FILED 4091 (0409) Coil Comp UNITED STATES DisTRICT COURT SUSAN Y. SOONG fete uQERG US see Suet ‘Norhem District of California (ORTH ISTIC OF CAFO Unie States of Ameren ) % } ae — Le 3} 3 19 70176 4 ae Bina a CRIMINAL COMPLAINT 1 the complainant in this as, state that he following ste tothe best of my knowledge and belie, On oraboutthe date(s] of _fomMay2018 to June 2018 __ inthe county of _San Francisco inthe the defendant(s) violated: See attachment Norte District or cat Code Sction Offense Desription a1Us.c. § 522219) Unauterized disclosure of suspricus activ report ‘Approve ast orm Prem opines 5 This criminal complaint is based on these fics ‘See stlachad AFFIDAVIT in supprt of erminl comin Continued on the stacked sheet. Compl et Linde Clesiek, Special Agent TIGTA, Som treme nid ny es paw: Bboy W201 4 : iG jam “hag ae (City and state: ‘Sen Francisco, Calfomis Hon, Laurel Bool U.S. Magistrate JusooAFFIDAVIT IN SUPPORT OF APPLICATION FOR A CRIMINAL COMPLAINT 1, Linda Ciesla, Special Agent of the U.S. Department of Treasury, Treasury Inspector General for Tax Administration, being duly swom, do declare and state INTRODUCTION 1, Tae this affidavit in support ofa criminal complaint for John C. FRY for the unauthorized disclosure of suspicious activity reports, in violation of 31 U.S.C. § 5322(). 2. Tama Special Agent withthe U.S. Department of Treasury, Treasury Inspector General for Tax Administration (“TIGTA’), and have been since May 2018, 1am assigned to the Western Field Division in Onkland, California. My duties and responsibilities include investigations of fraud, waste, and abuse related to the Internal Revenue Service ('TRS"). My Aduties also include investigations of TRS personnel for criminal and administrative violations ‘lating to Internal Revenue Laws (Title 26 ofthe United States Code) and various eriminal offenses elated to Title 18 ofthe United States Code. 5. My academic qualifications include « Masters of Accounting degree, with an ‘emphasis in Information Assurance, ftom the University of New Mexico, Iam a Certified Public Accountant (“CPA”) inthe state of Califomia. My professional training includes completion of the intensive Criminal Investigator Training Program (“CITP”) at the Federal Law Enforcement ‘Training Center (*FLETC") in Glynco, Georgia. The CITP included taining in the fields of Administrative Law, Federal Criminal Law, Courtroom Testimony, Evidence, Documentation, Report Writing, and Investigative Techniques. Prior to my employment as a Special Agent, I ‘was employed as an Information Technology Auditor with TIGTAs Office of Audit for approximately two years. In this position, I was responsible for the oversight of the IRS's information technology systems security. Additionally, [have completed forensic accounting intemships for the United States Securities and Exchange Commission and the United States Attomey’s Office forthe District of New Mexico. 4, ‘The facts in this affidavit come from my personal participation in this investigation, my training and experience, and information obtained ftom other agents and‘witnesses, Statements of individuals are sot forth as summaries unless otherwise indicated. This affidavits intended to show merely that there is suficient probable cause for the requested. complaint and does not set forth all of my knowledge about this matter. 5. Based on my training and experience and the facts set forth in this affidavit, there is probable cause to believe that FRY has committed the unauthorized disclosure of suspicious activity reports in violation of 31 USC. § 5322(0. LEGAL BACKGROUND 6. The Finnncial Crimes Enforcement Network (“FinCEN") is bureau of the u ‘transactions. FinCEN’s mission is to “safeguard the financial system from illicit use and combat sd States Department of Treasury that collets and analyzes information about financial ‘money laundering and promote national security through the collection, analysis, and lissemination of financial intelligence and strategic use of financial authorties."" Among other ‘things, FinCEN manages the collection and maintenance of Suspicious Activity Reports (°SARS"), Under the Bank Secrecy Act (“BSA”), United States financial institutions and other partes are required by law to generate SARS in order to report potentially suspicious financial transactions, and fo deliver SARs to FinCEN. FinCEN in turn maintains a centralized database of the SAR date, which it makes availabe to law enforcement pursuant to regulations and procedures that protec the confidentiality ofthe information 7. Under the BSA and its implementing regulations, the disclosure of « SAR or its contents is unlawful. Specifically, 31 C.E.R §1020.320() provides that “[a] SAR, and any {information that would reveal the existence of a SAR, ae confidential and shall not be disclosed except as authorized [by law.” Subsection 1020:320(¢)(2) prohibits employees or agents of government authorities from “disclos[ing] a SAR, or any information that would reveal the existence of a SAR, except as necessary to fulfil official duties consistent with Tile If ofthe ‘Bank Secrecy Act.” Title 31, United States Code, Section $322(a) imposes criminal penalties for " utps:/www fineen.gov/about/mission