Portfolio

Maurice Elliott CFE, CFCS, Reliance Services Founder

License Private Investigator No. PDC002617

Top Secret Security Clearance

Secret Security Clearance

Certified Fraud Examiner-Association of Certified Fraud Examiner

Certified Financial Crime Specialist – Association of Certified Financial Crime Specialists

Analytically, operationally diverse and technically competent Analyst, Supervisor, and Asset Forfeiture Coordinator/Criminal Investigator; offer over 30 years of experience protecting government interest through the direction of programs supporting tax compliance, and the seizure and forfeiture process. Adept in planning and conducting complex investigations.

 

KEY ATTRIBUTES:

Program Management – Cross Functional Collaboration, Inter-agency Task Forces, Strategic Planning, Process Analysis, Internal Operations, Administration

Financial Investigations – Tax Fraud, Criminal / Civil Asset Forfeiture Law, Money Laundering, Wire Fraud, Mail Fraud, Currency Investigations, Account Analysis, Public Corruption, Transaction Reconstruction

Organizational Development – Agent / Enforcement Personnel Training, Team Building, Risk Assessment / Mitigation, Quality Assurance Controls

 

________________AREAS OF EXPERTISE________________

§   Revenue Management §   Internal / External Relations §   Comprehensive Reports
§   Standardization / Compliance §   Prosecutions / Convictions §   Instruction / Facilitation
§   Time Constraints / Deadlines §   Case Management §   Program Advancement
§   Procedural Controls §   Search Warrants / Seizures §   Team Building/ Leadership
§   Regulatory Compliance §   Prosecutorial Recommendations §   Problem Solving
§   Undercover Operations §   Money Laundering §  Asset Forfeiture

 

 

__________________CAREER CHRONOLOGY________________

 

Internal Revenue Service, U.S. Department of Treasury                                                                  1988-2013

 

ASSET FORFEITURE TRAINING COORDINATOR/SENIOR ANALYST, CRIMINAL INVESTIGATOR

[2011-2013]

  • Managed, implemented and planned national training programs.
  • Instrumental in revamping national forfeiture program, resulting in a potential saving of approximately two million dollars.
  • Instrumental in revamping national fugitive tracking database.
  • Instrumental in revamping and implementing state and local reimbursement program resulting in an effective payment delivery system.
  • Conducted national reviews to insure compliance with asset forfeiture statues.
  • Served as a national expert on all aspects of the seizure and forfeiture process. Monitored and provided oversight for the implementation and use of asset forfeiture procedures, the application of asset forfeiture expenses, and seized property control measures.
  • Reviewed national recordation and control of total seizures; asset value, total amount forfeited, amount shared with local law enforcement, and amount placed into the asset forfeiture or General Fund.
  • Maintained familiarity on federal criminal and civil asset forfeiture law, policies, criminal or federal statutes, and enhances the effectiveness of the program and investigations through the provision of training to agents, management, and internal / external agency enforcement personnel.

 

LAW ENFORCEMENT OFFICER (SUPERVISORY SPECIAL AGENT)

[2005-2011]

  • Instrumental in developing training seminars and conferences for a cross-section of law enforcement agencies and banking representatives to exchange best practices and past successes in combating and identifying money laundering cases originating from bank secrecy transactions.
  • Advanced information sharing seminars with federal agencies/agents, especially DEA, FBI and ICE, to document task force case studies, trends, best practices.
  • Promoted coordination and sharing of data across law enforcement agencies ( CBP, Border Patrol, ICE, DEA/EPIC, Fusion Center ) regarding interdictions, arrests/ seizures, and post-interdiction investigations.
  • Provided basic training for state & local police officers in financial investigations so that they better understand how the collected evidence is used in money laundering cases.
  • Supervised drug trafficking investigations, varying in levels of complexity and scope, of criminal tax violations (Internal Revenue Code), financial crimes, and other related offenses or violations (Tax Laws-Title 26, Bank Secrecy Act-Title 31, Money Laundering Control Act-Title 18).
  • Implemented national law enforcement strategies and initiatives; conducted comprehensive quarterly and annual case reviews.
  • Agency Supervisor for multiple Organized Crime Drug Enforcement Task Force (OCDETF) case initiations.
  • Directed Suspicious Activity Report Team conducting compliance reviews relating to SARs, FCPA, FATCA, KYC and other regulatory requirements.
  • Directed investigative teams designated to conduct financial investigations relating to international money laundering organizations.
  • Provided guidance on policies and procedures relating Mutual Legal Assistance Treaties (MLATs) and Letters of Rogatory.
  • Participate as an expert panelist and instructor for asset forfeiture, money laundering and banking secrecy training.
  • Collaborated with the Alcohol Tobacco and Firearms (ATF), Bureau Immigration Customs Enforcement (ICE), Drug Enforcement Administration (DEA) and the Federal Bureau of Investigation (FBI) on interdiction of money laundering vehicles and systems.
  • Federal Law Enforcement Training Academy classroom supervisor.
  • Coordinated strategy meetings with Her Majesty Revenue & Customs (HMRC)
  • Conducted operational reviews of attaché offices located in London, Germany, Thailand, Columbia and Canada.

 

ASSET FORFEITURE COORDINATOR, CRIMINAL INVESTIGATIONS / SPECIAL AGENT, CRIMINAL INVESTIGATOR

[2003-2005]

  • Managed the Atlanta Field Office Asset Forfeiture Program, and serves as the field office expert on all aspects of the seizure and forfeiture
  • Instrumental in the preliminary planning and conduct of seizure investigations, to include but not limited to the time sensitive scheduling of project requirements; the development and execution of seizure
  • Monitored and provides oversight for the implementation and use of asset forfeiture procedures, the application of asset forfeiture expenses, and seized property control
  • Reviewed the recordation and control of total seizures; asset value, total amount forfeited, amount shared with local law enforcement, and amount placed into the asset forfeiture or General
  • Maintained familiarity on federal criminal and civil asset forfeiture law, policies, criminal or federal statutes, and enhances the effectiveness of the program and investigations through the provision of training to agents, management, and internal / external agency enforcement

 

LAW ENFOCRMENT OFFICER (SPECIAL AGENT)                                                                                                      

[1988-2003]

  • Developed technique to identifying money laundering cells transmitting illicit funds via western union.
  • Co-lead drug trafficking investigations prosecuted by the S. Attorney’s Office in the Northern Judicial District of Georgia
  • Supported national law enforcement strategies and initiatives; conducted comprehensive investigations, provided advice, compiled comprehensive reports, recommended prosecution, and testified as a Government Witness on investigation results to obtain successful prosecution
  • Participated in the preparation and delivery of summonses, and the drafting of Grand Jury Subpoenas.
  • Planned and conducted investigations, varying in levels of complexity and scope, of criminal tax violations (Internal Revenue Code), financial crimes, and other related offenses or violations (Tax Laws-Title 26, Bank Secrecy Act-Title 31, Money Laundering Control Act-Title 18).
  • Served as the Internal Revenue Service (IRS) Agent; securing evidence for multiple Organized Crime Drug Enforcement Task Force (OCDETF), and numerous other multi-agency investigations (FBI, FDA, USDA, ATF, DEA, and ICE).
  • Affiant on multiple search and seizure warrant affidavits; served as Team Leader on search warrants, and assisted agents with casework and the execution of search warrants, arrest warrants; conducted surveillance of subjects during criminal
  • Recognized numerous prosecutions over a period of several years; leading projects to identify individuals across the country engaged in transferring illegally obtained funds, through wire or money gram facilities in the Southern Judicial District of
  • Performed detailed analysis of financial records and written documentation to track the flow of money derived from illegal activity, and processed through shell corporations and holding companies or other entities (inside and outside the Continental United States).
  • Analyzed voluminous books and records, in both manual and automated accounting systems, to compile evidence of complex manipulation and concealment, identify interrelationships between parent organizations and subsidiaries, and reconstruct income of a conglomerate of separate
  • Recognized legal actions calculated to delay or halt investigations, and obtained evidence in spite of challenges or obstacles (coercive influence over witnesses, attempts to discredit the integrity of agents or the agency).
  • Conducted interviews and collateral inquiries to advance criminal investigations with stakeholders, uncooperative and difficult subjects, informants, and third
  • Employed specialized investigative techniques and indirect accounting methods to collect facts, evidence, determine the source and flow of funds, the nature of transactions (legal or illegal), and the volume of transactions and income owed to the IRS or funds derived from illegal activity (Bank Deposit Analysis, Net Worth, Source and Application of Funds, Specific Items Method of Proof).
  • Traced criminal proceeds; identified forfeitable assets and developed legal theories to support
  • Collaborated with agency representatives, prosecutors, and the S. Attorney to compile detailed, comprehensive financial documentation for trial hearings, depositions, and court proceedings (graphs, charts, spreadsheets, and reports).
  • Planned and conducted undercover operations and provided protection of persons and property.

 

 

 

_______   PROFESSIONAL DEVELOPMENT / ACADEMIC EDUCATION  _______             

BACHELOR OF SCIENCE – ACCOUNTING [1979]

ADVANCED MONEY LAUNDERING SEMINAR [2012]

ASSET FORFEITURE CHEFS AND EXPERTS ANNUAL CONFERENCE [2008,2009,2010,2011,2012]

NATIONAL ASSET FORFEITURE TRAINING COORDINATOR [2011-2012]

SUPERVISOR SUSPICIOUS ACTIVITY REPORT (SAR) REVIEW TEAM [2006-2011]

ASSET FORFEITURE CHIEFS AND EXPERTS ANNUAL CONFERENCE [2008-2010]

CONTRACTING FOR CONTRACTING OFFICER TECHNICAL REPRESENTATIVE (COTR) [2003]

Houseman & Associates, Alexandria, VA

ASSET FORFEITURE [FY 2003] / ASSET FORFEITURE [FY 2004] / ASSET FORFEITURE [FY 2005]

BASIC ASSET FORFEITURE I [2002] / BASIC ASSET FORFEITURE II [2003]

[fruitful_sep]

______________DATA MANAGEMENT / RESOURCES______________

JUST/NCIC/NLETS Certified 2012

Criminal Investigation Management Information System (CIMIS)

Customs Seizure Case and Asset Tracking System (SEACATS)

Asset Forfeiture Tracking and Retrieval (AFTRAK)

Database Microsoft Office® Suite (Excel, Power Point, Word)

Currency Transaction Report (CTR)

Suspicious Activity Report (SAR)

Report of Foreign Bank and Financial Accounts (FBAR)

Report of Cash Payments Over 10,000 (Received in a Trade or Business)

Report of International Transportation of Currency or Monetary Instruments (CMIR)

 •••

____________ LAWS & RULES ____________

Federal Rules of Evidence

Investigative Procedures

Undercover Investigations

Criminal Procedures

Constitutional / Statutory Law

Local, State, Federal Agency Functions and Jurisdictions

 •••

________ PROFESSIONAL AFFILIATIONS ________

Association of Certified Fraud Examiner

Member

Association of Financial Crime Specialist

Member

Georgia Association of Professional Private Investigators

Member

Association of Former IRS Special Agents

Member

  •••

________ NOTABLE MENTION ________

 Albert Gallatin Award [2013]

Certified Fraud Examiner [2013]

Association of Certified Anti-Money Laundering Specialist, Miami, Florida

Charter Class Certified Financial Crime Specialist Certification [2013]

Association of Certified Financial Crime Specialists, Miami, Florida

 Special Achievement Award – Program Fraud Investigation [2006-2009]

 •••

Recognized for Exceeding Expectations
on Performance Appraisals

Criminal Investigator / Special Agent Critical Job Elements

Business Relations | Collaboration | Legal and Accounting Principles | Enforcement

Procedures Technical Guidance| Communication | Interview Techniques | Networking

Research and Analytical Methodology | Project Planning | Program Management Quality Control | Results

Department of Treasury – Internal Revenue Service