Afmls Mlbiu Belair

JDG:CSK/CWP/MSH
F.#2010R02302
UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF NEW YORK
- - - X
UNITED STATES OF AMERICA
- against -
BELAIR PAYROLL SERVICES, INC.,
CRAIG PANZERA,
LASHA GOLETIANI and
ZHAN PETROSYANTS,
Defendants.
- X
THE GRAND JURY CHARGES:
FILED

2J12 JUN 12
Pili
5:02
U.S. DISTRICT COURT
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S U P E R S E D I N G
I N D I C T M E N T
Cr. No. 11-591 (S-l) (FB)
(T. 18, U.S.C., 371, 2
and 3551 et seg.; T. 21,
U.S.C., 853(p); T. 28,
U.S.C., 2461(c); T. 31,
U.S.C., 5317(c),
5318 (h) (2), 5322 (a), 5322 (d),
5324 (a) (2) and 5324 (d) (2))
INTRODUCTION
At all times relevant to this Indictment, unless
otherwise indicated:
A. The Bank Secrecy Act
1. The Bank Secrecy Act ("BSA"), codified at Title
31, United States Code, Sections 5313-5326 was a set of laws and
regulations enacted by Congress to address an increase in
criminal money laundering through financial institutions.
2. Check cashers qualified as financial institutions
within the meaning of the BSA. A check casher was someone
engaged in the business of cashing checks for other people in
amounts greater than $1,000 in currency (such as cash) or other
monetary instruments, for any person, on any day, in one or more
transactions. A check casher would typically charge a fee for
Case 1:11-cr-00591-FB Document 21 Filed 06/12/12 Page 1 of 23 PageID #: 45
this service. Check cashers enabled people to cash checks
without having to go to a bank or otherwise have a bank account.
3. One of the BSA mechanisms to uncover criminal
activity conducted through financial institutions was a
requirement that check cashers and other financial institutions
file a "Currency Transaction Report" ("CTR"), FinCEN Form 104,
with the Department of the Treasury, for any transaction
involving more than $10,000 in currency.
4. Title 31, United States Code, Section S313(a) and
related regulations, including Title 31, Code of Federal
Regulations, Section 103.22(c), require that financial
institutions such as check-cashers treat multiple currency
transactions as a single transaction and file a CTR if the
financial institution had knowledge that the multiple
transactions were by or on behalf of any person and result in
either cash in or cash out totaling more than $10,000 during any
one business day.
5. Each CTR consisted of three parts. Part I
required the financial institution to verify and accurately
record the name and address of the individual who conducted a
reportable currency transaction, as well as to accurately record
the identity, social security number, or taxpayer identification
number of any person or entity on whose behalf the currency
transaction was conducted. Part II required the financial
2
institution to record the date, the amount of the transaction,
and the form of the transaction. Part III required the name of
the financial institution where the transaction occurred, the
person completing the CTR, and the person approving the
completion and filing of the CTR.
6. CTRs were filed with the Financial Crimes
Enforcement Network ("FinCEN"), a bureau of the Department of the
Treasury.
7. In addition, the BSA required check cashers to
develop, implement, and maintain an effective anti-money
laundering program reasonably designed to prevent the check
casher from being used to facilitate money laundering. Title 31,
Code of Federal Regulations ("C.F.R.") 1022.210, eff. Mar. 1,
2011, formerly Title 31, C.F.R. 103.125. The program was
required to have written policies, procedures and controls
governing the verification of customer identification, the filing
of reports such as CTRs, the creation and retention of records,
responses to law enforcement requests and other compliance with
BSA requirements. Such a program further required the check
casher to have a compliance officer, who would be responsible for
assuring that the check casher complied with all BSA
requirements.
8. Despite these regulations, check cashers were
still a common venue for individuals who wanted to cash large
3
numbers of checks anonymously to facilitate fraud and money
laundering schemes, particularly in the area of health care
fraud. Individuals engaged in such conduct commonly converted
the proceeds of their fraud into cash by presenting checks to
check cashers who they knew would not ask for proof of the
payee's identity and would either file CTRs with false
information or not file CTRs at all.
B. Relevant Persons and Entities
9. The defendant BELAIR PAYROLL SERVICES, INC. (or
"BELAIR") was incorporated in the State of New York on or about
August 12, 1997, with a principal place of business at 159-17
Northern Boulevard, Flushing, New York, and with five storefront
locations throughout Queens, New York. BELAIR was issued a
license by the New York State Banking Department to conduct check
cashing activities. BELAIR was registered with FinCEN as a money
service business and was a "financial institution," as that term
is defined in Title 31, united States Code, Section 5312(a) (2) (k)
and accompanying regulations. As a result, BELAIR was subject to
the CTR reporting requirements of the BSA.
10. The defendant CRAIG PANZERA was the owner of the
defendant BELAIR. As owner, PANZERA oversaw BELAIR, which
included setting check cashing fees, managing BELAIR's bank
accounts and the negotiation of customers' checks for currency,
implementing BSA policies and procedures and interacting with
4
outside auditors and accountants. In addition, PANZERA monitored
incoming fees and reviewed CTRs filed by BELAIR.
11. The defendant LASHA GOLETIANI was a customer of
the defendant BELAIR PAYROLL SERVICES, INC. who cashed checks at
BELAIR.
12. The defendant ZHAN PETROSYANTS was a customer of
the defendant BELAIR PAYROLL SERVICES, INC. who cashed checks at
BELAIR.
13. The person referred to herein as the "Flushing
Manager," an individual whose identity is known to the Grand
Jury, was the manager of the defendant BELAIR PAYROLL SERVICES,
INC.'s principle place of business where the defendants LASHA
GOLETIANI and ZHAN PETROSYANTS cashed checks.
14. The persons referred to herein as "J-1 Students,"
individuals whose identities are known to the Grand Jury, were
foreign nationals who were temporarily in the United States under
the Exchange Visitor Program. While in the United States the J-1
Students would obtain United States or State government
identification documents, such as passports, drivers licenses or
visas. The J-1 Students, using their government-issued
identification documents, would assist others in establishing
various corporations and opening bank accounts in the J-1
Students' names. The corporations and bank accounts established
5
in the names of the J-1 Students would continue to be used by
others after the J-1 Students departed the United States.
15. The corporations referred to herein as the "J-1
Shell Corporations," the identities of which are known to the
Grand Jury, were corporations established with the assistance of
the J-1 Students, as described above. The J-1 Shell
Corporations, through their names and corporate documents,
purported to be engaged, for the most part, in healthcare,
office-supply or billing-related businesses when, in fact, they
were not engaged in any legitimate business.
16. The person referred to herein as the "Accountant,"
an individual whose identity is known to the Grand Jury, was the
defendant BELAIR PAYROLL SERVICES, INC.'s tax accountant and
independent auditor for purposes of compliance with BSA pOlicies
and procedures.
COUNT ONE
(Conspiracy to File False CTRs)
17. The allegations contained in paragraphs 1 through
16 are realleged and incorporated as if fully set forth in this
paragraph.
A. Object of the Conspiracy
18. In or about and between June 2009 and June 2011,
both dates being approximate and inclusive, within the Eastern
District of New York and elsewhere, the defendants BELAIR PAYROLL
6
SERVICES, INC., CRAIG PANZERA, LASHA GOLETIANI and ZHAN
PETROSYANTS, together with others, for the purpose of evading the
reporting requirements of Title 31, United States Code, Section
5313(a) and the regulations promulgated thereunder, did cause and
attempt to cause BELAIR, a domestic financial institution, to
file CTRs containing material omissions and misstatements of
fact, contrary to Title 31, United States Code, Sections
5324 (a) (2) and 5324 (d) (2) .
B. Manner and Means of the Conspiracy
19. The object of the conspiracy was carried out as
follows:
20. The defendants LASHA GOLETIANI and ZHAN
PETROSYANTS each cashed multiple checks at the defendant BELAIR
PAYROLL SERVICES, INC. which exceeded, in the aggregate, $10,000
in a single day. The checks were made payable to a variety of
the J-1 Shell Corporations and appeared, on their face, to be
related to medical supply, office supply or billing-related
businesses.
21. The defendant LASHA GOLETIANI established a check
cashing account at the defendant BELAIR PAYROLL SERVICES, INC.
for each of the J-1 Shell Corporations. GOLETIANI established
each of these accounts by presenting to BELAIR corporate
documents for each of the J-l Shell Corporations.
In addition,
in most instances, when GOLETIANI opened such accounts he was
7
accompanied by the J-1 Student who was the purported owner of the
J-1 Shell corporation for which GOLETIANI was establishing a
check-cashing account.
22. After the J-l Shell Corporation accounts were
established, the defendant LASHA GOLETIANI or the defendant ZHAN
PETROSYANTS would present to the defendant BELAIR PAYROLL
SERVICES, INC. checks to be cashed that were made payable to
various J-l Shell corporations. On almost every occasion, the J-
1 Student who had assisted in establishing the specific J-l Shell
Corporation had left the united States when GOLETIANI or
PETROSYANTS cashed checks made payable to that J-l Shell
Corporation at BELAIR.
23. The Flushing Manager and others would accept
checks made payable to the J-l Shell Corporations that the
defendant LASHA GOLETIANI or the defendant ZHAN PETROSYANTS would
present to the defendant BELAIR PAYROLL SERVICES, INC., and, in
exchange, would provide GOLETIANI or PETROSYANTS with cash in
excess of $10,000 in a single day. The defendant CRAIG PANZERA
set the fees charged by the defendant BELAIR for these
transactions and, on certain occasions, was present when the J-l
Shell Corporation checks were presented to be cashed at BELAIR by
GOLETIANI or PETROSYANTS.
24. The defendants BELAIR PAYROLL SERVICES, INC. and
CRAIG PANZERA never obtained any identification documents or
8
identifying information from the defendant LASHA GOLETIANI or the
defendant ZHAN PETROSYANTS and knew each of them only as "John."
25. Within a few days of each transaction in which the
Flushing Manager or another employee of the defendant BELAIR
PAYROLL SERVICES, INC. transferred cash in excess of $10,000 in a
single day to the defendant LASHA GOLETIANI or the defendant ZHAN
PETROSYANTS, the Flushing Manager would file a CTR or multiple
CTRs with the Department of the Treasury indicating that the
checks had been cashed solely on behalf of the J-l Shell
Corporations and presented for payment at BELAIR solely by the J-
1 Students, when, in fact, (1) none of the checks had been cashed
on behalf of the J-l Shell Corporations, and (2) on almost every
such occasion, the J-l Students were not present at BELAIR for
the transaction and, indeed, were no longer present in the United
States. The CTRs filed with respect to certain of the
transactions further failed to indicate the full amount of cash
provided to GOLETIANI or PETROSYANTS.
26. The defendants LASHA GOLETIANI and ZHAN
PETROSYANTS collectively cashed in excess of $19,000,000 in J-l
Shell Corporation checks at the defendant BELAIR PAYROLL
SERVICES, INC., on most occasions in excess of $10,000 in a
single day. No CTR filed by BELAIR accurately identified the
person conducting the transaction, either GOLETIANI or
PETROSYANTS, or the person or entity on whose behalf the
9
transaction was conducted. The name of GOLETIANI or PETROSYANTS
does not appear on any of the CTRs filed by BELAIR regarding
these transactions.
C. Overt Acts
27. In furtherance of the conspiracy and to accomplish
its objects, within the Eastern District of New York and
elsewhere, the defendants BELAIR PAYROLL SERVICES, INC., CRAIG
PANZERA, LASHA GOLETIANI and ZHAN PETROSYANTS, together with
others, committed and caused to be committed, among others, the
following:
a. On or about August 26, 2009, the defendant
LASHA GOLETIANI caused the defendant BELAIR PAYROLL SERVICES,
INC. to file a CTR falsely stating that checks were cashed at
BELAIR in excess of approximately $113,500.00 solely by the J-1
Students and solely on behalf of their respective J-l Shell
Corporations.
b. On or about January 19, 2010, the defendant
BELAIR in excess of approximately $107,150.00 solely by the J-1
Corporations.
c. On or about October 5, 2010, the defendant
10
BELAIR in excess of approximately $153,390.00 solely by the J-l
Corporations.
d. On or about January 5, 2011, the defendant
Corporations.
e. On or about January 11, 2011, the defendant
Corporations.
f. On or about February 15, 2011, the defendant
ZHAN PETROSYANTS caused the defendant BELAIR PAYROLL SERVICES,
Corporations.
g. On or about May 9, 2011, the defendant LASHA
GOLETIANI met with the Flushing Manager at the defendant BELAIR
11
PAYROLL SERVICES, INC. The Flushing Manager then showed
GOLETIANI copies of all the CTRs that BELAIR had filed with the
Department of the Treasury regarding cheeks that GOLETIANI had
cashed at BELAIR.
h. On or about May 9, 2011, the defendant LASHA
GOLETIANI directed the Flushing Manager to continue to file CTRs
without listing GOLETIANI's name on them and to continue to file
CTRs in the names of the J-l Shell Corporations and their nominee
owners, the J-l Students.
i. On or about May 9, 2011, the defendant LASHA
GOLETIANI caused the defendant BELAIR PAYROLL SERVICES, INC. to
file a CTR falsely stating that checks were cashed at BELAIR in
the amount of $105,275.72 solely by the J-1 Students and solely
on behalf of their respective J-l Shell Corporations.
seq. )
(Title 18, United States Code, Sections 371 and 3551 et
COUNTS TWO THROUGH ELEVEN
(Filing False CTRs)
16 and 18 through 27 are realleged and incorporated as if fully
set forth in this paragraph.
29. On or about the dates set forth below, within the
Eastern District of New York and elsewhere, the defendant LASHA
GOLETIANI, together with others, did knowingly and for the
purpose of evading the reporting requirements of Title 31, United
12
States Code, Section 5313(a) and the regulations promulgated
thereunder, cause and attempt to cause the defendant BELAIR
PAYROLL SERVICES, INC., a domestic financial institution, to file
CTRs that contained material omissions and misstatements of fact,
in violation of Title 31, United States Code, Sections 5324(a) (2)
and 5324(d) (2) and as part of a pattern of illegal activity
involving more than $100,000 in a twelve-month period, as
specified below:
Count Date Transaction Amount CTR Nos.
2 8/26/2009 Checks made payable $113,500.00 20092446082030
to J-1 Shell
Corporations cashed
by BELAIR
to J-1 Shell
Corporations cashed
by BELAIR
to J-1 Shell
Corporations cashed
by BELAIR
to J-1 Shell
Corporations cashed
by BELAIR
to J-1 Shell 20111156360630
Corporations cashed 20111156360530
by BELAIR 20111156360430
20111156360330
to J-1 Shell
Corporations cashed
by BELAIR
13
Count Date Transaction Amount CTR Nos.
to J-l Shell 20111456036630
by BELAIR
to J-l Shell
Corporations cashed
by BELAIR
to J-l Shell 20111570182235
by BELAIR 20111570182035
20111570181935
to J-l Shell 2011171079335
by BELAIR 2011171079135
2011171079035
(Title 31, United States Code, Sections 5324(a) (2) and
5324(d) (2); Title 18, United States Code, Sections 2 and 3551 et
seq. )
COUNT TWELVE
(Failure to Maintain an Effective
Anti-Money Laundering Program)
31. In or about and between January 2004 and June
2011, both dates being approximate and inclusive, within the
Eastern District of New York and elsewhere, the defendants BELAIR
PAYROLL SERVICES, INC. and CRAIG PANZERA, together with others,
14
did willfully violate the Bank Secrecy Act, Title 31, United
States Code, Sections 5318(h) (2) and 5322, and regulations issued
thereunder, specifically, Title 31, Code of Federal Regulations,
Section 1022.210(a) (formerly Section 103.125(a)), by failing to
develop, implement and maintain an effective anti-money
laundering program at BELAIR, a domestic financial institution
and money services business.
32. Specifically, the defendants BELAIR PAYROLL
SERVICES, INC. and CRAIG PANZERA knowingly and willfully failed
to implement and maintain effective policies, procedures and
internal controls for (1) verifying customer identification, in
particular as to those customers receiving in excess of $10,000
in currency in a single day as required by the BSA; (2) filing
accurate and truthful CTRs for currency transactions in excess of
$10,000, conducted by or on behalf of the same person or entity
on the same day; (3) assuring that CTRs were properly filed; and
(4) providing adequate education and/or training of appropriate
personnel concerning their responsibilities under the anti-money
laundering program.
33. The defendants BELAIR PAYROLL SERVICES, INC. and
CRAIG PANZERA took actions designed to prevent the implementation
and maintenance of an effective anti-money laundering program, in
that they:
15
a. Failed to provide sufficient anti-money
laundering training to BELAIR compliance officers, engaged in
sham anti-money laundering testing and refused adequate training
to at least one compliance officer;
b. Failed to obtain adequate, or in some
instances any, identification of certain persons cashing checks
at BELAIR;
c. Concealed relevant information from
compliance officers and prevented them from performing their
duties;
d. Accommodated requests by certain customers
that BELAIR not file CTRs on the customers' transactions that
inVOlved the transfer of currency in excess of $10,000 from
BELAIR to such customers in a single day;
e. Failed to file CTRs for certain customers who
had presented checks to BELAIR that in aggregate totaled more
than $10,000 in a single day; and
f. Filed false CTRs.
(Title 31, United States Code, Sections 5318(h) (2),
5322(a) and 5322(d); Title 18, United States Code, Sections 2 and
3551 et seq.)
16
COUNT THIRTEEN
(Conspiracy to Defraud the United States)
A. Object of the Conspiracy
35. In or about and between January 2006 and December
2010, both dates being approximate and inclusive, within the
Eastern District of New York and elsewhere, the defendant CRAIG
PANZERA, together with others, did knowingly and willfully
conspire to defraud the United States by impeding, impairing,
obstructing and defeating the lawful governmental functions of
the Internal Revenue Service ("IRS") of the Department of the
Treasury, in the ascertainment, computation, assessment and
collection of revenue, to wit: corporate income taxes and payroll
taxes.
B. Manner and Means of the Conspiracy
36. The object of the conspiracy was carried out as
follows:
37. The defendant CRAIG PANZERA failed to report the
defendant BELAIR PAYROLL SERVICES, INC.'s total income and the
total wages and bonuses paid to BELAIR employees.
38. The defendant BELAIR PAYROLL SERVICES, INC. cashed
both retail and corporate checks. For corporate checks, the
defendant CRAIG PANZERA would, at times, instruct others whose
17
identities are known to the Grand Jury to charge as high a fee as
the customer was willing to pay, but record in BELAIR's books and
records that the fee charged by and paid to BELAIR for the
particular transaction was only the maximum lawful fee for retail
checks authorized by the New York State Department of Financial
Services.
39. The defendant BELAIR PAYROLL SERVICES, INC. would
then falsely report the lower fee to BELAIR's Accountant. When
the Accountant calculated BELAIR's total income for purposes of
determining BELAIR's tax liabilities, the Accountant would
calculate the income based on the lower fee recorded in BELAIR's
books and records, thus underreporting BELAIR's actual income.
40. This practice was utilized in connection with the
defendant BELAIR PAYROLL SERVICES, INC.'s recording of the J-l
Shell Corporation transactions in BELAIR's books and records.
When the defendants LASHA GOLETIANI and ZHAN PETROSYANTS first
began cashing checks at BELAIR, the defendant CRAIG PANZERA
charged a fee of 3.5% of the amount of each of the J-l Shell
Corporation checks and later reduced that fee to 2.5% of the
checks' value at GOLETIANI's request.
41. For the checks that the defendants LASHA GOLETIANI
or the defendant ZHAN PETROSYANTS presented for cashing at the
defendant BELAIR PAYROLL SERVICES, INC., the defendant CRAIG
PANZERA would instruct others to record in BELAIR's books and
18
records only the maximum lawful fee for retail checks authorized
by the New York State Department of Financial Services. PANZERA
also would instruct others known to the Grand Jury to remove from
the fee payment amounts equal to the difference between the fee
recorded in BELAIR's books and records and the inflated fee
BELAIR actually charged. A portion of the unrecorded fee would
go to PANZERA himself and the remainder would be placed in a
safe.
42. Additionally, the defendant CRAIG PANZERA paid
some of his employees cash bonuses, and a portion of their wages
or salaries in cash, and did not report such cash payments to the
Accountant, who, in turn, did not report these payments to the
IRS, as required by law.
C. Overt Acts
43. In furtherance of the conspiracy and to accomplish
its objects, within the Eastern District of New York and
elsewhere, the defendant CRAIG PANZERA, together with others,
committed and caused to be committed, among others, the
following:
a. PANZERA signed or authorized the defendant
BELAIR PAYROLL SERVICES, INC.'s Accountant to sign and submit to
the IRS quarterly Forms 941 from 2006 through 2010, on behalf of
BELAIR, knowing that certain cash payments he made to BELAIR
employees were not included on the Forms 941.
19
b. PANZERA signed and mailed, or authorized the
BELAIR Accountant to electronically submit, to the IRS the
defendant BELAIR PAYROLL SERVICES, INC.'s Forms 1120S for tax
years 2006 through 2010 knowing that the Forms 1120S for those
years materially understated the check cashing fees collected by
BELAIR during each tax year.
seq. )
(Title 18, United States Code, Sections 371 and 3551 et
CRIMINAL FORFEITURE ALLEGATIONS
AS TO COUNTS ONE THROUGH ELEVEN
44. The United States hereby gives notice to the
defendants charged in Counts One through Eleven that, upon their
conviction of any such offense, the government will seek
forfeiture in accordance with Tile 31, United States Code,
Section 5317(c) and Title 28, United States Code, Section
2461(c), which require any person convicted of such offenses to
forfeit any property, real or personal, involved in such offenses
and any property traceable to such property, including, but not
limited to the following: (a) a money judgment in the amount of
at least $19,469,262.00.00; (b) a 2007 black Lexus model vehicle
with License Plate # EXD4567, registered to defendant LASHA
GOLETIANI, Brooklyn, New York and having a vehicle identification
number of JTJBT20X470127415; (c) $2,150,544.14 formerly on
deposit at the Bank of Chicago, account number ending in 1753,
held in the name of BELAIR PAYROLL SERVICES, INC.;
20
(d) $1,023,505.66 formerly on deposit at Republic Bank, account
number ending in 1015, held in the name of BELAIR PAYROLL
SERVICES, INC.; and (e) $93,202.30 formerly on deposit at
Republic Bank, account number ending in 1009, held in the name of
BELAIR PAYROLL SERVICES, INC.
45. If any of the above described property as a result
of any act or omission of the defendants:
a. cannot be located upon the exercise of due
diligence;
b. has been transferred or sold to, or deposited
with, a third party;
c. has been placed beyond the jurisdiction of
the court;
d. has been substantially diminished in value;
or
e. has been commingled with other property which
cannot be subdivided without difficulty;
it is the intent of the United States, pursuant to Title 21,
United States Code, Section 853(p), to seek forfeiture of any
21
other property of such defendants up to the value of the
forfeitable property described in this forfeiture allegation.
(Title 28, United States Code, Section 2461(c); Title
31, United States Code, Section 5317(c); Title 21, United States
Code, Section 853(p))

LORETTA E. LYNCH
UNITED STATES ATTORNEY
EASTERN DISTRICT OF NEW YORK
A TRUE BILL
LutEMON
W. -P..-k.f"" -FcC": Cr..\-Je<"j
JENNIFER SHASKY CALVERY
CHIEF, ASSET FORFEITURE AND
MONEY LAUNDERING SECTION
UNITED STATES DEPARTMENT OF JUSTICE
22

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