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AO 106 (Rev. 04/10) Application for a Search Warrant

UNITED STATES DISTRICT COURT
for the District of Colorado In the Matter of the Search of
(Briefly describe the property to be searched or identify the person by name and address)

)

Business located at 9690 West 44th Avenue, Wheatridge, Colorado 80033more fully described in Attachment A, attached hereto.

) ) ) ) ) )

Case No. 13-sw-05213-BNB

APPLICATION FOR A SEARCH WARRANT
I, a federal law enforcement officer or an attorney for the government, request a search warrant and state under penalty of perjury that I have reason to believe that on the following person or property (identify the person or describe the
property to be searched and give its location):

SEE “ATTACHMENT A”, which is attached to and incorporated in this Application and Affidavit located in the
property to be seized):

State and

District of

Colorado

, there is now concealed (identify the person or describe the

SEE “ATTACHMENT B”, which is attached to and incorporated in this Application and Affidavit The basis for the search under Fed. R. Crim. P. 41(c) is (check one or more): ; evidence of a crime; ; contraband, fruits of crime, or other items illegally possessed; ; property designed for use, intended for use, or used in committing a crime; a person to be arrested or a person who is unlawfully restrained. The search is related to a violation of: Code Section 26 U.S.C. §§ 7201, 7203 Offense Description Tax Evasion

X Continued on the attached affidavit, which is incorporated by reference. Delayed notice of days (give exact ending date if more than 30 days: under 18 U.S.C. § 3103a, the basis of which is set forth on the attached sheet. s/Benjamin G. Hopping
Applicant’s signature

) is requested

Benjamin G. Hopping, IRS-CI
Printed name and title

Sworn to before me and:

signed in my presence. ged by reliable electronic means. X submitted, attested to, and acknowledged
Judge’s signature

Date:

August 25, 2012 05 Mar 2013
Boyd N. Boland United States Magistrate Judge

City and state: Denver, CO

Printed name and title

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Attachment “A” Based on my personal observations, the premise to be searched, 9690 West 44th Avenue, Wheatridge, Colorado 80033, is a onestory, business attached to other businesses located on the Southeast corner of the intersection of West 44th Avenue and Iris Street in Wheat Ridge, Colorado. The premise is located on The premise to

the north-facing side of the business complex.

be searched is also identified by a sign above the front door that reads “Gunsmoke, Inc.” wagon affixed to the roof. The premise has a green canvassed

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Attachment “B”

1.

Based on the foregoing and my training and experience

as Special Agent with the Criminal Investigation Division of the Internal Revenue Service, I respectfully submit that there is probable cause to believe that for the period of January 1, 2006 to the present, the following items, which constitute evidence of the commission of, contraband, the fruits of crime, or instrumentalities of violations of Title 26, United States Code §§ 7201 and 7203 for tax years 2006, 2007, 2008, 2009, 2010 and 2011 will be found at the PREMISES. 2. Personal and business financial records, specifically,

bank and brokerage account records, checks, deposits, statements, check registers, savings passbooks, withdrawal slips, certificates of deposit (CD) documents, wire transfers, cashier’s checks, money orders, financial statements, credit applications, bank and brokerage account applications, loan documents, loan payments, loan statements, invoices, receipts and/or bills, ledgers, journals, notes, correspondence or other records of RICH WYATT, RENEE WYATT and their business Gunsmoke, Inc. for the years 2008, 2009, 2010 and 2011. 3. Originals or copies of completed Federal Income Tax

Returns for the tax years 2008, 2009, 2010 and 2011 (Forms 1040, 1

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1040A, 1040EZ, 1040PC, 1040X, 1120, 1120S and 1065). 4. With respect to the above returns, all forms,

schedules, and attachments thereof, including Schedule A (Itemized Deductions); Schedule B (Interest and Dividend Income); Schedule C (Profit or Loss From Business); Schedule D (Capital Gains and Losses); Schedule E (Supplemental Income and Loss); Schedule EIC (Earned Income Credit Qualifying Child Information); Forms 2441 (Child and Dependent Care Expenses); Forms W-2 (Wage and Tax Statement); Forms 1099 (Non-Employee Compensation Statements); Forms 8453 (U.S. Individual Income Tax Declarations for Electronic Filing); worksheets and/or supporting documentation used in the preparation of tax returns; records identifying the taxpayers for whom these tax returns have been prepared; and other documents used in the creation and/or preparation of the above mentioned tax returns. 5. Bank account information for the years 2008 through

2012 including statements, records reflecting dates and amounts of deposits, copies of checks, withdrawals, interest, debit and credit memos, deposit slips, checks deposited, withdrawal slips, and checks issued for withdrawals, Forms 1099 received. 6. Computer(s), computer hardware, computer software,

computer related documentation, computer passwords and data security devices, digital storage media, any physical object 2

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upon which computer data can be recorded, gaming devices, digital communications devices, cellular telephones, cameras, videotapes, video recording devices, video recording players, and video display monitors, digital input and output devices such as keyboards, mouse(s), scanners, printers, monitors, electronic media and network equipment, modems, routers, connection and power cords, and external or connected devices used for accessing computer storage media that was used to commit or facilitate commissions of Title 26 U.S.C. §§ 7201, 7203. 7. For any computer, computer hard drive, or other

physical object upon which computer data can be recorded (hereinafter, COMPUTER) that is called for by this warrant, or that might contain items otherwise called for by this warrant: a. evidence of who used, owned, or controlled the

COMPUTER at the time the items described in this warrant were created, edited, or deleted, such as logs, registry entries, configuration files, saved usernames and passwords, documents, calendars, browsing history, user profiles, e-mail, e-mail contacts, "chat" or instant messaging logs, photographs, and correspondence; b. evidence of software that may allow others to

control the COMPUTER, such as viruses, Trojan horses, and other 3

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forms of malicious software, as well as evidence of the presence or absence of security software designed to detect malicious software; c. d. evidence of the lack of such malicious software; evidence of the attachment to the COMPUTER of

other storage devices or similar containers for electronic evidence; e. evidence of counter-forensic programs (and

associated data) that are designed to eliminate data from the COMPUTER; f. g. evidence of the times the COMPUTER was used; passwords, encryption keys, and other access

devices that may be necessary to access the COMPUTER; h. documentation and manuals that may be necessary

to access the COMPUTER or to conduct a forensic examination of the COMPUTER; i. contextual information necessary to understand

the evidence described in this attachment; j. volatile data necessary to preserve evidence

prior to powering-off and unplugging a running computer. k. any and all information, notes, software,

documents, records, or correspondence, in any format and medium

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pertaining to violations of Title 26 U.S.C. §§ 7201, 7203. 8. If evidence located on a COMPUTER appears to relate to

criminal acts other than violations of Title 26 U.S.C. §§ 7201, 7203, and that are not listed in this Attachment, those items will not be further examined unless and until a search warrant is applied for and issued for evidence of any such separate criminal act. DEFINITIONS:

9.

As used above, the terms "records" and "information"

include all of the foregoing items of evidence in whatever form and by whatever means they may have been created or stored, including any form of computer or electronic storage (such as hard disks or other media that can store data); any handmade form (such as writing, drawing, painting); any mechanical form (such as printing or typing); and any photographic form (such as microfilm, microfiche, prints, slides, negatives, videotapes, motion pictures, or photocopies).

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AFFIDAVIT I, Benjamin G. Hopping, being duly sworn, hereby depose and state: INTRODUCTION 1. I am a Special Agent (“S/A”) with the Internal Revenue

Service (“IRS”), Criminal Investigation (“CI”) and have been so employed since 2001. I have been trained in accounting and

financial investigative techniques at the Federal Law Enforcement Training Center (“FLETC”). My formal education includes a

Bachelor’s degree in Accounting from the University of Northern Colorado. During my years as a Special Agent with IRS-CI I have

conducted multiple investigations involving criminal tax and money laundering violations. During these investigations I have

gained experience in debriefing defendants, cooperating witnesses and other persons who have had personal experience and knowledge of the activities associated with fraud schemes and other criminal violations. 2. Based on my review of information obtained from IRS

computer records, conversations with other S/A’s, and information obtained from other sources, I am familiar with the facts and circumstances of this investigation. PURPOSE 3. I make this affidavit in support of an application for

a warrant to search: GUNSMOKE, INC. located at 9690 West 44th

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Avenue, Wheat Ridge, CO 80033. (“THE PREMISES”).

This affidavit

does not purport to set forth all of my knowledge of or investigation into this case. PREMISES TO BE SEARCHED 4. Based on my personal observations, THE PREMISES is a

one-story, business located on the Southeast corner of the intersection of West 44th Avenue and Iris Street in Wheat Ridge, Colorado. THE PREMISES is identified by a sign above the front THE PREMISES has a green

door that reads “Gunsmoke, Inc.”

canvassed wagon affixed to the roof. 5. Based on the following facts set forth in this

affidavit, I believe that there is probable cause to believe that WYATT and others have committed violations of Title 26, United States Code, Sections 7203 and 7201(Failure to File Tax Returns and Tax Evasion) for the tax years 2006 through 2011. I further

believe that there is probable cause to believe that evidence, instrumentalities, and fruits of the crimes described above will be found at THE PREMISES located at 9690 West 44th Avenue, Wheat Ridge, CO 80033, which location is more fully described in Attachment A, which is attached hereto and incorporated herein by reference.

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RELEVANT STATUTES 6. Title 26, United States Code, Section 7203 (Failure to

File Tax Returns), Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor. 7. Title 26, United States Code, Section 7201(Evasion of

Assessment), Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony. KNOWLEDGE AND EXPERIENCE OF AFFIANT 8. Based upon your affiant’s experience, knowledge, and

training, your affiant knows business owners typically maintain business records at their business location, at their residence and/or on their person. Your affiant also knows it is common practice for businesses to maintain records of income, expenses, profit or loss and asset acquisition and disposition. These records would include Forms W-2 and 1099, billing records, 3

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invoices, receipts, prepared books and records, canceled checks, bank and stock brokerage statements, deposit slips, check stubs, payroll records, records of capital assets, cash disbursement and receipt journals, general ledgers, subsidiary ledgers, financial statements, loan applications, business income and information tax returns, prepared income tax worksheets and schedules, business contracts, and other records showing the receipt and disposition of funds. Your affiant knows from experience in dealing with business records, the flow of funds into and out of a business can be tracked by tracing the paper trail. The paper trail is created by the entries into the business records and bank accounts, and by the documents received or prepared to support a transaction. Your affiant also knows that original business records are ordinarily kept and maintained for extended periods of time, often several years. Your affiant also knows it is common practice for businesses to maintain records of the acquisition and disposition of assets. These records would include: titles, deeds, mortgages, leases, loan applications, sales agreements and other records related to ownership. 9. Based on my discussions with ATF Special Agent Nicholas

Horn I understand that Federal Firearms Licensee’s or FFL’S are required to maintain records of all firearms transactions as described in Title 27, Chapter II, Code of Federal Regulations 4

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(CFR) Chapter II part 478, section 478.121 a. Specifically, this section states, “The records

pertaining to firearms transactions prescribed by this part shall be retained on the licensed premises in the manner prescribed by this subpart and for the length of time prescribed by § 478.129. The records pertaining to ammunition prescribed by this part shall be retained by this part shall be retained on the licensed premises in the manner prescribed by § 478.125.” Section 478.129

as referred to in this statute states that all FFL’S shall maintain Form 4473, Firearms Transaction Record Part I, Over-theCounter for not less than twenty (20) years. Every record of a

firearm transaction is evidence of revenue (outgoing) earned by Gunsmoke, Inc. or cost of goods sold (incoming) incurred by Gunsmoke, Inc. According to ATF records, Gunsmoke Inc. was an On or about February

FFL from April 12, 2006 until May 3, 2012.

21, 2012, an existing FFL called Triggers was transferred to THE PREMISES. Triggers holds a current FFL, but has agreed to When

voluntarily surrender its license on April 1, 2013.

Triggers changed its address to THE PREMISES and before or on the date that Gunsmoke Inc. dissolved its FFL, all of Gunsmoke, Inc.’s firearms should have been entered as acquisitions in Triggers’ A & D book as mandated by Title 27 § 478.121. Therefore, the records of Gunsmoke Inc.’s revenue and expenses 5

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should still be located at the premises. 10. Based upon your affiant's experience, knowledge, and

training; your affiant knows individuals typically maintain personal financial records at their residence, their business location and/or on their person. Your affiant also knows it is common practice for individuals to maintain records of personal income and expenses. These records would include Forms W-2, 1098 and 1099, pay stubs, bank statements, brokerage statements, canceled checks, deposit slips, certificates of deposit, records of savings accounts, wire transfer records, credit card statements and information, receipts, individual income tax returns, and other records showing the receipt and disposition of funds. Your affiant also knows it is common practice for individuals to maintain records of the acquisition and disposition of assets. These records would include titles, deeds, mortgages, leases, loan applications, and other records related to ownership. 11. As described above and in Attachment B, which

attachment is incorporated herein by reference, this application seeks permission to search for records that might be found on the premises, in whatever form they are found. One form in which the records might be found is data stored on a computer’s hard drive or storage media. Thus, the warrant applied for would authorize 6

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the seizure of electronic storage media or, potentially, the copying of electronically stored information. 12. With respect to the federal violations relating to tax

evasion and failure to file tax returns, from my experience and training and through discussions with other law enforcement agents, I know that: a. Individuals engaged in an income-producing activity,

who wish to evade income tax on income earned by that activity, often keep records in a form of another media, such as on a computer, reflecting the true earnings of the business and individually, in order to comprehend their true wealth for future financing purposes, for obtaining property such as homes and assets, or to sell the business; b. Individuals engaged in an income-producing activity,

who wish to evade income tax on income earned by that activity, often possess copies, in some form, of books and records reflecting the true income of their activity, in their business. EVIDENCE OF PROBABLE CAUSE ATF Investigation 13. In or around June of 2010, S/A Nicholas Horn with the

Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) received a referral from the Industry Operations division of the ATF. According to the referral, Wyatt as manager of Gunsmoke, 7

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Inc. unlawfully possessed six (6) fully automatic weapons in violation of Title 18 U.S.C. § 922(o). investigation based on this referral. 14. During the ATF investigation, S/A Horn discovered that S/A Horn initiated an

although Wyatt manages and runs Gunsmoke, Inc. he is not the owner of record. (“Rodriguez”). investigation. 15. On or about June 25, 2010, S/A Horn contacted Rodriguez Rodriguez responded that he was out On or about The owner of record is named Victor Rodriguez S/A Horn contacted Rodriguez twice during his

and requested an interview.

of town and would not return until June 29, 2010.

June 28, 2010, Wyatt contacted S/A Horn and told him that Rodriguez had contacted Wyatt and asked him why S/A Horn contacted him. Wyatt told S/A Horn that Rodriguez was just the

owner of Gunsmoke, Inc. and did not have a hand in the day-to-day operations of the business. Wyatt told S/A Horn that all

questions related to S/A Horn’s investigation could be directed to Wyatt because Wyatt ran the business. 16. Rodriguez. On or about July 1, 2010, S/A Horn interviewed Rodriguez told S/A Horn that he purchased Gunsmoke,

Inc. from Wyatt in 2005 after Wyatt went through a serious divorce. Rodriguez stated that he could not remember how much he Rodriguez stated that at the time 8

paid Wyatt for Gunsmoke Inc.

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of the interview Gunsmoke Inc. was not profitable and he did not receive any income from Gunsmoke Inc. Rodriguez stated he had an

agreement with Wyatt where Wyatt would purchase Gunsmoke Inc. back from Rodriguez once the business became profitable. Rodriguez stated that he and Wyatt agreed that Wyatt would purchase Gunsmoke Inc. by paying Rodriguez a share of the profits. Secretary of the State of Colorado 17. Gunsmoke Inc. was incorporated with the State of

Colorado on February 1, 2006 by Rodriguez at 9690 West 44th Avenue, Wheat Ridge, Colorado 80033. Rodriguez filed a

statement curing Gunsmoke Inc.’s filing delinquency December 27, 2010. As of October 29, 2012 this entity is in noncompliant

status for failing to file a periodic report. 18. An entity named Gunsmoke Guns Inc. was incorporated

with the Colorado Secretary of State on April 29, 2011 by Wyatt at The Premises. This is a different entity with a different As of

Colorado State identification number than Gunsmoke Inc.

October 29, 2012 this entity is in noncompliant status for failing to file a periodic report. Mutual of Omaha Bank 19. The Mutual of Omaha Bank provided a bank statement and

supporting documents for Gunsmoke Inc’s small business checking 9

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account numbered 000600248428 for the month of August, 2011 to IRS-CI personnel. The bank statement lists THE PREMISES as the The bank statement shows that

address for Gunsmoke, Inc.

Gunsmoke Inc. had a beginning balance of $27,119.05 and during August, 2011, $99,666.79 was deposited and $121,847.21 was withdrawn. Productions. PREMISES. The deposits include a check for $40,000 from Gurney The check is made out to Gunsmoke, Inc. at THE

According to the website at,

www.gurneyproductions.com, Gurney Productions produces several reality based television shows including American Guns on The Discovery Channel. The other withdrawal and deposit items appear

to be for items related to the operation of a firearms retailer. Discovery Channel 20. Wyatt and his family are part of a reality television

series on the Discovery Channel called “American Guns.” According to the show’s webpage at: (http://dsc.discovery.com/tv/american-guns/), “The Wyatts are your typical suburban family except they just happen to own one of the premiere firearms facilities in the world. Rich Wyatt and his wife Renee own Gunsmoke, where they buy, sell and trade guns. They -- and the one-of-a-kind and historic guns they make and sell -- are featured in the all-new series AMERICAN GUNS.”

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Colorado Department of Revenue 21. According to the Colorado Department of Revenue,

Gunsmoke, Inc. has filed sales tax returns for the months of January, 2008 through October, 2011 with the exceptions of October of 2009 and March, 2010. Each return where the signature

is legible appears to bear the signature of Rich Wyatt, based on a review of the signatures and the signature on Rich Wyatt’s Colorado Driver’s license. The fact that Wyatt signed the sales

tax returns confirms his statement to the S/A Horn that he runs Gunsmoke, Inc. The 2011 sales tax returns for Gunsmoke, Inc.

reflect the following sales: Month January, 2011 February, 2011 March, 2011 April, 2011 May, 2011 June, 2011 July, 2011 August, 2011 September, 2011 October, 2011 Total Reported Net Sales 2011 IRS Transcripts 22. According to IRS transcripts Wyatt did not file U.S. Net Sales $18,211.00 $12,006.00 $9641.00 $8279.00 $7921.00 $7997.00 $6261.00 $10,013.00 $11,937.00 $14,060.00 $106,326.00

Individual Income Tax Returns (Form 1040) for the 2008, 2009 or 2010 tax years. Wyatt filed a Form 1040 for the 2011 tax year

that lists a $98,751 loss from his interest in Gunsmoke, Inc. 11

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There are no other sources of income listed on Wyatt’s 2011 Form 1040. Neither Gunsmoke Inc. nor Gunsmoke Guns Inc. has ever Gunsmoke Inc. requested and

filed Federal Income tax returns.

received an Employer Identification Number (EIN) in February of 2006. Gunsmoke Inc. has filed employment tax returns during 2007

through 2011 with the exceptions of the first and fourth quarters of 2010 and the second and third quarters of 2011. Gunsmoke Inc.

reported to the State of Colorado the names of the employees it paid and the amounts for each quarter. This information was used

to query the IRS’ Information Returns Processing database (IRP) for each employee reported to The State of Colorado. resulting data is summarized below: Wages Reported by Gunsmoke, Inc. Employee Name Year Annual Wages Reported to Colorado $4,521.00 $2,527.20 $4,686.80 $5,463.80 $3,790.80 $13,157.15 $1,421.00 $3,823.60 $3,418.00 Annual Wages Reported to IRS $3,058.00 $0.00 $0.00 $0.00 $5,102.00 $10,619.00 $0.00 $0.00 $0.00 The

Darrell Flores

2007 2008 2009 2010 2011

Matthew Meece Renee Wyatt

2007 2008 2009 2010

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2011 Rich Wyatt 2007 2008

$2,496.00 $9,600.00 $7,200.00

$66,000.00 $8,641.00 $0.00

TOTAL

$

62,105.35

$

93,420.00

Based on this analysis and with the exception of the $66,000 that was reported to the IRS in 2011 on behalf of Renee Wyatt, Gunsmoke, Inc. showed a pattern of materially underreporting the wages it paid to its employees to the IRS. 23. Wyatt’s wife Renee Wyatt has filed Federal Income tax Renee Wyatt

returns for the tax years 2008 through 2011. reported the following income: Year 2008 2009 2010 2011 Wages $3328.00 $3328.00 $3328.00 $66,000.00 Interest $163.00 $62.00 $0 $0

Adjusted Gross Income $3491.00 $3390.00 $0 $64,500.00

Taxable Income $0 $0 $0 $32,175.

Renee Wyatt did not have a Schedule C, Profit or Loss from Business (Sole Proprietorship) attached to any of her 2008 through 2011 tax returns which indicates that Renee Wyatt did not report any of the income from Gunsmoke, Inc. on her tax returns. 24. According to IRS transcripts, on or about December 14,

2012, First Data Merchant Services Corporation filed a Form 1099K, Payment Card and Third Party Network Transactions for credit card sales paid to Gunsmoke at THE PREMISES during the 2011 tax 13

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year.

The EIN listed on the Form 1099-K is Wyatt’s Social According to the Form 1099-K, Gunsmoke had This does not include

Security Number.

$820,028 in credit card sales during 2011. cash or check sales. 25.

According to the Adams County, Colorado Clerk and

Recorder, the house located at 1164 W. 11th Place, Northglenn, Colorado is owned by Renee Reid, now known as Renee Wyatt. and Renee Wyatt are married and share this residence. Wyatt Wyatt

lists this address on his Colorado Driver’s License as his home address. 26. According to the Jefferson County, Colorado Clerk and

Recorder, Renee Wyatt purchased the house and property located at 7156 Timbers Drive, Evergreen, Colorado 80439 on or about October 22, 2012 for $678,000. Renee Wyatt signed a Deed of Trust

secured by the property with Mutual of Omaha Bank for $400,000. Based on the public records, Renee Wyatt paid approximately $278,000 in addition to her mortgage to purchase this house. 27. An entity named Lake Shore Holdings, Inc. was

incorporated with State of Nevada on or about November 29, 2005. Renee C. Wyatt with an address of 848 N. Rainbow Blvd # 1611, Las Vegas, Nevada 89107 is listed as the President, Secretary, Treasurer, and Director. According to the Palm Beach County

Appraiser, a condominium located at 1105 Lake Shore Drive, # 201, 14

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Lake Park, Florida was purchased in June, 2008 for $163,500 by Lake Shore Holdings, Inc. with a mailing address of 848 N. Rainbow Blvd, # 1611, Las Vegas, Nevada. According to the Palm

Beach County Appraiser, another condominium located at 1115 Lake Shore Drive, # 201, Lake Park, Florida was purchased in July, 2009 for $175,000 by Lake Shore Holdings, Inc. with a mailing address of 848 N. Rainbow Blvd, # 1611, Las Vegas, Nevada. 28. According IRS transcripts, Lake Shore Holdings, Inc.

with the address of 848 N. Rainbow Blvd, # 1611, Las Vegas, Nevada filed Form 1120, U.S. Corporation Income Tax Returns (Form 1120) for the years 2005 through 2011. The 2011 Form 1120 does The 2010 Form 1120

not list any income, assets or liabilities.

lists $504,698 in assets, $3,900 of gross rents and no liabilities. Therefore it does not appear that the condominiums

are encumbered by any mortgages. 29. According to the Florida Department of Motor Vehicles a

1997 Mercedes Benz automobile was registered by Renee Christy Wyatt with the same date of birth as the aforementioned Renee Wyatt to 1115 Lake Shore Drive #201, West Palm Beach, Florida. Based on the Nevada Secretary of State, the IRS transcripts and the Florida Department of Motor Vehicles, it appears as though Renee Wyatt opened a Nevada Corporation and purchased two condominiums for a total of $338,500 either without mortgages or 15

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has since paid the balance of any mortgages held.

During the

same years that Renee Wyatt’s Nevada Corporation purchased the condominiums (2008 and 2009), Renee Wyatt reported $3491 and $3390 respectively of adjusted gross income to the IRS (see table in paragraph 22). 30. According to the Jefferson County, Clerk and Recorder,

THE PREMISES is owned by a company called Trifecta Capital, Inc. According to the Colorado Secretary of State, Trifecta Capital Inc. was registered on February 21, 2006 by V. Manuel Rodriguez as a foreign entity from Nevada. According to the Nevada

Secretary of State, as of September 27, 2012, the president, secretary, treasurer and director of Trifecta Capital, Inc. is Renee Wyatt. According to IRS records, Trifecta Capital, Inc.

has never filed a tax return. 31. According to the Colorado Department of Motor Vehicles,

Wyatt has no currently registered vehicles in his name. Gunsmoke, Inc. has the following vehicles registered: Vehicle 2007 Range Rover SUV 2004 GMC Truck 2001 Audi Sedan 32. Dated Registered 2/25/2009 5/4/2011 2/19/2011 Expires May, 2013 May, 2012 April, 2013

According to IRS transcripts, Wyatt did not receive a

Form W-2, 1099 or Schedule K-1 from Gunsmoke Inc. or Gunsmoke Guns Inc. for the years 2008 through 2011.

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33.

On or about February 27, 2013, S/A Horn entered THE While inside THE PREMISES, S/A Horn

PREMISES and spoke to Wyatt.

observed a computer and a filing cabinet inside a room that Wyatt identified as his office. S/A Horn reviewed information on a

computer located inside THE PREMISES with an employee named Colt. S/A Horn saw customer and employee information stored on this computer. The information included the employee and customer Wyatt told S/A Horn that he

names, addresses and phone numbers.

lives in Evergreen, Colorado and that it took about thirty minutes for Wyatt to travel from his house to THE PREMISES. 34. On or about February 27, 2013 Industry Operations

Investigator (IOI) Matthew Deasaro entered THE PREMISES and reviewed the Acquisitions and Dispositions (A&D) book. IOI

Deasaro noticed that on average the A&D book showed a few firearms transactions each day. A record of all acquisition and

dispositions is required by Title 27 § 478.1219 (see paragraph 8 above). The A&D book is further described on page 8 of the

Federal Firearms Licensee Quick Reference and Best Practices Guide, ATF Publication 5300.15. While at THE PREMISES, Wyatt

told IOI Deasaro that he had Gunsmoke Inc.’s Form 4473’s (“Firearms Transaction Record Part I-Over-The-Counter”) stored in boxes inside THE PREMISES. All FFL’s are required to complete

Form 4473’s for each firearm sale they make as required by Title 17

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27 § 478.

Wyatt told IOI Deasaro that he needed time to go

through the Form 4473’s to remove the receipts that were stapled to some of the Form 4473’s. IOI Deasaro informed your affiant

that it is common practice for firearms dealers to staple sales receipts to Form 4473’s for record keeping purposes. 35. Based on the ATF investigation, bank records, the

Discovery Channel, The Colorado Department of Revenue, Colorado Department of Motor Vehicles, Adams County Clerk and Recorder and IRS records, Wyatt has failed to report his income for the years 2008 through 2011 and has used Rodriguez as a nominee to disguise his involvement in earning his income from Gunsmoke Inc. in violation of Title 26 USC §§ 7201 and 7203. As manager and owner

in fact of Gunsmoke Inc. according to the Discovery Channel, Wyatt has also failed to report the income earned by Gunsmoke Inc. to the IRS. Wyatt has also maintained a lifestyle

commensurate with his actual income by living in a house owned in his wife’s name and driving cars owned in his business’ name. 36. Gunsmoke Inc. and the Discovery Channel appear to be The bank account statement

Wyatt’s sole sources of income.

produced by Mutual of Omaha Bank lists Gunsmoke Inc. as the account holder at the PREMISES. The PREMISES’ address was also Gunsmoke Inc. is a

provided to the Colorado Secretary of State. retail gun store.

Based on my training and experience retail 18

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businesses maintain their records at the same location where they conduct their business. COMPUTER DATA 37. As described above and in Attachment B, I submit that

if computers or storage media are found at the Subject Premises, there is probable cause to search and seize those items for the reasons stated below. Some of these electronic records might

take the form of files, documents, and other data that is usergenerated. Some of these electronic records, as explained below,

might take a form that becomes meaningful only upon forensic analysis. 38. For example, based on my knowledge, training, and

experience, I know that a powered-on computer maintains volatile data. Volatile data can be defined as active information

temporarily reflecting a computer's current state including registers, caches, physical and virtual memory, network connections, network shares, running processes, disks, floppy, tape and/or CD-ROM and printing activity. Collected volatile

data may contain such information as opened files, connections to other computers, passwords used for encryption, the presence of anti-forensic tools, or the presence of programs loaded in memory that would otherwise go unnoticed. Volatile data and its

corresponding evidentiary value is lost when a computer is 19

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powered-off and unplugged. 39. Based on my knowledge, training, and experience, I know

that computer files or remnants of such files can be recovered months or even years after they have been downloaded onto a storage medium, deleted, or viewed via the Internet. Electronic

files downloaded to a storage medium can be stored for years at little or no cost. Even when files have been deleted, they can This is

be recovered months or years later using forensic tools.

so because when a person “deletes” a file on a computer, the data contained in the file does not actually disappear; rather, that data remains on the storage medium until it is overwritten by new data. Therefore, deleted files, or remnants of deleted files,

may reside in free space or slack space-that is, in space on the storage medium that is not currently being used by an active file-for long periods of time before they are overwritten. In

addition, a computer’s operating system may also keep a record of deleted data in a “swap” or “recovery” file. 40. Also, again based on my training and experience, wholly

apart from user-generated files, computer storage media-in particular, computers’ internal hard drives-contain electronic evidence of how a computer has been used, what it has been used for, and who has used it. This evidence can take the form of

operating system configurations, artifacts from operating system 20

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or application operation, file system data structures, and virtual memory “swap” or paging files. Computer users typically

do not erase or delete this evidence, because special software is typically required for that task. However, it is technically Data on the storage medium

possible to delete this information.

not currently associated with any file can provide evidence of a file that was once on the storage medium but has since been deleted or edited, or of a deleted portion of a file (such as a paragraph that has been deleted from a word processing file). Web browsers, e-mail programs, and chat programs store configuration information on the storage medium that can reveal information such as online nicknames and passwords. Operating

systems can record additional information, such as the attachment of peripherals, the attachment of USB flash storage devices or other external storage media, and the times the computer was in use. Computer file systems can record information about the

dates files were created and the sequence in which they were created. 41. As further described in Attachment B, this application

seeks permission to locate not only computer files that might serve as direct evidence of the crimes described on the warrant, but also for evidence that establishes how computers were used, the purpose of their use, who used them, and when. 21

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42.

In cases like this one, where the evidence may consist

partly of graphic files, the monitor and printer are also essential to show the nature and quality of the graphic images that the system can produce. In addition, the analyst needs all

assisting software (operating systems or interfaces, and hardware drivers) and any applications software, which may have been used to create the data (whether stored on hard drives or on external media), as well as all related instructional manuals or other documentation and security devices. Moreover, searching

computerized information for evidence or instrumentalities of crime commonly requires the seizure of the entire computer’s input/output periphery devices (including related documentation, passwords and security devices) so that a qualified expert can accurately retrieve the system’s data in a controlled environment. 43. Devices such as modems can contain information about

dates, frequency, and computer(s) used to access the internet. The monitor, keyboard, and mouse may also have fingerprints on them indicating the user of the computer and its components. 44. “User attribution” evidence can also be found on a

computer and is analogous to the search for “indicia of occupancy” while executing a search warrant at a residence. example, registry information, configuration files, user 22 For

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profiles, e-mail, e-mail address books, “chat,”

instant

messaging logs, photographs, and correspondence (and the data associated with the foregoing, such as file creation and last accessed dates) may be evidence of who used or controlled the computer or storage medium at a relevant time. Further, in finding evidence of how a computer was used, the purpose of its use, who used it, and when, sometimes it is necessary to establish that a particular thing is not present on a storage medium. For example, the presence or absence of counter-forensic

programs or anti-virus programs (and associated data) may be relevant to establishing the user’s intent. 45. Searching Computer(s) for the evidence described in the For

attachment may require a range of data analysis techniques.

example, information regarding user attribution or Internet use is located in various operating system log files that are not easily located or reviewed. Or, a person engaged in criminal

activity will attempt to conceal evidence of the activity by “hiding” files or giving them deceptive names. As explained

above, because the warrant calls for records of how a computer has been used, what it has been used for, and who has used it, it is exceedingly likely that it will be necessary to thoroughly search storage media to obtain evidence, including evidence that is not neatly organized into files or documents. 23 Just as a

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search of a premises for physical objects requires searching the entire premises for those objects that are described by a warrant, a search of this premises for the things described in this warrant will likely require a search among the data stored in storage media for the things (including electronic data) called for by this warrant. Additionally, it is possible that

files have been deleted or edited, but that remnants of older versions are in unallocated space or slack space. This, too,

makes it exceedingly likely that in this case it will be necessary to use more thorough techniques. 46. Based upon my knowledge, training and experience, I

know that a thorough search for information stored in storage media often requires agents to seize most or all storage media to be searched later in a controlled environment. This is often

necessary to ensure the accuracy and completeness of data recorded on the storage media, and to prevent the loss of the data either from accidental or intentional destruction. Additionally, to properly examine the storage media in a controlled environment, it is often necessary that some computer equipment, peripherals, instructions, and software be seized and examined in the controlled environment. the following: This is true because of

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a.

The nature of evidence.

As noted above, not all

evidence takes the form of documents and files that can be easily viewed on site. Analyzing evidence of how a computer has been

used, what it has been used for, and who has used it requires considerable time, and taking that much time on premises could be unreasonable. Also, because computer evidence is extremely

vulnerable to tampering and destruction (both from external sources and from code embedded in the system as a “booby-trap”), the controlled environment of a laboratory is essential to its complete and accurate analysis. b. The volume of evidence and time required for an Storage media can store the equivalent of millions

examination.

of pages of information. Additionally, a suspect may try to conceal criminal evidence; he or she might store it in random order with deceptive file names. This may require searching

authorities to peruse all the stored data to determine which particular files are evidence or instrumentalities of crime. Analyzing evidence of how a computer has been used, what it has been used for, and who has used it requires considerable time, and taking that much time on premises could be unreasonable. As explained above, because the warrant calls for forensic electronic evidence, it is exceedingly likely that it will be necessary to thoroughly examine storage media to obtain evidence. 25

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Reviewing information for things described in the warrant can take weeks or months, depending on the volume of data stored, and would be impractical and invasive to attempt on-site. c. Technical requirements. Computers can be configured in

several different ways, featuring a variety of different operating systems, application software, and configurations. Therefore, searching them sometimes requires tools or knowledge that might not be present on the search site. The vast array of

computer hardware and software available makes it difficult to know before a search what tools or knowledge will be required to analyze the system and its data on-site. However, taking the

storage media off-site and reviewing it in a controlled environment will allow its examination with the proper tools and knowledge. d. Variety of forms of electronic media. Records sought

under this warrant could be stored in a variety of storage media formats that may require off-site reviewing with specialized forensic tools. 47. Based on the foregoing, and consistent with Rule

41(e)(2)(B), when persons executing the warrant conclude that it would be impractical to review the media on-site, the warrant I am applying for would permit seizing or imaging storage media that reasonably appear to contain some or all of the evidence 26

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described in the warrant, thus permitting its later examination consistent with the warrant. The examination may require

techniques, including but not limited to computer-assisted scans of the entire medium, that might expose many parts of a hard drive to human inspection in order to determine whether it is evidence described by the warrant. CONCLUSION 48. Based on the foregoing facts and my training and

experience, I believe there is probable cause to believe that the fruits, instrumentalities, and evidence of violations of United States Code, Title 26, §§ 7203 and 7201 (Failure to File and Tax Evasion), will be found at 9690 West 44th Avenue, Wheat Ridge, CO 80033, the location to be searched as more fully described in Attachment A.

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49.

In consideration of the foregoing, your affiant

requests that this Court issue a search warrant authorizing the search of the location described in Attachment A,and the seizure of items as more fully described in Attachment B, which attachment A and B are incorporated herein by reference,as fully set forth herein. s/Benjamin G. Hopping Benjamin G. Hopping Special Agent, IRS-CI Reviewed by AUSA Suneeta Hazra

Subscribed and Sworn to before me On this 5th __ day of March, 2013. __________________________________ _____ __________ __ _ ____________ UNITED JUDGE NITED ED E D STATES MAGISTRATE J

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