOL NEWS I


16








filecorporate taxes

















17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40









17













owed by a company











18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40









18






filing system










the previousone






WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







WTOL NEWS PAGE 0415OS232012 1144 4192447104


19

















TAREKs a-







20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







5WTOL NEWSOS232012 1144 41g2447104


20





avoid payingBWC



Document FJ1lud











Insurance Fraud





21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40









21


ELKAFRAWI






Rebate Fraud










SIIOOOOO




WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







WTOL NEWS PAGE 07 5OS232012 1144 4192447104


22























WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







WTOL NEWS PAGE 08 5OS232012 1144 4192447104


23











himself











PAGE 091 505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







505232012 1144 4192447104 WTOL NEWS


24


















having children





PAGE 10 5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







5WTOL NEWS4192447104OS232012 1144


25




estatetransactions







gasstation














26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40









26


in Egypt


COVNTl


















PAGE 12 5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







5WTOL NEWSOS232012 1144 4192447104


27




















1324(a)(1 )(A)(v)(I)~

PAGE 13 5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







5WTOL NEWSOS232012 1144 4192447104


28

WVNTS3~7










MANNER AND MEANS










PAGE 14 5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







5WTOL NEWSOS232012 1144 4192447104


29




recorded



and closed
















OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







OS232012 1144 4192447104 WTOL NEWS PAGE 15 5


30












a separate count

COVNT3

~ SENDER MAJLMATIER


COUNL4


COUNTS


CQUNT6


OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







OS232012 1149 4192447104 WTOL NEWS PAGE 0115


31

COuNT 7



COUNTS
















PAGE 0215WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







WTOL NEWSOS232012 1149 4192447104


32

COLlNT9














theaforesaid scheme


CQUNTlll







33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







WTOL NEWSOS232012 1149 4192447HI4


33












COUNT 11














34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40









34





CoUNT12
















41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







41 I~4411~4 WIUL N~W~


3S

COUNT 13
















COUNTS 14-17









36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







lbWIDe NEWS~b1L32012 1149


36




MANNER AND MEANS















separate count

COUNT 14



OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







OS232012 1149 419~447104 WTOL NEWS PAGE 0715


37

COUNT 15


COUNT 16


COUNT 17



COUNT 18









COUNTl2





WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







WTOL NEWS PAGE 0815OS232012 1149 4192447104


38






coUNtS 0-28
















~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







~~~J2012 1149 4192447104


WIDe NEWS PAGE 091~

1 Filed 052212 39 of 65 PagelD 39

39










October 17 2008

October22 2008

January 262009

October21 2009

September22 2008

January 26 2009

SENDER

Fanners Insurance

Farmers Insurance

Farmers Insurance

Farmers Insurance

FarmersInsurance

Farmers Inswance

CO 20

M61LMAmR


21




bOUNTM



PAGE 1015WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







WTOL NEWS05232012 1149 4192447104


40

COUNT 26


COUNT 27


COUNT 21



COUNT 29










CQVNT30





05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







05232012 1149 4192447104 WTOL NEWS PAGE 111 5


41






COUNT31










COlNT32







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







OS232012 1149 4192447104 WTOL NEWS


42




COUNT 33



















I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







I I



43










COUNT 36










~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40







~~~~2012 1149 4192447104 wloe NEWS


44

COUNT 37










cOUNT38












45

COUNT 39












States


and 2

COUNI40









45

COUNT 39












States


and 2

COUNI40







12cr 262ftpcontent4.worldnow.com/wtol/pdf/ihopindictment.pdf · 2013-02-25 · 1 (money laundering,...

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