• U.S. v. John Miller. (12-CR-60025-KMW) • Not Guilty on all Counts.
John P. Miller, CPA and
Criminal Trial Lawyer David M. Garvin
U.S. v. John Miller. (12-CR-60025-KMW)
Not Guilty on all Counts.
From 1999 through 2007 Frank DeSantis, Jeffrey Jedlicki, and Michael Geraud owned and operated numerous boiler rooms throughout South Florida that fraudulently sold commodities and foreign currency options to the public. As a result of their fraudulent acts, approximately 1000 investors lost over 47 million dollars.
As part of a plea agreement to receive a lower sentence, Desantis, Jedlicki, and Geraud pled guilty to conspiracy and testified that John Miller, a CPA in South Florida, assisted the conspiracy by forming over 20 corporations and preparing bogus accounting records and tax returns to conceal their illegal scheme.
Miller pled not guilty to charges of conspiracy, obstruction and filing fraudulent tax returns. Mr. Miller was represented at trial by criminal tax attorney, David M. Garvin. Following a two week trial, Mr. Miller was found NOT GUILTY on all counts.
In July 2007 we found out that a current client and a past client were involved in some scheme to bilk investors and the U.S. Government out of millions of dollars in hard earned money and income taxes.
Little did we know that the government would try to bring us in and make us part of the scheme. They asked us for our help which we were more than willing to provide. However, that help proved to be a big mistake.
In February 2008 the government asked for my help once again. I walked into a meeting totally unprepared for the barrage of questions, and was made to feel I was the wrongdoer.
I had nothing to do with the fraud that was created. It took four government agencies three years and countless agents to unravel the scheme. I was not aware of it and kept in the dark. All I did was prepare their income tax returns and set up corporations for them which is the same thing any other hardworking C.P.A. would have done.
In March of 2008 we contacted David M. Garvin of David M. Garvin, P. A. to assist us with our problem. During the next four years Mr. Garvin stood by us the whole time as our case worked its way through the legal system. I got indicted in February of 2012. I must tell you that Mr. Garvin is the most amazing attorney I have seen. He knew exactly what to do in order to prove my innocence and get me my life back.
David knew I was telling the truth and helped me to explain my story in front of a jury and get my name cleared.
The bottom line is this: If someone from the U.S. Government contacts you to "help" them with their case, don't. Get an attorney. If you want the best, call David M. Garvin.
• U.S. v. Timothy Parkes. ( 1:09-CR-38) • Not Guilty on all Counts.
U.S. v. Timothy Parkes. ( 1:09-CR-38)
Not Guilty on all Counts.
The jury found Mourier not guilty on all counts. Parkes was found not guilty on three counts of bank fraud and one count of making a false statement. During the trial the court prohibited Parkes from presenting evidence to support the theory of his defense, i.e. that the bank president had acted alone. In addition, Parkes' motion for mistrial was denied despite the fact the prosecutor improperly told the jury if they acquitted Parkes, he would get to keep more than $4 million of the bank's money. Parkes timely moved for judgment of acquittal based upon insufficient evidence. The district court denied the motion. Parkes appealed.
The Sixth Circuit Court of appeals found that the district court erred when it prevented Parkes from introducing evidence in support of his defense. The court also found that the district court erred when it denied Parkes' motion for mistrial based upon the prosecutor's misconduct and most importantly when the district Court denied Parkes' Rule 29 motion for judgment of acquittal due to insufficient evidence.
White collar criminal defense attorney David M. Garvin today announced the successful appeal of the bank fraud conviction of Timothy Parkes in a case involving the former Benton Bank in Polk County, Tenn. On Feb. 2, the 6th Circuit Court of Appeals issued its unanimous decision in the case of United States v. Timothy Parkes, Case No. 09-6525, reversing convictions of bank fraud on all counts and granting the defendant's motion for judgment of acquittal. The court held that the district court had incorrectly denied Parkes' motion for acquittal following the jury trial.
“After a long battle, we are pleased that Timothy Parkes is once again a free man,” said Garvin. “The appeals process can be lengthy and arduous, but it proves that bad decisions can be reversed and defendants can get a second chance at justice.”
Parkes and his partner Mark Mourier were each charged with 13 counts of bank fraud arising from loans that were made to more than 10 LLCs for millions of dollars by Benton Bank. The bank president was separately charged and pled guilty. Ultimately, the bank failed. Parkes was also charged with making a false statement to special agents during the investigation.
Mr. Timothy Parkes
CEO of Remington Industries, Inc.
• S.E.C. v. Thomas Borell. ( 09-21977-CIV) • Judgment for the Defendant.
Mr. Thomas Borell and
Miami Criminal Attorney
S.E.C. v. Thomas Borell. ( 09-21977-CIV)
Judgment for the Defendant.
The Securities and Exchange Commission (SEC) alleged that Mr. Borell had traded a large volume of Neff Corporation stock with "insider information" of an impending sale of the company.
Mr. Kamin brought a private action seeking damages on the theory that he had sold the Neff stock during this period of time. David M. Garvin, Esq. represented Mr. Borell. Mr. Garvin argued that there was no private duty owed to Mr. Kamin and that he could not maintain an action against Mr. Borell under the "misappropriation theory". The Court granted Mr. Garvin's motion to dismiss the case.
Mr. Borell won his case against the SEC by summary judgment
David Garvin is the best attorney anyone could hope to have on their side.
David is not just brilliant but he also has the perfect composure and presence for the Courtroom.
Litigation is not always played by the rules, you need David on your side if you are being sued or prosecuted as David has seen it all.
Remember, just because you feel you have the facts and law on your side does not mean that you will win.
You may be faced with unethical tactics from your opponent (Yes, even the government) or even an incompetent Judge.
• Katiucia Castroneves v. Commissioner of Internal Revenue (9825-11) • Civil case settled on the eve of the trial
Kati Castroneves, her Brother Helio Castroneves and Miami Criminal Tax Defense Lawyer David Garvin
Approximately one year after Helio and Katiucia Castoneves were found NOT guilty on all counts in their criminal tax trial, the Internal Revenue Service brought a civil tax case against them alleging tax fraud.
Helio and Katiucia Castroneves were both represented in the civil case by tax attorney David M. Garvin. The case was settled on the eve of the trial for an amount that was approximatedly 10% of the alleged by the IRS.
If you are looking for the best tax attorney who knows from the top of his head the tax law, he is David Garvin.
David knows the law without searching on a book. If he needs to be up 24hrs for your case and you, he will.
He is not only the best attorney but he also cares about you and your family. My brother (Helio Castroneves) and I couldn't be happier with his work, loyalty and attitude.
Helio and Kathy
Katiucia and Helio Castroneves v. Commissioner of Internal Revenue (9825-11)
Civil case settled on the eve of the trial
• U.S. v. Nation's Business Service. ( 07-61003-CIV) • IRS Business Death Penalty DENIED.
Justice Sandra Day O'Connor
The United States sought the "Business Death Penalty" against Nation's Business Service. The Unites States alleged that Nation's Business Service prepared over 4,000 fraudulent tax returns each year during the period commencing 2004 through 2008. The United States also claimed that it had lost over $50,000,000 in tax revenue each year as a result of the tax returns prepared by Nation's Business Service. Following a 2 week trial the Court ruled against the permanent bar that the government sought.
The Unites States appealed and claimed the trial court had abused it's discretion. The 11th. Circuit Court of Appeals ruled in favor of Nation's Business Service. Retired United States Supreme Justice Sandra Day O'Connor wrote the opinion.
U.S. v. Nation's Business Service. ( 07-61003-CIV)
IRS Business Death Penalty DENIED.
I and the employees of Nations Business Centers, Inc. will be forever grateful for the legal skills, professionalisim and efforst that David Garvin exhibited on our behalf when the IRS attempted to permanently close our successful tax preparation business.
Prior to our case the government had prevailed in over three hundred of these types of legal actions. With unlimited power and resources to crush facing and defeating the IRS seemed an impossible task.
Thanks to David Garvin we prevailed. When high powered legal help is required to resolve civil and criminal tax controversies I highly recommend the professional services of David Garvin and his firm.
• U.S. v. Demitrio Armadoros. ( 04-20190-CR) • Not Guilty on all Counts.
When the IRS agents knocked on my door at seven in the morning it was like they knew the night before I was out drinking and I went to bed at four in the morning. They said: "we are from the IRS can we come in?" Before they gave me time to think, all four of the agents passed by me and they entered my apartment.
In my confusion I talked to them. They looked like reasonable people. I wrote them letters to explain that I had paid my taxes. The agent in charge called me twenty or thirty times asking me for my records. I gave her everything she asked for.
Three years later, they indicted me. My attorney recommended two tax attorneys. I called one for a consultation. When I left his office I felt I was doomed. I called the other. When I left his office I felt even worse. I met with them again and told them I will not retain them. Some one mentioned David Garvin. The moment I met him and I explained my case I knew he was the man. I have never in my entire life met anybody more competent and dedicated and if I can say a smarter man. When we went to trial I was in shock when I heard the agents testify. They twisted every word I had said.
Demitrio (Jimmy) Armadoros and
Miami Criminal Trial Lawyer David M. Garvin
In the case of United States v. Armadoros, Mr. Garvin represented the defendants who were accused of cashing over 8 million dollars of business checks at check cashing stores and were further accused of depositing an additional amount of 2 million dollars in so called secret bank accounts.
The United States charged the defendants with 15 counts of income tax evasion and filing false personal and corporate tax returns. Following a 4 week federal jury trial the defendants were found NOT GUILTY on all counts on June 17, 2004.
The verdict was widely celebrated as victory. The defense despite the overwhelming consensus in the legal community prior to trial that the government could not lose
U.S. v. Demitrio Armadoros. ( 04-20190-CR)
Not Guilty on all Counts.
• State of Florida v. Arthur Teele. (F 04-26073) • Not Guilty on all Counts.
State of Florida v. Arthur Teele. (F 04-26073)
Not Guilty on all Counts.
Commissioner Arthur Teele and
Miami Criminal Trial Lawyer David M. Garvin
On April 19, 2007 the Third District Court of Appeals vacated the conviction entered by the trial court against Arthur Teele for corruptly threatening detectives during their investigation. The appeals court found that the motion for judgment of acquittal filed by Mr. Teele’s attorney, David M. Garvin, should have been granted by the trial court since Mr. Teele’s conduct was proven not to be a crime. The jury had found Mr. Teele not guilty of the more serious charge of aggravated assault against a police officer with a deadly weapon.
Mr. Teele prevailed on all counts. The Governor of the state of Florida reinstated, retroactively, Mr. Teele as a Commissioner of the City of Miami.
• State of Florida v. Terry Elliott. (98-511-CR) • Not Guilty on all Counts.
Terry Elliott and
Criminal Defense Lawyer David M. Garvin
State of Florida v. Terry Elliott. (98-511-CR)
Not Guilty on all Counts.
Dear Mr. Garvin:
I am writing this letter to convey my sincere appreciation for the legal representation that you have provided on my behalf. When I was first notified that I was under investigation by the United States for alleged income tax violations I was in a state of disbelief. I was warned that the IRS almost never loses a criminal case. I decided that my only chance to prevail and clear my name was to hire the very best attorney possible. I knew that the IRS had more resources than I could ever have.
I met with several high profile attorneys. I met with the biggest names in the legal field. When I met with them I ask several questions. I asked each one if he was in my position who would they hire to represent them or who would they want to team up with if they were on a legal team. The name that was mentioned over and over again was David M. Garvin. I decided to call Mr. Garvin for an appointment but I was told that he was in trial. I decided to go down and watch the trial myself. He was in a criminal tax trial and what I observed was remarkable. His client was found NOT GUILTY. I told my wife that I had found my attorney.
Terry Elliot, Sr.
In United States v. Elliott the Government charged the taxpayer with income tax evasion. The Government executed a search warrant and found a large quantity of currency at the Elliott home. The amount of taxable income reflected on the tax returns was a fraction of the amount discovered.
At trial the United States produced cooperating witnesses who were real estate brokers that had purchased real estate on behalf of Mr. Elliott. The brokers testified that the land was purchased with currency and they had deposited the funds into the bank through numerous transaction of $9,000 each.
After an extensive trial in federal court the jury found Mr. Elliott NOT GUILTY on all counts.
• U.S. v. Helio and Katucia Castroneves ( 1:08-20916CR) • Not Guilty on all Counts.
Helio Castroneves and
Miami Criminal Tax Lawyer David Garvin
Miami, Florida - On April 16, 2009 a federal jury found race car driver and Dancing with the Stars winner not guilty on all six counts of income tax evasion alleged against him.
Castroneves’ sister and business manager, Kati Castroneves was also found not guilty. The jury was unable to reach a verdict on the sole count of conspiracy to commit tax evasion.
The Court declared a mistrial on this lone count. Helio Castroneves was represented by David M. Garvin, Esq. and Roy Black, Esq. Kati Castroneves was represented by Howard Srebnick, Esq. and Scott Srebnick, Esq. The attorneys worked as a team and argued that the remaining count should be dismissed because there can be no conspiracy if no tax evasion was present. On Friday, May 22, 2009 the United States Attorney’s Office for the Southern District of Florida moved the Court to dismiss the remaining count. The Federal District Court for the Southern District of Florida entered its order dismissing the conspiracy count on May 22, 2009. Helio Castroneves competed in the Indianapolis 500 race on Sunday, May 24, 2009 and won the first place trophy.
U.S. v. Helio and Katucia Castroneves. ( 1:08-20916CR)
Not Guilty on all Counts.
Excerpts from Helio Castroneves "Victory Road" autobiography.
David Garvin, my tax attorney. Cheerful, sharp, and very smart. He knows the tax codes like the palm of his hand.* * *
In my first meeting with the lawyers, they are only telling me the negative - prison, deportation, never being able to race again. "Stop telling me the negative. Tell me something positive" I say. I point to my tax lawyer, David Garvin. "David what is the situation?". He tells me, "I am the best tax attorney in Florida. I have won more cases in South Florida than any other lawyer. We are going to win this case."
Thank you for everything, without you this book would not be possible! You are the man!!! Stay Driven !
• Alfred E. & Mary Schaer v. Commissioner IRS • On the eve of trial the IRS conceded
Alfred E. & Mary Schaer v. Commissioner IRS
On the eve of trial the IRS conceded
Criminal and Tax Defense Lawyer David Garvin
I am glad that I was referred to you.
At the conclusion of our initial meeting I left believing I made the right decision in selecting you to represent me in my dispute with the IRS.
Eighteen months later you clearly demostrated I made the correct decision. It is an understatement to say that I am extremely pleased with the resolution you achieved
After conducting an audit, the IRS determined that the sale of the stock took place on March 20, 2005 and disallowed Schaer’s deduction of the expenses on his personal tax return. This caused Computer Management Consultants to have a large profit for the portion of 2005 when Shaer owned the company. As a result the IRS asserted that Schaer grossly under reported the income from the company on his personal return. The IRS assessed Schaer with $525,665 in taxes and $105,133 in penalties. Counselor for Schaer successfully argued that the determination by the IRS that the sale of the stock took place on March 20, 2005 made the Subchapter S election filed by Schaer invalid since he was not a shareholder on March 10, 2005 when the election was made. A Subchapter S election must be made by the shareholders of the company. As a result, no part of the income of the company should flow to Schaer’s return. On the eve of trial the IRS conceded. The Tax Court entered its decision that Schaer owed only $7,165 arising from an unrelated error on his return.
The tax deficiency arose from a dispute over the date Schaer completed the purchase of the stock of Tampa-based Computer Management Consultants in March 2005.
The company incurred expenses of $1.1 million which it wrote off after March 10, 2005 but before March 20, 2005. Schaer signed the purchase agreement for the company’s stock on March 10, 2005 but the seller maintained that the sale was not completed until March 20, 2005. The seller claimed the company’s expenses on its tax return. However, on March 10, 2005, in an effort to avoid double taxation, Schaer filed a Subchapter S election to permit Computer Management Consultant’s income and losses to flow to his personal tax return. Shaer reported a small loss from the company on his tax return because he also claimed the company’s expenses from March.
• United States v. Argomaniz • The appellate court unanimously ruled in favor
The IRS alleged that Mr. Argomaniz had not filed a tax return for several years and served a summons upon him to produce all of his financial records.
Mr. Argomaniz asserted his 5th. Amendment rights and did not produced the records.
The government commenced and action to compel Mr. Argomaniz to comply with the summons.
The District Court ordered Mr. Argomaniz to produce the records. Mr. Garvin represented Mr. Argomaniz and appealedto the 11th Circuit Court of Appeals.
The appellate court unanimously ruled in favor of Mr. Argomaniz and set precedent for taxpayers in similar situations.
United States v. Argomaniz
The appellate court unanimously ruled in favor
Tax Lawyer David M. Garvin and some of the clients where the defense prevailed.
• U.S. v. Julio Robaina and Raiza Robaina. (13-20346-CR) • Not Guilty on all Counts.
U.S. v. Julio Robaina and Raiza Robaina. (13-20346-CR)
Not Guilty on all Counts.
Former Mayor Julio Robaina, his Wife Raiza and
Miami Criminal Lawyer David M. Garvin
Mr. David Garvin is a superior tax attorney and a brilliant trial lawyer. His is knowledgeable, very meticulous in all he does and he takes his time with his clients. He will go above and beyond, exhausting ever option for his clients. His staff is wonderful and encouraging at every turn and we have only wonderful things to say, about them. Finding Mr. Garvin, his family and staff and getting to know them after such a horrible experience was the silver-lining in the dark cloud. You will not find anyone better to represent you and we believe that Mr Garvin's representation was the difference between winning and losing.
Julio and Raiza Robaina
In 2010, the United States attorney’s office commenced an investigation into the informal lending business that centered in Hialeah, Florida. Shortly thereafter, the United States indicted Luis Felipe Perez for operating a $40 million Ponzi scheme. Perez and others were also indicted in a separate case for bank fraud. Perez defrauded 40 victims by “borrowing” money from the victims at interest rates from 18% to 36%. Perez held himself out to be an international jewelry dealer. He flew private jets, drove exotic cars, and threw expense dinner parties. His victims included several professionals and successful businessmen. Julio Robaina, the former Mayor of Hialeah, and his wife Raiza were amongst the victims. They had loaned Perez approximately $750,000.
Perez and his attorney negotiated a plea bargain that limited Perez’s jail time to 10 years. In addition, Perez would receive a reduction in his sentence for supplying information to help the government make cases against other individuals. Perez promptly claimed that he had paid Julio Robaina hundreds of thousands of dollars of cash as interest on his loans. The government commenced an investigation of the Robaina’s tax returns. The investigation revealed little to no evidence of cash receipts from Perez however, the investigation revealed numerous large errors on the Robaina’s tax returns for a number of years.
Mr. Robaina was a member of a highly successful real estate development company that sold tens of thousands of units during the years in issue. The real estate company had a team of accountants that handled all of the books. During the period of time in issue, Mr. Robaina sold a partial interest in some of the projects. The Robainas used a CPA who was a former IRS agent to prepare their tax returns. When the special agents visited Mr. Robaina’s accountant he refused to accept responsibility for any of the mistakes made on the tax returns.
Following a two week trial the jury rendered its verdict. The news reporters made the following observations. “Former Hialeah Mayor Julio Robaina bowed his head in relief and his wife, Raiza, shed tears as a Miami federal jury found the couple not guilty on charges of conspiring to avoid paying taxes on $2 million in income and lying to authorities.”
It was a resounding victory for the Robainas and his legal dream team, who had repeatedly blamed mistakes made by their accountant and the failure to report that income on their tax returns. Federal prosecutors had declared them “tax cheats” who hid their earnings from the U.S. government throughout the two-week trial.
Outside the courthouse, Julio Robaina, a two-term Hialeah mayor who ran for Miami-Dade mayor in 2011, gave thanks for their acquittals by the 12-person federal jury, which began deliberations late Monday after a two-week trial, he also gave his gratitude to criminal attorney David Garvin and his support staff, for the resound victory.