«STATE OF CORRUPTION Michael Gill (Mike) is the President and Sole Shareholder of The Mortgage Specialists, Inc. (MSI) a mortgage brokerage company ...»
STATE OF CORRUPTION
Michael Gill ("Mike") is the President and Sole Shareholder of The Mortgage
Specialists, Inc. ("MSI") a mortgage brokerage company that has been operating since
1989 doing business in New Hampshire, Massachusetts and Maine.
In 2002, Devine Millimet & Branch ("Devine") of Manchester NH was hired to
assist with a licensing issue. Mike was not happy with the first attorney Devine gave him
so he went to Shaheen & Gordon and was given Arpiar Saunders ("Arpy"). At the same time Devine assigned Mike Attorney Alexander Walker ("Walker"). Both Arpy and Walker worked on the Licensing issue.
After the licensing issue was resolved, all corporate legal issues continued to go to Walker and Devine including his horse racing, IRS and NH Department of Revenue ("NHDRA") issues. Mike and Walker had what Mike considered to be a very close working relationship and friendship. Walker and Mike (and their families) had traveled together at Mike's expense.
Mike and Sarah Gill ("Sarah") begin filing separate tax returns in 2008 for tax years beginning 2005. Prior to that, Sarah's friend Joseph Faletra ("Faletra") prepared and filed the personal and corporate tax returns with help from Sarah, in fact, Sarah worked with Faletra preparing the business expenses and the depreciation schedule for the horses for Mike Gill Racing.
In 2006, the IRS issued a notice of tax deficiency for 2001-2004. Mike and Sarah were represented by Williams and Connolly, CCR, LLP and Devine. Subsequently, during the divorce, Sarah was represented by Justin Holden. Sarah claimed innocent spouse in the IRS case and later in the divorce action.
Page 1 of 44 The IRS issues began to arise when Walker referred Mike to CCR, LLP as accountants. Grant Thornton later on purchased CCR, LLP and CCR would have been obligated to disclose any wrong doings to Grant Thornton. Walker's cousin, Bill Tarzia, was a partner with CCR. It was Lawrence Schwartz ("Larry") also a partner at CCR who took the lead on the tax work for Mike and MSI. Larry worked closely with Maurice Gilbert, Jon Sparkman and Walker both of Devine. Gilbert worked for the DRA as a Manager for 25 years. He was then hired by Devine and began working on Mike's case.
Gilbert knows everyone in the DRA and Mike believes that he is the one who controlled the DRA piece inside the DRA for Walker. The trouble with the IRS began when information regarding Mike Gill Racing was intentionally incorrectly filed with the IRS.
Several forms including a K-1 and Net Operating Loss ("NOL") form were fraudulently prepared by the tax preparer (counseled by the attorneys) and filed by Michael Gill.
Gilbert was the one that spoke to the accountants to have the tax returns adjusted assuming Mike would take a settlement. But the settlement came with a leveraged release for Walker and was rejected by Mike.
Gilbert called the accounting firm of BerryDunn. They refused to complete and file the taxes because the way Walker was requesting them to be completed was fraudulent. Schwartz ended up preparing them instead. BerryDunn called Lisa Tracy, the controller of MSI and indicated that Gilbert had previously told them that MSI had settled.
His responsibility was to screw up the NOL carry-back. It cost Mike close to $1 Million. It was a mistake that a junior accountant would not make. When the IRS began sending notices to correct the error, Larry did nothing. Schwartz also intentionally put Page 2 of 44 $28 million on my K-1 form making it New Hampshire Income. Even though this was argued with the IRS calling the horse racing not a hobby but a business and Mike won, Schwartz left the K-1 issue for Walker to fix.
Once Schwartz was fired he sent the information to Marc Cohen ("Cohen") of Cohen + Associates. Cohen called Mike and told him that Schwartz had dropped off the information. Cohen asked Schwartz directly about the NOL mistake and Schwartz had no response. Cohen also asked Schwartz about the issue with the K-1 when Schwartz and Walker were the one who argued the case for Mike and won. Schwartz then told Cohen that he had been instructed by Walker to put the information on the K-1 and that Walker would take care of the NH DRA. The information was put on the DRA to provide Walker with leverage against Mike and to legitimize the issues with the DRA thus putting leverage on Mike.
Mike has now filed a criminal complaint with the IRS stating all of the facts. This was filed by Anthony Augeri. He intentionally screwed the complaint up. When it came to settling the IRS issues, Timothy Powell ("Powell") was the settlement agent on the case. When the settlement was presented to Mike, he was given less than a day to think about it and was told that Powell was retiring that next day. Three years later, with the IRS issues continuing, Mike found out that Powell had not retired and was in fact still the agent working on the issues surrounding Mike's tax returns.
Mike and Sarah had been having marital difficulties off and on for a few years.
They went to counseling both as a couple and individually with Dr. Robert Broussard of Topsfield, MA first in late 2004 to early 2005 and again in the early Spring 2007. At one point, Dr. Broussard told Sarah and then Mike that he felt that Sarah suffers from Page 3 of 44 Borderline Personality Disorder and that he would like to meet with Sarah on an individual basis. Mike spoke with Sarah and she confirmed the diagnosis. Mike would from that point on drop her off for therapy and wait in the car for Sarah.
In March, 2007 Mike's wife Sarah filed for divorce and was represented by Attorneys Ronna Wise ("Wise") and Matthew Kozol ("Kozol"). Mike asked Walker for a divorce attorney and was referred to David Phillips of Devine. Sarah's attorneys challenged the representation, indicating a conflict because of Devine's representation of MSI (Mike was 80% owner, Sarah 20% owner). Walker indicated that there would be no conflict, but Attorney Phillips withdrew from the case in July, 2007 because of a conflict of interest. Walker then referred Mike to Attorney Jonathan Ross ("Ross") of Wiggin & Nourie and set up a meeting for Mike and Ross to meet. Darla Sedgwick ("Sedgwick"), also of Wiggin & Nourie, filed her appearance as co-counsel on behalf of Mike in August, 2007.
From the beginning of the divorce action and continually, several different times during the course of the action, Mike offered to settle with Sarah. At this point, the marital estate was worth an estimated $60 million.
Early in the divorce, copies of Dr. Broussard's records were requested by Mike's attorneys to be used as part of the divorce proceedings. A court order was issued ordering Dr. Broussard to produce the records. Three days later Dr. Broussard first responded that he no longer had them and gave three different reasons at three different times (fire, flood & accidental shredding) as to why they were no longer available.
These records were and are very important to the divorce proceedings. The records would have been a very important part of the divorce regarding the children as there is a Page 4 of 44 history of mental illness with Sarah and her mother. Sarah and her mother both suffer from Borderline Personality Disorder. Sarah's mother was institutionalized for the majority of Sarah's life, first for killing Sarah's infant sibling and again for attempting to kill Sarah. If the records had been available during the proceedings, Mike would have undoubtedly been granted physical custody of all three of his children with Sarah.
As of today, the whereabouts of Dr. Broussard's records remain an issue in the family court case as it is believed that they were not lost, flooded or shredded but were turned over to Wise (Sarah's first divorce attorney) and Mike believes that she still has them.
In February, 2008, Attorney Stephen Tober ("Tober") filed an appearance as Sarah's divorce attorney. Attorney Tober and his law partner Tara Schoff ("Schoff") were the attorneys who were brought in to begin pushing the cases beyond the statute of limitations. Later in February and April, 2008 Wise and Kozol, respectively, withdrew from the case, with no particular reason given, after billing more than $500,000.00. With millions of dollars on the table, why would Wise and Kozol just abruptly withdraw from the case? It was brought to Mike's attention, well after the fact, that Wise and Tober have a close professional relationship. In hindsight it appears that Wise and Kozol were only involved in the case to get it started while Tober completed his representation of Ross, Sedgwick and Wiggin & Nourie (Mike's divorce attorneys). This was not brought to Mike's attention, but should have been, as it is a conflict of interest to have Sarah's divorce attorney representing Mike's divorce attorneys in a malpractice suit against them.
Page 5 of 44 After Wise withdrew, Ross asked Mike if Sarah would ever sue her lawyers.
Mike thought that was an odd question because Ross hardly ever spoke to Mike. In fact Sedgwick primarily handled the divorce.
In February, 2008 Sedgwick had her paralegal, Megan Beauregard, research and prepare a motion to remove Tober from the case for a conflict of interest based on his prior representation of Ross, Sedgwick and Wiggin & Nourie on previous cases as well as a close personal friendship between Ross & Tober. Ross refused to let Sedgwick present the motion to the court. While Sedgwick informed Mike that she had previously been represented by Tober, Mike was not informed until much later that Tober had previously also represented Ross, and Wiggin & Nourie. Mike was also never told that Ross and Tober have a very close personal relationship. They vacation together and have served on several committees together.
About the same time as Mike found out about Tober's representation of Ross, Sedgwick and Wiggin & Nourie, he also found out from Dennis Stone ("Stone") of StoneTurn Group that Sarah was seen in Tober's office months before he filed as her divorce attorney. Stone also told Gill that Sarah's computer hard drives had been drilled and were no longer in existence and could not be used as evidence in the Divorce case.
When Mike asked why they would drill the hard drives and Stone's exact words were "sometimes the sanctions are less damaging than what is on the computer." Stone was a witness and was at the hearing where the motion was supposed to be filed. Stone also told Mike that Tober had delayed filing an appearance in the divorce until there was resolution in a malpractice in which he was representing Ross.
Page 6 of 44 In April, 2008 Mike and Sedgwick took a trip to interview a Psychologist (Marc Ackerman) as a potential expert in the divorce. It was at this time that they begin a sexual/personal relationship. Mike believed that the Controller for MSI had booked the trip for him and he found out after that Sedgwick took the credit card information and booked the trip for the both of them. He didn't know that Sedgwick was coming until shortly before the time. Once on the trip Mike found Sedgwick naked in his hotel room.
Mike was emotionally vulnerable and upset about the effect the divorce was having on his children and Sedgwick was a sympathetic supporter. Mike broke off the relationship with Sedgwick after a brief time and she continued to pursue him. She sent him letters and cards of a personal nature and even showed up at his house drunk.
Subsequently in 2011, during an interview of Sedgwick Mike found out, that Ross and Wiggin & Nourie not only knew about the relationship but encouraged Sedgwick to pursue it in order for them to be able to have a better idea of Mike's thoughts and feelings regarding his various attorneys.
During this time in 2008 Mike told Walker about Sedgwick and expressed concerns that he didn't trust Ross. Walker was mike's confident and he confided in him everything about his suspicions and discussions with Sedgwick. Walker continued to tell Mike that there was no problem with Ross. Walker set up a meeting at Devine to discuss Ross and the potential conflict issue that Sedgwick had brought up. Mike attended the meeting at Devine with Walker and 4 other people he reasonably assumed were attorneys at Devine. The meeting was to discuss Ross and malpractice. Mike got the impression that the meeting was a sham set up to persuade him against pursuing any kind malpractice against Ross. Mike left in the middle of the meeting and told Walker that he Page 7 of 44 believed Walker was protecting Ross. At this point Mike began to question his friendship/professional relationship with Walker.
After the Devine meeting, Mike went to Sedgwick to discuss malpractice concerns against Ross. Sedgwick arranged a meeting with Lee & Levine in Boston MA and Mike. He was told by Sedgwick that the meeting was to address malpractice, but it was actually to discuss obtaining new counsel in his divorce. During the meeting, Attorney Levine strongly advised Sedgwick to obtain an Ethics attorney for herself after he expressed concerns over the personal nature of her relationship with Mike. At this meeting Attorney Levine gave Sedgwick the name of an attorney with professional ethics experience. Lee & Levine took a $50,000 retainer at the meeting. Shortly thereafter there was a meeting with Sedgwick and Attorney Levine at the 100 Club in Portsmouth NH. Attorney Levine declined to become involved in the case and returned all but $7,500 of the original retainer. Mike was told by Sedgwick that Ross and Walker didn't know about this meeting and that "Ross would shit himself" if he found out.
Subsequently around June, 2011 Mike obtained the itemized invoices from Lee & Levine which show that the initial call to Lee & Levine was from Walker. Sedgwick set it up with Walker and Ross's approval but she told Mike that they didn't know. It was only later discovered by Mike that Lee & Levine are actually divorce counsel and that the whole meeting was staged.
In May 2008, after the meeting with Lee & Levine, Sedgwick's relationship with Wiggin & Nourie began to break down. Shortly thereafter, Mike fired Attorneys Sedgwick and Ross. At that point not much had been done to resolve the divorce (no depositions, settlement negotiations or mediation had been scheduled). Sedgwick, under Page 8 of 44 pressure and threats from Ross and Walker, moved back to her home State of Oklahoma.
Sedgwick told Mike that she was so scared that she hired an armed guard to protect her.
Give her immunity and she will tell you everything.