FBI Announces Reward for Information on Missing 8-Year-Old

Related information/updates:

• Press release: Authorities Release Video Surveillance of Kahlil Malik Tatum and Relisha Tenau Rudd
  
• Press release: Additional Photos Released of Relisha Rudd and Kahlil Tatum
• Missing person poster: Relisha Tenau Rudd

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The FBI has announced a reward of up to $25,000 for information leading to the location and return of missing 8-year-old Relisha Tenau Rudd, described as a black female, 4’0” tall, weighing approximately 70 to 80 pounds, with black hair, brown eyes, and a medium complexion.
Law enforcement authorities are seeking information about Kahlil Malik Tatum, of the 2500 block of N Street in Southeast Washington, in connection with this investigation. Tatum is described as a black male, 5’7” tall, and 170 pounds.
An arrest warrant has been issued in Prince George’s County, Maryland, for 51-year-old Tatum for the murder of his wife, 51-year-old Andrea Denise Tatum, also of N Street, Southeast Washington. The victim was discovered in a motel room in the 6100 block of Oxon Hill Road on Thursday, March 20, 2014. A separate reward of up to $25,000 is offered by Prince’s George’s County Police Department to anyone who provides information leading to an arrest and indictment in this case.
The investigation is being conducted jointly by the Metropolitan Police Department, Prince George’s County (Maryland) Police Department, and the FBI’s Washington Field Office. Anyone with information is asked to call their local law enforcement or the FBI.
Related information/updates:

• Press release: Authorities Release Video Surveillance of Kahlil Malik Tatum and Relisha Tenau Rudd
  
• Press release: Additional Photos Released of Relisha Rudd and Kahlil Tatum
• Missing person poster: Relisha Tenau Rudd

Rochester Man Sentenced in Large-Scale Tax Refund Scheme

ROCHESTER, NY—U.S. Attorney William J. Hochul, Jr. announced today that Juan Marie Delvalle, 26, of Rochester, New York, who was convicted of conspiracy to commit tax fraud in connection with a large nationwide tax refund scheme, was sentenced by U.S. District Court Judge David G. Larimer to 12 months in prison and ordered to pay restitution of $1,644,202 to the Internal Revenue Service.
Assistant U.S. Attorney Richard A. Resnick, who handled the case, stated that from February 1, 2011 to October 31, 2011, Delvalle was involved in a scheme to obtain income tax refunds by the filing of fraudulent federal income tax returns with the Internal Revenue Service. Specifically, stolen identities were utilized to file the fraudulent federal income tax returns, and the wages and related tax withholdings reported on the federal income tax returns were fabricated in order to obtain the refunds. Most of the returns were filed in the names and Social Security numbers of individuals residing in Puerto Rico without their knowledge. Refund checks issued as a result of the fraudulent returns were sent to various addresses in Rochester and other locations in the country.
Approximately 600 federal returns with Rochester-area addresses were filed by a company in Bronx, New York. These 600 tax returns claimed tax refunds totaling $3,555,302, of which $1,644,202 was paid out by the IRS. The refund checks were sent by the IRS to various locations in the Rochester area. Delvalle participated in the scheme by retrieving many of the refund checks that were sent to Rochester and forwarding the money to individuals in the New York City area who were responsible for filing the false tax returns. The defendant was paid a fee for his participation in the scheme.
The sentencing is the culmination of a joint investigation on the part of the Federal Bureau of Investigation, under the direction of Special Agent in Charge Brian P. Boetig, and the Internal Revenue Service-Criminal Investigations, under the direction of Toni M. Weirauch, Special Agent in Charge.

ADM Subsidiary Pleads Guilty to Conspiracy to Violate the Foreign Corrupt Practices Act

WASHINGTON—A subsidiary of Archer Daniels Midland Company (ADM) pleaded guilty today and has agreed to pay more than $17 million in criminal fines to resolve charges that it paid bribes through vendors to Ukrainian government officials to obtain value-added tax (VAT) refunds, in violation of the Foreign Corrupt Practices Act (FCPA).
Acting Assistant Attorney General Mythili Raman of the Justice Department’s Criminal Division, U.S. Attorney James A. Lewis of the Central District of Illinois and Special Agent in Charge David A. Ford of the FBI’s Springfield Division made the announcement.
“As today’s guilty plea shows, paying bribes to reap business benefits corrupts markets and undermines the rule of law,” said Acting Assistant Attorney General Raman. “ADM’s subsidiaries sought to gain a tax benefit by bribing government officials and then attempted to deliberately conceal their conduct by funneling payments through local vendors. ADM, in turn, failed to implement sufficient policies and procedures to prevent the bribe payments, although ultimately ADM disclosed the conduct, cooperated with the government, and instituted extensive remedial efforts. Today’s corporate guilty plea demonstrates that combating bribery is and will remain a mainstay of the Criminal Division’s mission. We are committed to working closely with our foreign and domestic law enforcement partners to fight global corruption.”
Alfred C. Toepfer International Ukraine Ltd. (ACTI Ukraine), a subsidiary of ADM, pleaded guilty in the Central District of Illinois to one count of conspiracy to violate the anti-bribery provisions of the FCPA and agreed to pay $17.8 million in criminal fines. The Department of Justice also entered into a non-prosecution agreement (NPA) with ADM in connection with the company’s failure to implement an adequate system of internal financial controls to address the making of improper payments both in Ukraine and by an ADM joint venture in Venezuela.
In a parallel action, ADM consented with the U.S. Securities and Exchange Commission (SEC) to a proposed final judgment that orders the company to pay roughly $36.5 million in disgorgement and prejudgment interest, bringing the total amount of U.S. criminal and regulatory penalties to be paid by ADM and its subsidiary to more than $54 million.
According to the charges, from 2002 to 2008, ACTI Ukraine, a trader and seller of commodities based in the Ukraine, together with Alfred C. Toepfer International G.m.b.H. (ACTI Hamburg), another subsidiary of ADM, paid third-party vendors to pass on bribes to Ukrainian government officials to obtain VAT refunds. The charges allege that, in total, ACTI Ukraine and ACTI Hamburg paid roughly $22 million to two vendors, nearly all of which was to be passed on to Ukrainian government officials to obtain over $100 million in VAT refunds, resulting in a benefit to ACTI Ukraine and ACTI Hamburg of roughly $41 million.
According to the NPA with ADM, a number of concerns were expressed to ADM executives, including an e-mail calling into question potentially illegal “donations” by ACTI Ukraine and ACTI Hamburg to recover the VAT refunds, yet nonetheless failed to implement sufficient anti-bribery compliance policies and procedures to prevent corrupt payments.
In addition to the monetary penalty, ADM and ACTI Ukraine also agreed to cooperate with the department, to periodically report the companies’ compliance efforts, and to continue implementing enhanced compliance programs and internal controls designed to prevent and detect FCPA violations.
The agreements acknowledge ADM’s timely, voluntary, and thorough disclosure of the conduct; ADM’s extensive cooperation with the department, including conducting a world-wide risk assessment and corresponding global internal investigation, making numerous presentations to the department on the status and findings of the internal investigation, voluntarily making current and former employees available for interviews, and compiling relevant documents by category for the department; and ADM’s early and extensive remedial efforts.
The department acknowledges and expresses its appreciation for the cooperation and assistance of German law enforcement authorities, which, in a parallel investigation, reached a resolution with ACTI Hamburg regarding its role in the bribery scheme.
In addition, the department acknowledges and expresses its appreciation for the significant assistance provided by the SEC’s Division of Enforcement.
This ongoing investigation is being conducted by the FBI. The case is being prosecuted by Trial Attorney Daniel S. Kahn of the Criminal Division’s Fraud Section and Assistant U.S. Attorney Eugene Miller of the Central District of Illinois, with significant assistance from the Criminal Division’s Office of International Affairs.

Former Atlanta Investment Adviser Sentenced to Federal Prison for Embezzling More Than $2.5 Million from Clients

ATLANTA—Benjamin Daniel DeHaan has been sentenced on charges arising out of a scheme to defraud more than 50 clients.
“This defendant may have started out as a legitimate investment advisor, but he got greedy and began stealing from those who trusted him with their investments,” said United States Attorney Sally Quillian Yates. “He diverted money from his clients’ accounts and used it to fund a lavish lifestyle. Now, he is headed to prison and will never work in the securities industry again.”
Mark F. Giuliano, Special Agent in Charge, FBI Atlanta Field Office, stated, “The level of greed and disregard for his clients earns this defendant a place in prison. While the FBI will continue to go after such individuals for investor related fraud, the damage to those investing is already done, and all that is often left is the solace provided by a stiff prison sentence.”
According to United States Attorney Yates, the charges, and other information presented in court, DeHaan owned and operated Lighthouse Financial Partners LLC, an investment advisory service in Atlanta, Georgia. He recruited investors by posting a series of videos on Lighthouse’s website and on YouTube. DeHaan told investors that he had developed a proprietary software program that allowed him to determine when to buy and when to sell a particular stock. Approximately 114 people entrusted him with money to invest on their behalf. At its peak, Lighthouse had approximately $6.7 million in assets under management.
From January 2010 through May 2012, DeHaan misappropriated and converted to his own use more than $2.5 million of his clients’ money. He used the fraud proceeds to purchase a new house for himself in Memphis, Tennessee, and to purchase partial ownership of a restaurant and bar in Memphis. DeHaan also used his clients’ money to fund an investment account in his own name and to pay Lighthouse’s overhead and operating expenses. He attempted to cover-up his theft by e-mailing fraudulent account statements to investors. This provided victims a false sense of security and delayed their complaints to law enforcement.
Benjamin Daniel DeHaan, 37, of Decatur, Georgia, was sentenced by United States District Judge Steve C. Jones to seven years and three months in federal prison and was remanded immediately to the custody of the U.S. Marshal. He will serve three years of supervised release following his prison term, and was ordered to pay $6,931,619.13 in restitution to the victims. On February 1, 2013, DeHaan pleaded guilty to a criminal information charging him with wire fraud.
This case was investigated by special agents of the Federal Bureau of Investigation.
Assistant United States Attorney Russell Phillips prosecuted the case.
For further information please contact the U.S. Attorney’s Public Affairs Office at USAGAN.Pressemails@usdoj.gov or (404) 581-6016. The Internet address for the U.S. Attorney’s Office for the Northern District of Georgia is www.justice.gov/usao/gan.