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Spano Info.

Spano Info.

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Published by Casey Seiler

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Published by: Casey Seiler on Feb 10, 2012
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02/10/2012

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UNITEDSTATESDISTRICTCOURTSOUTHERNDISTRICTOFNEWYORKDistrict,whichcoveredmuchofWestchesterCounty.Duringhis
----X
UNITEDSTATESOFAMERICA
INFORMATION
-v.-
12Cr.NICHOLASA.SPANO,Defendant.
---X
CountOne(ObstructingandImpedingtheDueAdministrationoftheInternalRevenueLaws)
TheUnitedStatesAttorneycharges:
RelevantIndividualsandEntities
1.NICHOLASA.SPANO,thedefendant,servedintheNewYorkStateAssemblyfrom1979through1986.SPANOwasthereafterelectedtotheNewYorkStateSenate,whereheservedfrom1986through2006.AsaStateSenator,SPANOrepresentedthe35thSenateStateSenatecareer,SPANOservedontheRules,Transportation,Finance,Education,Health,Racing,Gaming,andWageringCommittees,chairedtheSenateInvestigationsCommittee,andwastheSeniorAssistantMajorityLeader.DuringtheperiodSPANOservedinelectedoffice,heresidedinWestchesterCounty.2.AtalltimesrelevanttothisInformation,theNewYorkStateOfficeofGeneralServices("OGS")washeadquarteredintheStateCapitolinAlbany,NewYork,andhadasitsmissiontoprovideabroadrangeofsupportservicesthatfacilitatetheoperationsof
 
NewYorkStategovernment.Amongotherfunctions,OGSprovidedcentralizedprocurementservicesforthestategovernmentagenciesitsupported,includingtheprocurementofinsuranceneededforstategovernmentactivities.3.AtalltimesrelevanttothisInformation,asaNewYorkStateSenator,NICHOLASA.SPANO,thedefendant,wasresponsiblefor,amongotherthings,votingonandapprovingtheoperatingbudgetoftheStateofNewYork,aportionofwhichincludedfundingOGS'soperation.4.AtalltimesrelevanttothisInformation,aninsurancebrokeragecompanyheadquarteredinWhitePlains,NewYork("InsuranceCompany
1")
providedinsurancebrokerageandrelatedservicestoNewYorkStatethroughacontractwithOGS.5.ONAPS,Inc.("ONAPS"),whichlaterchangeditsnametoHVMCorp.("HVM"),wasacorporationwithalistedaddressofP.O.BOX12480,EmpireStatePlaza,Albany,NewYork,12220.ONAPShadnoemployeesorofficesandwasusedalmostexclusivelytoreceivemoneypaidtoNICHOLASA.SPANO,thedefendant,fromInsuranceCompany1fromatleast1996through2008.6.Frominoraboutatleast2003throughthepresent,221RidgeAve.Corp.("221Ridgell)wasarealestateholdingcompanywhollyownedbyNICHOLASA.SPANO,thedefendant,thepurposeofwhichentitywastoownatwo-familyrentalpropertylocatedat221RidgeAvenue,Yonkers,NewYork.AssubchapterScorporations,HVMand221Ridgewererequiredtoreportaccuratelythecompanies'
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annualincomeandexpensesonInternalRevenueService("IRS")Forms1120S.incometaxes.Amongotherways,SPANOimpededtheIRSby:(1)
TheSchemeToObstruct
7.Beginninginoraboutatleast2000andcontinuingupthrough2008,NICHOLASA.SPANO,thedefendant,engagedinacourseofconductcalculatedtoimpedeandimpairthedueadministrationoftheInternalRevenueLawsbyobstructingandfrustratingthelawfulfunctionoftheIRSinassessingandcollectingUnitedStatestransferringincomehereceivedfromInsuranceCompany1to221Ridge,whichincomewasfalselycharacterizedasrentalpaymentsinordertoreduceSPANO'SreportedincomefromInsuranceCompany
Ii
(2)intentionallyfailingtoreporttotheIRSa$45,000commissionpaymenthereceivedonthesaleofacommercialpropertylocatedinWhitePlains,New
YOrki
and(3)intentionallyfailingtoreporttotheIRScertaincashrentalpaymentshereceivedfromtenantsat221RidgeAvenue,Yonkers,NewYork.
PaymentstoSpanobyInsuranceCompany
1
8.Beginninginorabout1993,InsuranceCompany1begantopayNICHOLASA.SPANO,thedefendant,amonthlyfeeofapproximately$1,500toactasanoutsideconsultantforInsuranceCompany1.InsuranceCompany1paidSPANOaflatbi-weeklyormonthlyfeethroughvariouscorporateentities,includingONAPSandHVM.
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