mirror-epstein-docs/results/IMAGES004/DOJ-OGR-00009528.json

{
  "document_metadata": {
    "page_number": "2",
    "document_number": "1:09-cr-00581-WHP Document 605",
    "date": "03/18/13",
    "document_type": "court document",
    "has_handwriting": false,
    "has_stamps": false
  },
  "full_text": "Case 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 4 of 41\ncharged Parse, Donna Guerin, Denis Field and Craig Brubaker with a wide-ranging corrupt endeavor to obstruct and impede the IRS in connection with the design, marketing, implementation, and defense of four tax shelters known as Short Sale, Short Option, SWAPS, and HOMER. Likewise incorporating the factual allegations of the conspiracy count, Count Twenty-Five charged Parse, along with Paul Daugerdas, Guerin, Field, and Brubaker, with mail fraud as to the overarching scheme to defraud the IRS through the design, marketing, implementation, and defense of the Jenkens & Gilchrist tax shelters.\nThe proof at trial demonstrated that Parse — an investment representative at Deutsche Bank Alex Brown and certified public accountant — participated as a key actor in the largest criminal tax fraud in history. That fraud, which featured Parse's five-year involvement in four fraudulent tax shelters, resulted in the creation of over $7 billion of fraudulent tax deductions or benefits, $1.6 billion in Guidelines tax loss, and well in excess of $230 million in actual loss to the United States Treasury. Parse's role in the fraud - as one of the principal Deutsche Bank employees who steered bank clients to the J&G tax shelters, established the evanescent brokerage accounts for those shelters, executed the crucial Treasury short sale and options \"investments,\" executed the pivotal transfers between accounts, and who helped facilitate the fashioning of the options and other financial instruments used in the shelters - was indispensable to the shelters' success. Consequently, Parse earned substantial commission income from his role in the tax shelters — over $3 million.\nFor the reasons spelled out below and in the Probation Department Presentence Investigation Report (\"PSR\"), we submit that Parse's conduct, and the resulting harm, is deserving of a significant prison sentence.\n2\nDOJ-OGR-00009528",
  "text_blocks": [
    {
      "type": "printed",
      "content": "Case 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 4 of 41",
      "position": "header"
    },
    {
      "type": "printed",
      "content": "charged Parse, Donna Guerin, Denis Field and Craig Brubaker with a wide-ranging corrupt endeavor to obstruct and impede the IRS in connection with the design, marketing, implementation, and defense of four tax shelters known as Short Sale, Short Option, SWAPS, and HOMER. Likewise incorporating the factual allegations of the conspiracy count, Count Twenty-Five charged Parse, along with Paul Daugerdas, Guerin, Field, and Brubaker, with mail fraud as to the overarching scheme to defraud the IRS through the design, marketing, implementation, and defense of the Jenkens & Gilchrist tax shelters.",
      "position": "top"
    },
    {
      "type": "printed",
      "content": "The proof at trial demonstrated that Parse — an investment representative at Deutsche Bank Alex Brown and certified public accountant — participated as a key actor in the largest criminal tax fraud in history. That fraud, which featured Parse's five-year involvement in four fraudulent tax shelters, resulted in the creation of over $7 billion of fraudulent tax deductions or benefits, $1.6 billion in Guidelines tax loss, and well in excess of $230 million in actual loss to the United States Treasury. Parse's role in the fraud - as one of the principal Deutsche Bank employees who steered bank clients to the J&G tax shelters, established the evanescent brokerage accounts for those shelters, executed the crucial Treasury short sale and options \"investments,\" executed the pivotal transfers between accounts, and who helped facilitate the fashioning of the options and other financial instruments used in the shelters - was indispensable to the shelters' success. Consequently, Parse earned substantial commission income from his role in the tax shelters — over $3 million.",
      "position": "middle"
    },
    {
      "type": "printed",
      "content": "For the reasons spelled out below and in the Probation Department Presentence Investigation Report (\"PSR\"), we submit that Parse's conduct, and the resulting harm, is deserving of a significant prison sentence.",
      "position": "bottom"
    },
    {
      "type": "printed",
      "content": "2",
      "position": "footer"
    },
    {
      "type": "printed",
      "content": "DOJ-OGR-00009528",
      "position": "footer"
    }
  ],
  "entities": {
    "people": [
      "Parse",
      "Donna Guerin",
      "Denis Field",
      "Craig Brubaker",
      "Paul Daugerdas"
    ],
    "organizations": [
      "Deutsche Bank",
      "Jenkens & Gilchrist",
      "IRS",
      "United States Treasury",
      "Probation Department"
    ],
    "locations": [
      "United States"
    ],
    "dates": [
      "03/18/13"
    ],
    "reference_numbers": [
      "1:09-cr-00581-WHP",
      "Document 605",
      "DOJ-OGR-00009528"
    ]
  },
  "additional_notes": "The document appears to be a court filing related to a tax fraud case. The text is printed and clear, with no visible handwriting or stamps. The document is likely a government or court document, given the formal language and content."
}