Dec 11, 2017
Daniel Lenghea Attorney representing clients charged with criminal offenses in state and federal courts
seen from China
seen from Netherlands
seen from United Kingdom
seen from Indonesia
seen from Malaysia
seen from Germany
seen from Austria
seen from United Kingdom
seen from Malaysia
seen from United States
seen from United Kingdom
seen from China
seen from Indonesia
seen from China
seen from China
seen from United States
seen from Germany
seen from Japan
seen from China
seen from United Kingdom
Daniel Lenghea Attorney representing clients charged with criminal offenses in state and federal courts
Martin County Resident Sentenced for Manufacturing Hash Oil in His Apartment Laboratory and Possessing a Firearm
Republished by Daniel Lenghea, Esq.,a private Federal Criminal Defense Attorney in Miami from the news feed of The U.S. Attorney’s Office for the Southern District of Florida. www.lenghea.com
A Martin County resident was sentenced to 90 months in prison for manufacturing hash oil in his apartment laboratory and possessing a firearm.
Wifredo A. Ferrer, U.S. Attorney for the Southern District of Florida, Hugo J. Barrera, Special Agent in Charge, Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF), Miami Field Office, A.D. Wright, Special Agent in Charge, Drug Enforcement Administration (DEA), Miami Field Division, William D. Snyder, Sheriff, Martin County Sheriff’s Office, and David Dyess, Chief, Stuart Police Department, made the announcement.
Daniel Paul Vranich, 31, of Lake Park, was sentenced by United States District Court Judge Kenneth M. Mara, in Fort Pierce, to 30 months’ imprisonment for endangering human life while illegally manufacturing a controlled substance to run consecutive to a term of 60 months’ imprisonment for possession of a firearm in furtherance of a drug trafficking crime. Upon his release from incarceration, Vranich will be placed on supervised release for three years.
According to the stipulated factual basis in support of the defendant’s previous guilty plea, on December 30, 2014, at approximately 4:00 a.m., an emergency services call was made regarding an explosion at an apartment in Stuart, Florida. Members of the Stuart Police Department, Martin County Sheriff’s Office, Martin County Fire Rescue, Stuart Fire Rescue and State Fire Marshal’s Office responded to the residence and discovered a smoldering fire, as well as a large industrial vacuum drying oven with a timing device. Stuart Police Department detectives also found numerous large glass cylinders containing marijuana, numerous empty butane cans, air pumps and compressors, a vacuum oven, wax paper with approximately 48 grams of butane hash oil, a food saver sealing machine, two digital scales, an electric grinder, a money counting machine, a vacuum chamber, and numerous containers and storage bags. In addition, law enforcement discovered a loaded Sig Sauer .45 caliber pistol and personal documents belonging to Vranich. DEA agents and members of the Hazardous Material Unit (Hazmat) determined that the discovered chemicals, equipment and other items were used to operate a butane hash oil laboratory in the residence. The investigation further revealed that Vranich resided in the apartment with his family.
The stipulated factual basis further indicates that Vranich admitted that he was manufacturing and possessing with the intent to distribute the controlled substances, identified as marijuana and hashish oil, and that he possessed the firearm in furtherance of his drug trafficking operation. Vranich also admitted that while manufacturing and attempting to manufacture hashish oil he created a substantial risk of harm to human life.
Hash oil is a highly potent derivative of marijuana, obtained by extracting the resins containing Tetrahydrocannabinol (THC), the active psychoactive compound, from marijuana buds and plant matter through a chemical process using materials and equipment like those found in Vranich’s apartment. Because the butane vapor created during the process is extremely volatile, highly flammable and large amounts are required in the process of extracting the resin from the raw marijuana, explosions and fires from accidents have resulted in the destruction of property, severe injuries and even death.
Mr. Ferrer commended the investigative efforts of the ATF, DEA, Stuart Police Department, Martin County Sheriff’s Office, Martin County Fire Rescue, Stuart Fire Rescue and the State Fire Marshal’s Office. This case is being prosecuted by Assistant U.S. Attorney Carmen Lineberger.
A copy of this press release may be found on the website of the United States Attorney’s Office for the Southern District of Florida at www.usdoj.gov/usao/fls. Related court documents and information may be found on the website of the District Court for the Southern District of Florida at www.flsd.uscourts.gov or on http://pacer.flsd.uscourts.gov.
Tax Preparer Charged with Filing False Claims with the IRS
Republished by Daniel Lenghea, Esq.,a private Federal Criminal Defense Attorney in Miami from the news feed of The U.S. Attorney’s Office for the Southern District of Florida. www.lenghea.com
Joseph Akins Owanikin, a/k/a Joe Akins, of Fort Lauderdale, was charged by indictment with ten counts of filing false claims with the Internal Revenue Service, in violation of Title 18, United States Code, Section 287. Owanikin had his initial appearance and arraignment today in Fort Lauderdale before United States Magistrate Judge Patrick M. Hunt. He pled not guilty.
Wifredo A. Ferrer, U.S. Attorney for the Southern District of Florida, and Kelly R. Jackson, Special Agent in Charge, Internal Revenue Service, Criminal Investigation (IRS-CI), made the announcement.
According to court documents, Owanikin was a professional tax return preparer and operated Akins Financial Inc., a/k/a Akins Financial Services, in Miami-Dade County. The defendant obtained an Electronic Filing Identification Number (EFIN) so that he could submit tax returns electronically to the IRS in the names of other individuals. Owanikin knowingly filed false and fraudulent claims, that is, false 2008 individual United States income tax returns and supporting documents, including IRS Form 5405 for the First-Time Homebuyer Credit, fraudulently claiming tax refunds of $7,500 per return.
If convicted, the defendant faces up to 50 years in prison.
Mr. Ferrer commended the investigative efforts of IRS-CI. The case is being prosecuted by Assistant U.S. Attorney Roger Cruz.
An indictment is merely an allegation, and every defendant is presumed innocent until proven guilty beyond a reasonable doubt.
A copy of this press release may be found on the website of the United States Attorney’s Office for the Southern District of Florida at www.usdoj.gov/usao/fls. Related court documents and information may be found on the website of the District Court for the Southern District of Florida at www.flsd.uscourts.gov or on http://pacer.flsd.uscourts.gov.
Four Miami Area Residents Sentenced for Mann Act and Money Laundering Offenses
Republished by Daniel Lenghea, Esq.,a private Federal Criminal Defense Attorney in Miami from the news feed of The U.S. Attorney’s Office for the Southern District of Florida. www.lenghea.com
Wifredo A. Ferrer, United States Attorney for the Southern District of Florida, and Alysa D. Erichs, Special Agent in Charge, U.S. Immigration and Customs Enforcement’s Homeland Security Investigations (ICE-HSI), announce that on July 1, 2015, United States District Judge Cecilia M. Altonaga sentenced Istvan Kaszab, 38, and Andrea Avram, 25, of Aventura, Florida, to 27 months’ and 11 months’ imprisonment, respectively, for Mann Act and money laundering offenses, in violation of Title 18, United States Code, Sections 2421 and 1956. Judge Altonaga sentenced defendant Szabina Balazs, 21, of Hallandale, Florida to time served (approximately five months’ imprisonment) for violating the Mann Act. As part of the same case, on July 2, 2015, Judge Altonaga sentenced Christian Fiorenza, 51, of Ft. Lauderdale, Florida, to 37 months’ imprisonment for Mann Act and money laundering violations. Judge Altonaga said that the sentence imposed was necessary to promote respect for the law and deter the defendant and others from engaging in this type of criminal activity. All defendants pled guilty to the charges at issue.
Between May 2012 and September 2014, the defendants participated in the operation of an escort agency, that is, the Fort Lauderdale Escort Services (“FLES”). FLES recruited adult women from Eastern Europe, predominantly Hungary, to engage in prostitution in the United States. The women were recruited through various advertisements and other means. FLES would assist the women in petitioning for travel to the United States through the Electronic System for Travel Authorization (“ESTA”) program. ESTA is an automated system that determines the eligibility of visitors to travel to the United States under the Visa Waiver Program (“VWP”).
Once the women were admitted into in the United States, they would immediately begin working as prostitutes for FLES, both locally in South Florida, as well as nationally.FLES would advertise each prostitute’s “services” on FLES’ website.
FLES would arrange the prostitutes’ travel and housing needs in the United States.Each prostitute stayed in the United States, on average, between three months to a year.However, many overstayed their visas.
Each of the defendants played a different role in the conspiracy.Fiorenza was listed as the President of FLES, according to publicly available information on the Florida Division of Corporation’s website sunbiz.org.He also maintained FLES’ website.Kaszab recruited most of the prostitutes from Hungary.
Avram and Balazs began their affiliation with FLES as prostitutes.Avram then began assisting Kaszab in recruiting women from Hungary, arranging client meetings and travel, and facilitating money transfers from her bank account to Hungary, knowing the money came from prostitution earnings.Balazs began assisting Fiorenza with FLES’ operations.Specifically, she would assist in the maintenance of the website, book client meetings and travel, and facilitate money transfers to and from her bank accounts, knowing that the money came from prostitution earnings.
The defendants received a portion, or “cut,” of the monies earned by the prostitutes.Fiorenza received the largest cut, followed by KaszabAvram and Balazs would receive their cut from their male codefendants’ share.
Kaszab and Avram wired funds from the United States to Hungary on a regular basis and purchased several luxurious items from proceeds earned from prostitution, such as Mercedes Benz vehicles and a Breitling timepiece.
Mr. Ferrer commends the investigative efforts of ICE-HSI for their work on this case. The case was prosecuted by Assistant U.S. Attorneys Vanessa S. Johannes and Elina A. Rubin-Smith.
A copy of this press release may be found on the website of the United States Attorney’s Office for the Southern District of Florida at www.usdoj.gov/usao/fls. Related court documents and information may be found on the website of the District Court for the Southern District of Florida at www.flsd.uscourts.gov or on http://pacer.flsd.uscourts.gov.
Independent Contractor or Employee?
Independent Contractor or Employee? by Daniel Lenghea, www.lenghea.com
Is the person working for your business an independent contractor or an employee?
Independent contractor or employee ? Treatment is not the same, and it’s important to understand the difference. Knowing this distinction will help you to know what your first hiring move will be and affect how you withhold a variety of taxes and avoid costly legal consequences.
What’s the Difference Between an Independent Contractor and an Employee?
An Independent Contractor:
Operates under a business name
Has his/her own employees
Maintains a separate business checking account
Advertises his/her business’ services
Invoices for work completed
Has more than one client
Has own tools and sets own hours
Keeps business records
An Employee:
Performs duties dictated or controlled by others
Is given training for work to be done
Works for only one employer
Many small businesses rely on an independent contractor or employee for their staffing needs. There are many benefits to using contractors over hiring employees:
Savings in labor costs
Reduced liability
Flexibility in hiring and firing
Why Does It Matter?
Misclassification of an individual as an independent contractor or employee may have a number of costly legal consequences.
If your independent contractor is discovered to meet the legal definition of an employee, you may be required to:
Reimburse them for wages you should’ve paid them under the Fair Labor Standards Act, including overtime and minimum wage
Pay back taxes and penalties for federal and state income taxes, Social Security, Medicare and unemployment
Pay any misclassified injured employees workers’ compensation benefits
Provide employee benefits, including health insurance, retirement, etc.
Tax Requirements
Visit the IRS Independent Contractor or Employee guide to learn about the tax implications of either scenario, download and fill out a form to have the IRS officially determine your workers’ status, and find other related resources.
Employment Information
There is no single test for determining if an individual is an independent contractor or an employee under the Fair Labor Standards Act. However, the following guidelines should be taken into account:
The extent to which the services rendered are an integral part of the principal’s business
The permanency of the relationship
The amount of the alleged contractor’s investment in facilities and equipment
The nature and degree of control by the principal
The alleged contractor’s opportunities for profit and loss
The amount of initiative, judgment, or foresight in open market competition with others that is required for the success of the claimed independent contractor
The degree of independent business organization and operation
Whether a person is an independent contractor or an employee generally depends on the amount of control exercised by the employer over the work being done. Daniel Lenghea, P.A. can assist you in determining if the person working for your is an independent contractor or an employee.
Getting a divorce in Florida
When it comes to getting a divorce in Florida, there’s the right way to go about it – and then there’s the way that involves plenty of work, headaches and heartaches for all parties involved. By Daniel Lenghea, www.lenghea.com
If you or your spouse has decided to file for divorce in Florida, at least one of you must be a resident of the state or a member of an armed force stationed in the state. If both you and your spouse agree that there are “irreconcilable differences,” and there should be a divorce, you can agree in writing to end the marriage. If one of you denies that the marriage is broken beyond repair or you have a child, the court may order counseling with a marriage counselor, priest or rabbi, or psychologist for up to three months.
How to Begin the Process of Divorce for Florida Residents
Also called a “dissolution” of the marriage, Florida divorces legally begin when you or your spouse files a “Petition for Dissolution of Marriage” with the Family Department of the local circuit court. The court serves the other spouse with the paperwork and gives him or her time to respond. If both you and your spouse agree on how to divide property, debt and responsibilities for any children, the divorce can be finalized without a trial. Otherwise, the court will assign a time for a hearing.
Marital Assets
Any assets and debts amassed during the marriage, referred to as “marital assets,” will be divided “equitably,” or fairly, upon divorce. Any assets you had before marriage may be considered “non-marital assets” if they were kept separated from property acquired during the marriage. You and your spouse can each retain your non-marital assets.
Dividing of Marital Property
Judges will divide assets equally, unless there is a basis for unequal distribution. The judge will consider both you and your spouse’s economic circumstances and the contributions each of you made to the marriage (including care for children and your marital home). If either you or your spouse wants to keep your marital home to live in with a child from the marriage, that may also be a factor for unequal distribution.
Alimony
Alimony is an extension of the obligation for spouses to support each other financially during the marriage. In divorce laws in Florida, a court can order alimony if it is “well-founded.” Factors the courts will look at include: the standard of living during the marriage; the length of the marriage; and the age and physical condition of each spouse.
Custody
If you and your spouse can’t come to an agreement on child custody, the court will make a decision based on what is in the “best interests” of the child. Unless there is a reason that it would be detrimental to your child’s upbringing, the court will usually grant shared responsibility. Sometimes the court will give one parent responsibility over specific aspects of a child’s welfare, such as primary residence, education or medical care. The court will consider the moral fitness of you and your spouse as parents, your abilities to provide for the child and the preference of the child, among other factors.
Child Support
Divorce laws in Florida include child support guidelines that judges use to figure out the support needed for a child and how much each parent has to pay. The court looks at both parent’s incomes and the child’s health and child care costs. Florida’s standard needs table lists support amounts based on the child’s age and the parent’s income. The court can also set aside joint or separate assets of the parents in a trust or fund for future support and education for the children.
Documents You Will Need
The court will need to know about all of your assets in order to divide them. Make copies of tax returns, bank statements, mortgage documents and any other financial information possible. This will save you time and money down the road. You should also take inventory of your major household and family possessions. A detailed household budget will help the court determine how much temporary support can be paid as well as if either you or your spouse can realistically afford your marital home on your own.
Debts
Any debt incurred before the marriage, such as educational debt, is not considered while dividing debts. Like assets, the debts will be divided equitably. If you have a mortgage, the court may order both of you to split the debt; if you stay in the home, the mortgage may be restructured to make you the sole owner and borrower.
Taxes
It is important to think about how a divorce, for Florida residents, will change your taxes. Property transfers, taxability of alimony payments and dependency deductions for children may all affect your tax filing status. Working with an accountant along with your lawyer will help you avoid making mistakes you may not be able to fix after the divorce.
Florida Personal Injury rules you need to know, whether from a dog bite, boating accident, or slip and fall, personal injury laws you need to investigate.
Former CEO Pleads Guilty to Bribery and Fraud Scheme Involving Red Light Camera Contracts
Republished by Daniel Lenghea, Esq.,a private Federal Criminal Defense Attorney in Miami from the news feed of The U.S. Attorney’s Office for the Southern District of Florida. daniel-lenghea www.lenghea.com
A former chief executive officer of a red light camera vendor pleaded guilty today to participating in an eight-year bribery and fraud scheme, announced Assistant Attorney General Leslie R. Caldwell of the Justice Department’s Criminal Division, U.S. Attorney Carter M. Stewart of the Southern District of Ohio and Special Agent in Charge Angela L. Byers of the FBI’s Cincinnati Field Office.
Karen L. Finley, 55, of Cave Creek, Arizona, pleaded guilty before U.S. Magistrate Judge Terence P. Kemp of the Southern District of Ohio to a one-count information charging her with conspiracy to commit federal programs bribery and honest services wire and mail fraud. Finley’s sentencing hearing will be scheduled at a later date.
From December 2005 to February 2013, Finley served as CEO of a red light camera enforcement company. As part of her plea agreement, Finley admitted that, between 2005 and 2013, she participated in a scheme in which the company made campaign contributions to elected public officials in the cities of Columbus and Cincinnati through a consultant retained by the company. According to admissions made in connection with her plea, Finley and others, including another executive of the company, agreed to provide the conduit campaign contributions with the understanding that the elected public officials would assist the company in obtaining or retaining municipal contracts, including a photo red light enforcement contract with the City of Columbus. Finley also admitted she and her co-conspirators concealed the true nature and source of the payments by the consultant’s submission and the company’s payment of false invoices for “consulting services,” which funds the consultant then provided to the campaigns of the elected public officials.
The case was investigated by the FBI’s Cincinnati Field Office, Columbus Resident Agency, with the assistance of IRS-Criminal Investigations and the Ohio Bureau of Criminal Investigation. The case is being prosecuted by Trial Attorney Edward P. Sullivan of the Criminal Division’s Public Integrity Section and Assistant U.S. Attorney J. Michael Marous of the Southern District of Ohio.