[ad_1]<\/p>\n
Valerie Chu (619) 546-6750 and Michelle L. Wasserman (619) 546-8431<\/b><\/p>\n
NEWS RELEASE SUMMARY<\/u> \u2013 August 19, 2022<\/b><\/p>\n
SAN DIEGO \u2013 Elliot Adler, an attorney and founding partner of a boutique San Diego law firm, was sentenced in federal court today to one year and one day in custody for conspiring with former Chabad of Poway Rabbi Yisroel Goldstein to commit tax fraud. He was also ordered to pay a $20,000 fine.<\/p>\n
Beginning at least as early as 2010 and continuing through October 2018, Adler participated in a so-called \u201c90\/10\u201d tax scheme with Rabbi Goldstein. Specifically, Adler gave money to Rabbi Goldstein that purported to be a donation to Chabad of Poway. Goldstein then secretly funneled ninety percent of the funds back to Adler, keeping ten percent of the funds as his fee. None of the donated funds was actually given to the Chabad as a charitable donation. Adler then falsely claimed that the fraudulent donations were tax-deductible on his tax returns, allowing him to reduce his personal income tax liability by approximately $500,000 (cumulatively) for tax years 2011 through 2017.\u00a0<\/p>\n
To accomplish the scheme, Adler and Goldstein communicated using coded language. Goldstein would refer to cash as \u201cchallah,\u201d the source of the cash as \u201cthe baker,\u201d and would invite co-conspirators to \u201cwrap tefillin\u201d when he proposed meeting to receive checks or deliver cash.\u00a0 For example, on Thursday, January 7, 2016, Goldstein texted Adler, \u201cGood morning I got the challah[.] What time?\u201d\u00a0 That same day, Adler replied via text message, \u201cMonday morning 8am at shul or today before 12pm if you can come to my office.\u201d\u00a0 Goldstein then replied, \u201cMonday @8 is fine.\u201d\u00a0 On Monday, January 11, 2016, Goldstein deposited a check from Adler for $30,000 payable to Chabad of Poway.\u00a0<\/p>\n
On or about December 29, 2017, Goldstein deposited two sequentially-numbered checks from Adler, one for $180,000 and the other for $980,000. On Friday, January 5, 2018, Goldstein sent Adler a coded text message proposing that they \u201cget together and wrap teffilin.\u201d A few days later, on January 10, 2018, Goldstein wired approximately $1 million to a wholesale and retail jeweler to purchase 246 Suisse Fortuna 1 oz. rectangular gold ingots, 246 Canadian Maple Leaf 1 oz. gold coins, and 246 American Eagle 1 oz. gold coins.\u00a0 On January 17, 2018, Goldstein sent another coded message to Adler asking him, \u201c[w]hen can you come [i]n for a teffilin wrap?\u00a0 I\u2019m ready for you.\u201d\u00a0 Goldstein delivered the gold to Adler the next day.\u00a0 Adler nonetheless claimed on his 2017 tax returns that he had donated over $1 million to charity, fraudulently reducing his 2017 tax liability by approximately $447,000. Adler was ordered to forfeit the gold coins as part of his sentence.<\/p>\n
At today\u2019s hearing, U.S. District Judge Cynthia Bashant also ordered Adler to forfeit the gold. A restitution hearing is set for October 24, 2022, at 10:30 a.m.<\/p>\n
Adler and Goldstein took additional steps to conceal their scheme from authorities. On or about October 18, 2018, Goldstein told Adler that he was under investigation by the IRS and that he had been the subject of an undercover operation relating to tax evasion.\u00a0 Goldstein asked for Adler\u2019s help to prove, falsely, that Goldstein, and not Adler, was in possession of the gold coins purchased with Adler\u2019s purported donation.\u00a0 In the early hours of October 19, 2018, Adler arrived at Goldstein\u2019s residence and returned the gold coins.\u00a0<\/p>\n
In July 2020, Rabbi Goldstein pleaded guilty to fraud charges, admitting that he participated in a complex, years-long, multi-million-dollar tax-evasion scheme and other financial deceptions involving theft of public money.\u00a0 Rabbi Goldstein\u2019s plea agreement outlined the fraud scheme with Adler.<\/p>\n
Adler is the eleventh and final individual to be sentenced for crimes discovered in this investigation. Two additional individuals agreed to deferred prosecution agreements as a result of the investigation.\u00a0<\/p>\n
\u201cFor several years, Elliot Adler defrauded the United States while giving the false appearance of making charitable donations,\u201d said U.S. Attorney Randy S. Grossman. \u201cThis investigation and the resulting prosecutions should leave no doubt that the United States takes tax fraud seriously and those who perpetrate these schemes will be brought to justice.\u201d Grossman thanked the prosecution team and the FBI and IRS for their excellent work on this case.<\/p>\n
\u201cFor years, attorney Adler chose to ignore the laws and ethical rules of conduct he swore to uphold and conspired with others using sophisticated schemes to commit tax fraud,\u201d said Special Agent in Charge Stacey Moy of the FBI San Diego Field Office. \u201cSuch schemes erode the public’s trust in the legal and charitable institutions within our community, but today’s sentencing ends his criminal career. Financial crimes have long been a top FBI investigative focus and we remain steadfast in our efforts, in coordination with our partners, to bringing such fraudsters to justice.\u201d<\/p>\n
\u201cMr. Adler, who is an educated and successful attorney, knowingly broke the law by repeatedly committing tax fraud for over seven years,\u201d said Special Agent in Charge Tyler R. Hatcher of IRS Criminal Investigation\u2019s Los Angeles Field Office. \u201cAdler stole over half-a-million dollars from the United States, and our special agents are committed to bringing thieves like him to justice. Our tax and financial systems rely on Americans to pay their fair share in order to ensure that our infrastructure, our national security, and our education and benefits programs are funded. IRS Criminal Investigation is proud to work alongside the FBI and the US Attorney\u2019s Office on this incredibly impactful investigation.\u201d<\/p>\n
SUMMARY OF CHARGES<\/u>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Case Number 22-CR-821-BAS<\/b><\/p>\n
Elliott Adler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age:45 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 San Diego, CA<\/p>\n
Conspiracy to Commit Tax Fraud, in violation of Title 18, USC 371<\/p>\n
Maximum Penalty: Five years in prison<\/p>\n
PREVIOUSLY CHARGED DEFENDANTS AND SUMMARY OF CHARGES<\/u>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b><\/p>\n
Yisroel Goldstein, Case Number 20CR1916-BAS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age: 58\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Poway<\/p>\n
Conspiracy to Defraud the United States and Commit Wire Fraud, in violation of Title 18, USC 371<\/p>\n
Sentenced to 14 months in custody<\/p>\n
Alexander Avergoon, Case Number 19CR2955-BAS<\/b>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Age: 44\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 San Diego\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n
Wire Fraud, in violation of Title 18, USC 1343<\/p>\n
Aggravated Identity Theft, in violation of Title 18, USC 1028A<\/p>\n
Money Laundering, in violation of Title 18, USC 1956(a)(1)(B)(i)<\/p>\n
Sentenced to 64 months in custody<\/p>\n
Bruce Baker, Case Number 20CR1912-BAS<\/b>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Age: 74\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 La Jolla<\/p>\n
Conspiracy to Defraud the United States and file false tax returns, in violation of Title 18, USC 371<\/p>\n
Sentenced to 15 months in custody<\/p>\n
Bijan Moossazadeh, Case Number 20CR1893-BAS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age: 63\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 San Diego<\/p>\n
Filing a False Tax Return, in violation of Title 26, USC 7206(1)<\/p>\n
Sentenced to three\u00a0months in custody<\/p>\n
Yousef Shemirani, Case Number 20CR1895-BAS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age: 74\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Poway<\/p>\n
Filing a False Tax Return, in violation of Title 26, USC 7206(1)<\/p>\n
Sentenced to two\u00a0years\u2019 Probation<\/p>\n
Boris Shkoller, Case Number 20CR1913-BAS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age: 83\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Del Mar<\/p>\n
Filing a False Tax Return, in violation of Title 26, USC 7206(1)<\/p>\n
Sentenced to one\u00a0year Probation<\/p>\n
Mendel Goldstein<\/b>, Case Number 20CR2772-BAS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age: 63\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Brooklyn, NY<\/p>\n
Conspiracy to Defraud the United States and Commit Wire Fraud, in violation of Title 18, USC 371<\/p>\n
Sentenced to eight\u00a0months in custody<\/p>\n
Stuart Weinstock, Case Number 21CR0042-BAS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age:\u00a0\u00a0\u00a0 64\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Escondido, CA<\/p>\n
Filing False Tax Return, in violation of Title 26, U.S.C. \u00a77206(1)<\/p>\n
Sentenced to eight\u00a0months in custody<\/p>\n
Jason Ellis, Case Number 21CR2200-BAS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age: 42\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Poway, CA<\/p>\n
Filing False Tax Return, in violation of Title 26, U.S.C. \u00a77206(1)<\/p>\n
Sentenced to six\u00a0months of home confinement<\/p>\n
Yehuda Hadjadj, Case Number 22CR148-BAS\u00a0\u00a0\u00a0 <\/b>Age: 47\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 La Jolla, CA<\/p>\n
Conspiracy to Commit Wire Fraud, in violation of Title 18, USC 371<\/p>\n
Sentenced to three\u00a0years\u2019 Probation<\/p>\n
Rotem Cooper, Case Number 20CR3968-BAS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age:\u00a0\u00a0\u00a0 54\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 San Diego\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n
Deferred Prosecution Agreement<\/p>\n
Conspiracy to Commit Wire Fraud, in violation of Title 18, USC 371<\/p>\n
Igor Shtilkind, Case Number 20CR3955-BAS\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b>Age:\u00a0\u00a0\u00a0 55\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 San Diego<\/p>\n
Deferred Prosecution Agreement<\/p>\n
Conspiracy to Commit Wire Fraud, in violation of Title 18, USC 371<\/p>\n
INVESTIGATING AGENCIES<\/u><\/b><\/p>\n
Federal Bureau of Investigation<\/p>\n
Internal Revenue Service \u2013 Criminal Investigations<\/p>\n<\/div>\n