- 9 -
month beginning in 1986 cash was brought to his home from Iran by
foreign students or politicians. Petitioner contends that
respondent has not established a sufficient link between
petitioner and the embezzled funds and that respondent's
calculations of income are arbitrary and capricious. We
disagree.
Petitioner has provided no credible evidence that the
unexplained deposits into petitioner and his wife's personal bank
accounts constitute anything other than proceeds of petitioner's
embezzlement activity. We reject as a total fabrication
petitioner's allegation that the cash came from Iran as an
inheritance.
The evidence in this case establishes, among other things,
petitioner's guilty plea acknowledging a $668,783 restitution
obligation to LDS Hospital, LDS Hospital's internal investigation
showing that petitioner embezzled approximately $800,273, and
detailed bank account statements evidencing significant and
regular unexplained cash deposits into petitioner and his wife's
bank accounts.
In light of the ample evidence linking petitioner with the
embezzled funds and in the absence of the actual cash register
daily sales reports that would establish the precise amounts
embezzled by petitioner, respondent's determination is sustained
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011