se 8:13-cv-01582-JLS-JPR Document 1 Filed 10/09/13 Page 1 of 43 Page ID #:1 . ,, nited States Attorney 'ANDRA R. BROWN Assistant United States Attorney Chief, Tax Division DARWIN THOMAS (SBN 80745) Assistant United States Attorney 'S'P Federal Building, Room 7211 <.} .... ~ 7 300 North Los Angeles Street Los Angeles, California 90012 8 Tel: (213) 894-2740; Fax: (213) 894-0115 9 Email: darwin.thomas@usdoj.gov BRIAN H. CORCORAN (DC Bar No. 456976) 10 Trial Attorney, Tax Division 11 U.S. Department of Justice Post Office Box 7238 12 Washington, D.C. 20044 13 Tel: (202) 353-7421; Fax (202) 514-6770 14 Email: Brian.H.Corcoran@usdoj .gov 15 Attorneys for the United States of America 16 17 18 19 UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA WESTERN DIVISION 20 United States of America, 21 ' 22 Plaintiff, vs. COMPLAINT FOR PERMANENT INJUNCTION AND OTHER RELIEF 23 Kenneth Elliott d/b/a KAE Insurance Service~ Inc., Vista Barranca, Inc., 24 and KA~ Consulting· Sea Nine Associates, Inc., and Ramesh Sarva, 25 26 27 28 Defendants. __________________________ ) 1 10296991.1 Case 8:13-cv-01582-JLS-JPR Document 1 Filed 10/09/13 Page 2 of 43 Page ID #:2 1 The United States of America, for its complaint against Defendants Kennet . . 2 Elliott d/b/a KAE Insurance Services, Inc., Vista Barranca, Inc., and 3 Consulting, and Sea Nine Associates, Inc., and Ramesh Sarva, seeking 4 permanent injunction pursuant to 26 U.S.C. ("I.R.C.") §§ 7402 and 7408 t 5 ·prohibit them from further promoting a fraudulent tax scheme (more complete! . 6 described herein), states as follows: 7 8 NATURE OF ACTION ,g 1. Defendants organize, operate, and/or promote a scheme in which the 10 sell to customers owning small, often closely-held companies participation i 11 Voluntary Employee Beneficiary Association ("VEBA") plans. The Defendant 12 claim that customers can, through the contributions the
se 8:13-cv-01582-JLS-JPR Document 1 Filed 10/09/13 Page 1 of 43 Page ID #:1
ReplyDelete. ,,
nited States Attorney
'ANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
DARWIN THOMAS (SBN 80745)
Assistant United States Attorney
'S'P Federal Building, Room 7211 <.} .... ~ 7 300 North Los Angeles Street
Los Angeles, California 90012
8 Tel: (213) 894-2740; Fax: (213) 894-0115
9 Email: darwin.thomas@usdoj.gov
BRIAN H. CORCORAN (DC Bar No. 456976)
10 Trial Attorney, Tax Division
11 U.S. Department of Justice
Post Office Box 7238
12 Washington, D.C. 20044
13 Tel: (202) 353-7421; Fax (202) 514-6770
14 Email: Brian.H.Corcoran@usdoj .gov
15 Attorneys for the United States of America
16
17
18
19
UNITED STATES DISTRICT COURT
CENTRAL DISTRICT OF CALIFORNIA
WESTERN DIVISION
20 United States of America,
21
' 22
Plaintiff,
vs.
COMPLAINT FOR PERMANENT
INJUNCTION AND OTHER
RELIEF
23 Kenneth Elliott d/b/a KAE Insurance Service~ Inc., Vista Barranca, Inc.,
24 and KA~ Consulting· Sea Nine
Associates, Inc., and Ramesh Sarva,
25
26
27
28
Defendants. __________________________ )
1
10296991.1
Case 8:13-cv-01582-JLS-JPR Document 1 Filed 10/09/13 Page 2 of 43 Page ID #:2
1 The United States of America, for its complaint against Defendants Kennet .
. 2 Elliott d/b/a KAE Insurance Services, Inc., Vista Barranca, Inc., and
3 Consulting, and Sea Nine Associates, Inc., and Ramesh Sarva, seeking
4 permanent injunction pursuant to 26 U.S.C. ("I.R.C.") §§ 7402 and 7408 t
5 ·prohibit them from further promoting a fraudulent tax scheme (more complete!
. 6 described herein), states as follows:
7
8 NATURE OF ACTION
,g 1. Defendants organize, operate, and/or promote a scheme in which the
10 sell to customers owning small, often closely-held companies participation i
11 Voluntary Employee Beneficiary Association ("VEBA") plans. The Defendant
12 claim that customers can, through the contributions the