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had failed to report certain funds received from a former client
(the unreported funds). The agreed statement of facts states in
part:
USCINSKI is an American citizen who is currently
residing in the Hong Kong Special Administrative
Region, People’s Republic of China. USCINSKI is an
attorney who began consulting with Claude Louis DuBoc
shortly before DuBoc was arrested in March of 1994 in
Hong Kong. In January, 1996, Uscinski and another
member of his firm officially began representing DuBoc.
On May 22, 1996, Claude Louis DuBoc signed a Power of
Attorney enabling his attorney, HENRY JOHN USCINSKI, to
act on behalf of DuBoc in all respects, including
withdrawal and deposit of funds from DuBoc’s accounts
at Bank Gutmann in Austria.
On August 1, 1996, USCINSKI caused the withdrawal
of $750,000 U.S. dollars in one transaction and
$100,000 U.S. dollars in a second transaction from Bank
Gutmann. USCINSKI directed that these funds be sent to
accounts controlled by USCINSKI at Banque Pictet Et
Cie, Switzerland. These funds arrived on August 9,
1996. On November 13, 1996, 890,032 Swiss Francs
($701,862.63 in U.S. Dollars) were withdrawn from Bank
Gutmann at the request of USCINSKI and forwarded to the
same account in Switzerland. That sum arrived on
November 19, 1996 in Switzerland. All of these funds
were withdrawn from Bank Gutmann at the behest of
USCINSKI and converted to personal use by USCINSKI.
Once USCINSKI deposited these funds into his bank
account at Banque Pictet Et Cie, Switzerland, he then
transferred portions of these funds to other bank
accounts he controlled in Hong Kong and Thailand during
1996 through 1998 for his own personal use.
Uscinski filed his 1996 tax return in August 1997.
In this return, USCINSKI failed to report any of the
funds he received from DuBoc in 1996. The income
USCINSKI failed to report on his 1996 Federal income
tax return totaled $1,551,863.00. The unreported
income in 1996 resulted in tax due and owing of
$638,698.00 for the tax year 1996.
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