Elizabeth Lai - Page 8

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          for personal items such as groceries, gas for her car, and other            
          needs amounted to $9,760 during 1999.                                       
               At some point after this meeting, respondent expanded the              
          scope of the examination to include petitioner’s 2000 and 2001              
               Agent Cedergreen met with petitioner, Mr. Nguyen, and Bob              
          Bradley (who was also representing petitioner), at respondent’s             
          Portland, Oregon, office on August 14, 2003.  At this meeting,              
          petitioner again explained that the large deposits into her                 
          personal accounts represented loan proceeds and loan repayments             
          from friends and family.  Petitioner estimated that she received            
          more than $70,000 in loans in 2000 and more than $120,000 in                
          loans in 2001.                                                              
               During the meeting of August 14, 2003, Agent Cedergreen                
          questioned petitioner about her purchase of a cashier’s check on            
          September 29, 2000.  Petitioner initially did not remember that             
          she purchased a cashier’s check in 2000 or 2001 and stated that             
          she did not make such a purchase.  After further questioning,               
          petitioner recalled that she purchased a cashier’s check on                 
          behalf of Ms. Birkenfeld for the purpose of purchasing a                    
          residence in which Ms. Birkenfeld would live.  Petitioner                   
          recalled that Ms. Birkenfeld agreed to give the house to Hong Lai           
          when Hong Lai came to the United States.                                    

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