Despite deducting these taxes from
their employees' pay, the D'ANDREAs did not report or pay over most of these
taxes to the IRS.

Former Employee of Massachusetts Bank Pleads Guilty to Bank Fraud and Money Laundering Reports U.S. Attorney

appeal vacated

04-368, Arthur Andersen LLP vs.. Hopefully, this decision begins to thaw some of the
chilling effects on routine business functions that resulted in the wake of
Andersen 's conviction.

relinquish vacated

Internal Revenue Service, Criminal Investigation,
announced that ROBERT D'ANDREA, age 44, and DEBRA D'ANDREA, age 42, of 191
Circuit Avenue in Weymouth, Massachusetts, pleaded guilty before U. Internal Revenue Service, Criminal
Investigation and is being prosecuted by Assistant U ..

hillsborough versus

At the plea hearing, the prosecutor told the Court that, had the case
proceeded to trial , the evidence would have proven that the D'ANDREAs co-owned
a Weymouth-based steel erection and rebar business named RAD Steel. Attorney Michael J. Over the nine years that she operated the scheme, PACHECO
netted a total of approximately $366,316, which she used to pay for illegal
drugs for herself , as well as for clothes, lottery tickets, and other personal
items.

reversed pasco

corruptly persuade'," said the Opinion of the Court, citing the statute
under which Andersen was indicted.S. PACHECO also took
out loans under customer names and kept the loan proceeds for herself.

versus fiona

In an
effort to promote and conceal this scheme, PACHECO engaged in money
laundering, by using some of the money she stole to make payments on earlier
fraudulent loans. The case is being prosecuted by Assistant U.S. Bookbinder in Sullivan's Economic Crimes Unit.

hillsborough denied

Mahoney
commented: "We are very grateful that the Supreme Court has reversed
Andersen's conviction.

rapist fiona

Judge Woodlock scheduled sentencing for September 9, 2005 .

writ hillsborough

BOSTON, Mass. District
Judge Douglas P.
The case was investigated by the U.S. PACHECO faces a
maximum sentence of 30 years in prison, to be followed by 5 years of
supervised release , a fine of up to $1 million and restitution.

acquittal crimes

, The husband and wife co-owners of a
former Weymouth business pleaded guilty in federal court Friday, May 20, 2005
to charges of conspiring to defraud the Internal Revenue Service and failure
to account for and pay over to the IRS more than $150,000 in federal income,
social security and medicare taxes that they withheld from the wages of their
employees during the years 1997 to 2000. From May,
1997 through December, 2000, the D'ANDREAs paid employees of their business in
cash and deducted from their employees' wages more than $150 ,000 in federal
income, social security and medicare tax. Indeed, it is striking how little
culpability the instruction required. Citizens Union Savings
Bank reported the crime and provided valuable assistance throughout the
investigation.

crimes hillsborough

United States Attorney Michael J. The D'ANDREAs
each face up to 5 years' imprisonment on each count, to be followed by 3 years
of supervised release, and a fine of up to $250,000. United States).

reversed rapist

Sullivan; Joseph A. Galasso, Special
Agent in Charge of the Internal Revenue Service, Criminal Investigation; and
Kenneth W.

sentence hillsborough

"
The case was argued by Maureen Mahoney, a partner in the Washington, D. Kaiser, Special Agent in Charge of the Federal Bureau of
Investigation , announced that DARLENE PACHECO, age 37, of Somerset,
Massachusetts, pled guilty before U.

crimes conviction

WASHINGTON , In a decision widely regarded as having
a profound impact on the way in which business is conducted throughout the
United States, the accounting firm Arthur Andersen LLP has prevailed in its
appeal to the Supreme Court of a conviction on charges related to its work for
Enron (Case No. Attorney Adam
J.

corrected versus

serial relinquish

S.
The case was investigated by the Internal Revenue Service, Criminal
Investigation and the Federal Bureau of Investigation.

denied killers

Sullivan and Joseph A.S. "The jury instruction failed to convey the
requisite consciousness of wrongdoing.

writ petition

At yesterday's hearing, the prosecutor told the Court that, had the case
proceeded to trial, the government would have proven that, from 1993 through
2002, PACHECO, an assistant branch manager for Citizens Union Savings Bank,
devised and executed a scheme to commit bank fraud by stealing money from
Citizens Union customer accounts.

pasco acquittal

Woodlock to an Indictment charging them with one count of
conspiracy to defraud the IRS and eleven counts of failure to account for and
pay over federal withholding taxes.

remanded writ

Latham Wins Supreme Court Case Overturning Arthur Andersen's Criminal Conviction

In a
unanimous opinion written by Chief Justice William Rehnquist, the Supreme
Court reversed and remanded for further proceedings a Court of Appeals
decision that had upheld Andersen's conviction for "corruptly persuading"
employees to discard documents pursuant to terms of its document retention
policy. BOSTON, A former employee of Citizens Union
Savings Bank, in Swansea, Massachusetts, pled guilty yesterday in federal
court to bank fraud and money laundering.

crimes petition

S. Saris to
a two-count Information charging her with bank fraud and money laundering. PACHECO accomplished this by forging
customer signatures on checks she wrote out of the accounts and then either
deposited the checks into her own accounts or cashed them.

defender serial

United States Attorney Michael J. District Court Judge Patti B.

writ vacated

Weymouth Residents Convicted of Conspiracy to Defraud IRS and Failure to Pay Employment Taxes Reports U.S. Attorney

Pineault in Sullivan 's Economic Crimes Unit. "Only persons conscious of wrongdoing can be said to 'knowingly (and)
.

sentence corrected

Galasso, Special
Agent in Charge of the U.C.
office of Latham + Watkins LLP, who worked with Andersen 's counsel and
attorneys of the firm's appellate and constitutional practice.
Judge Saris scheduled sentencing for July 13, 2005.

hillsborough defender

"
A Texas federal court jury had convicted Arthur Andersen in June 2002 of
obstructing an official proceeding of the Securities and Exchange Commission,
and the federal Court of Appeals for the Fifth Circuit affirmed the conviction
prior to the Supreme Court agreeing to hear the case.