Werdiger Indictment

8/9/2019 Werdiger Indictment

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UNITED STATES DISTRICT COURTSOUTHERN DISTRICT OF NEW YORK

UN\ITED STATES O AMERICA,-v . -

RICHARD WERDIGER, a / k / a "Trygon,"Defendant .

10 CRIM-x

INDICTMENT10 Cr.

- - - - - - - - - - - -x

COUNT ONE(Conspiracy)

The Grand J u r y charges :The Defendant and His Companies

1. At a l l t imes r e l e v a n t t o t h i s Ind ic tment , RICHARDWERDIGER, a / k / a "Trygon," t h e d e f e n d a n t , r e s i d e d i n t h e S t a t e ofNew York.

2. At a l l t imes r e le v a n t t o t h i s Ind ic tment , RICHARDWERDIGER, a / k / a "Trygon," t h e defendan t , owned, o p e r a t e d , andc o n t r o l l e d , among o t h e r companies, Michae l Werd iger , I n c .("MWI"). Among o t h e r t h i n g s , MWI engaged i n t h e b u s in es s o f

s e l l i n g diamond and o t h e r j ,ewelry. At a l l t imes r e l e v a n t t o t h i sI n d i c t m e n t , MWI's p r i n c i p a l p l a c e o f b us i n e s s was i n Manhattan.

O b l i g a t i o n s o f United S t a t e s Taxpayers 'With Respect t o Foreign F i n a n c i a l Accounts

3. C i t i z e n s and r e s i d e n t s o f t h e United S t a t e s whohave income i n a n y o n e c a l e n d a r y e a r i n excess o f a t h r e s h o l damount ("Uni ted S t a t e s t axpayers" ) a r e o b l i g a t e d t o f i l e a u.s.I n d i v i d u a l Income Tax Return, Form 1040 ("Form 1040") , f o r t h a t


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c a l e n d a r y e a r w i t h t h e I n t e r n a l Revenue S e r v i c e ( " I R S ~ ) . On suchr e t u r n , u n it e d S ta te s taxpayers a r e o b l i g a t e d t o r e p o r t t h e i rincome from any source , r e g a r d l ~ s s of whether t h e source of t h e i rincome i s i n s i d e o r o u t s i d e t h e United S t a t e s . I n a d d i t i o n , onSchedule B o f Form 1040, t h e f i l e r must i n d i c a t e whether " a t anyt ime during [the r e l e v a n t c a l e n d a r y e a r ] " t h e f i l e r had "ani n t e r e s t i n o r a s i g n a t u r e o r o th e r a u t h o r i t y over a f i n a n c i a laccount i n a f o r e i g n country , such as a bank account , s e c u r i t i e saccount , o r o t h e r f i n a n c i a l a c c o u n t . " I f t h e t a x p a y e r answers. t h a t q u e s t i o n i n t h e a f f i r m a t i v e , then t h e t a x p a y e r must i n d i c a t e

t h e name o f t h e p a r t i c u l a r country i n which t h e account i sl o c a t e d .

4. S e p a r a t e and a p a r t from t h e o b l i g a t i o n t o f i l eForms 1040, United S t a t e s t a x p a y e r s who have a f i n a n c i a l i n t e r e s ti n , o r s i g n a t u r e a u t h o r i t y over , a f i n a n c i a l account i n a f o r e i g nc o u n t r y with an a g g r e g a t e va lue of more than $10,000 a t any t imed u r i n g a p a r t i c u l a r c a l e n d a r y e a r a re r e q u i r e d t o f i l e with theIRS a R e ~ o r t o f Foreign Bank and F i n a n c i a l Accounts, Form'TD F90-22.1 ("FBAR"). The FBAR f o r any c a l e n d a r y e a r i s r e q u i r e d t obe f i l e d on o r b e f o r e June 30 o f t h e fol lowing c a l e n d a r y e a r .The FBAR r e q u i r e s t h a t t h e f i l e r i d e n t i f y t h e f i n a n c i a li n s t i t u t i o n w i t h which t h e f i n a n c i a l account i s h e l d / t h e type of

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IJ

account (e i the r bank, sedu r i t i e s , o r o the r ) , th e account number,and th e maximum va lue o f the account dur ing th e c ale nd ar year f"orwhich th e FBAR i s being f i l ed .

UBS AG

5. At a l l t ime re l evan t to t h i s Indictment , UBS AG("UBS") was a corpora t ion organ ized under th e laws ofSwi tzer land . UBS, d i r ec t ly and through i t s subs id ia r ies ,opera ted a globa l f i n anc i a l se rv ice s bus iness . Among othe rth ings , DBS prov ided banking, weal th management, and as s e tmanagement se rv ice s to United Sta tes t axpayers , including manywho l i ved "and/or worked in the Southern Dis t r i c t of New York.

6. Beginning in o r about a t l e a s t 2000, UBS, throughvariouS o f its employees, engaged in a scheme to a s s i s t UnitedSta tes t axpayers who had accounts a t UBS in conceal ing theex i s t ence of UBS accoun t s , and th e income earned in UBS accounts ,from th e IRS.

7 . Among th e means by which UBS assi"sted cer t a inUnited St.ates t axpayers who had accounts a tUBS in Swi tzer land inconceal ing th e e xis te nc e of such UBS accounts , and th e incomeearned in such UBS accoun ts , from the IRS, were the fo l lowing:

a . Using sham "foundat ions" formed under theIlaws of Liech tens t e in to concea l , from th e IRS and othe rs , the

ownership by a United Sta tes t axpayer o f a pa r t i cu l a r UBSaccount i

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b. Using sham c o r p o r a t i o n s formed under t h e lawsof Panama! among o t h e r c o u n t r i e s , t o conceal , from t h e IRS ando t h e r s , t h e ownership by a Uni t e d S t a t e s taxpayer of a p a r . t i c u l a rUBS account;

c . F a i l i n g t o send t o t h e United S t a t e s accounts t a t e m e n t s f o r t h e UBS accou nts o f United S t a t e s t axpayers ; and

d. Accepting and i n c l u d i n g i n UBS's accountr e c o r d s IRS forms t h a t f a l s e l y and f r a u d u l e n t l y s t a te d t h a t anon-Uni ted S t a t e s c o r p o r a t i o n was the b e n e f i c i a l owner of ap a r t i c u l a r UBS account when, i n t r u t h and i n f a c t , and as UBSw e ~ l knew, a United S t a t e s t ~ x p a y e r was t h e b e n e f i c i a l owner oft h a t UES account .

WERDIGER'S Accounts at UBS8. RICHARD WERDIGER, a / k / a "Trygon,", t h e defendant ,

maintained a t l e a s t t h e fo llowin g acc ou nts a tUBS ( c o l l e c t i v e l y ,t h e "WERDIGER UBS Accounts") :

a . I n o r about 1986, WERDIGER opened and causedt o be opened Account Number XXX-XXX225 i n t h e name of t h e KinderFoundation, a L i e c h t e n s t e i n - b a s e d foundat ion ( the "Kinder 225Account") . The b e n e f i c i a l owner of t h e Kinder 225 Account wasWERDIGER.

b I n o r about June 1988, WERDIGER openedopened and caused t o be opened Account Number XXX-XXX411 i n the

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name of the Kinder Foundation (the "Kinder 411 Account") . 'Thebenef ic i a l owner of the Kinder 411 Account was WERDIGER.

c . In o r about June 1988, WERDIGER opened andcaused to be opened Account Number XXX-XXX634 in the name of theKinder Foundat ion ( t h ~ "Kinder 634 Account") . The benef ic ia lowner o f the Kinder 634 Account was WERDIGER.

d. In o r about June 1988, WERDIGER and anotherperson (the "Other Bryden Accouqtholder") opened, and caused tobe opened, Account Number XXX-XXX951 in the name of the BrydenFoundation, a Liech tens te in -based f ou nd atio n (th e "BrydenAccount"). The bene f i c i a l owners of the 951 Account wereWERDIGER and the Other Bryden Accountholder.

e . In o r about December 2000, WERDIGER opened,and caused to be opened, Account Number XXX-XXX560 in the name ofAlexa Inves tments Corp. , a Panamanian corpora t ion ( the "AlexaAccount") , a corpora t ion t h a t had been s e t up fo r the purposes ofconcea l ing WERDIGER's bene f i c i a l ownership of an account a t UBS.In f ac t , the benef ic i a l owner of the Alexa Account was WERDIGER.

9. RICHARD WERDIGER, a /k /a "Trygon," the defendant ,engaged in , among othe r t r ansac t ions , the fo l lowing t ransact ionsand i n t e rac t ions with respec t to the .WERDIGER UBS.Accounts:

a . In o r about 1988, WERDIGER executed a formt h a t permi t ted him to use in c er ta in communications with UBS acode name - - "Trygon" -- in s tead of h is given "name.

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b. On o r about January 20, 2000, WERDIGER spokeby te le ph on e w ith a r ep resen ta t ive of UBS about meeting in theUnited Sta t e s . During t ha t ca l l , WERDIGER s ta ted , in substanceand in p a r t , t ha t he d id not want to meet in New York and ins teadpre fe r red to meet in London or Geneva, where he t r ave led onbusiness .

c. In or a bout Octobe r 2003, WERDIGER gave UBS as tanding order to t r ans fe r $125,000 per quar t e r and up to$500,000 per year from the Alexa Accoun t to the UBS account of abus iness par tne r ( the "Par tne r ' s UBS Account") .

d. On or about May 24, )005 , .WERDIGER receiveda t h is Manhattan of f ice a te lephone ca l l from a r ep resen ta t ive ofUBS and ind ica ted , in substance and in pa r t , t ha t he did not wantto d iscuss mat ters on the te lephone and, ins tead , wished tod is cu ss ma tt ers on h is next t r ip to London o r Brussel s .

e . In o r about November o r December 2005,WERDIGER reques ted t ha t approximately $4.2 mil l ion be t r ans fe r redfrom the Alexa Account to the Kinder 225 Account.

f . In o r about November o r December 2005,WERDIGER reques ted t ha t $4 mil l ion be t r ans fe r red from the Kinder225 Account to an account a t LGT Bank in Vaduz, ,Luxembourg ( the

./

"LGT Account/l) . On o r about December 13, 2005, '$4 mil l ion wast r ans fe r red from the Kinder 225 Account to the LGT Account, asWERDIGER had reques ted . Eventual ly , on o r about June 30, 2009,

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WERDIGER f i l ed an FBAR fo r ca lendar year 2008 in which headmit ted owning the LGT Account.

g. In o r about November o r December 2005,WERDIGER c l o s ~ d , and caused to be closed, th e Alexa Account andth e balances to be t rans fe r red to the Kinder. 225 Account.

h. In o r about March and Apri l 2006, WERDIGERc losed, and caused to be c losed , the Kinder 634 Account an d theKinder 411 Account and the balance of. the a ss ets t r an s fe rr ed tothe Kinder 225 Account. Around th e same t ime, WERDIGER requestedt h a t $1.326 mil l ion be t ra n sf e rr ed ,f rom th e Kinder 634 Account tothe Pa r tne r ' s UBS Account. On o r about Apri l 13, 2006,approximate ly $1.326 mil l ion was t rans fe r red from the Kinder 634Account to th e P ar tn er 's UBS Account, as WERDIGER had reques ted .

i . On o r about November 9, 2006 J WERDIGERreques ted by te lephone t ha t $600,000 be t rans fe r red from theKinder 225 Account to ano ther UBS account fo r the repayment of aloan to WERDIGER by a business pa r tne r o f WERDIGER's. On ora bo ut Ja nu ary 17, 2007, $600,000 was t rans fe r red from the Kinder225 Account to ano ther UBS account, as WERDIGER had reques ted .

, j . On o r about November 5, 2008, WERDIGER .a t tended a meeting with a DBS banker in Belgium and i n s t ruc tedhim to c lose the Kinder 225 Account- and t r ans f e r the balance toan account a t HSBC Bank in Geneva, Switzer land. Pursuant to t ha treques t , in or about January 2009, approximate ly $322,000 was

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t r ahs fe r red from the Kinder 225 Account to an account a t HSBCBank in Geneva, S ~ i t z e r l a n d .

10. As of December 31 of the calendar years. ind ica tedbelow, the WERDIGER UBS accounts had ne t asse t s in theapproximate ~ m o u n t s l i s t ed berow:

. '"..:

;. ~ : . ' \ i l . v . . '1 -'.""""_.. '.' : ',' :.

Kinder 225 -$2 ,361,298 $2,214 $202,017 $936,264 $336,861 $332,427Kinder 411 $69,334 $69,069 $70,088Kinder 634 $2,490 ,682 $1,797,088 $1,966,686Bryden $1,943,324 $1,832,022 $1,781,997 $1,768,300 $1,835,411 $1,823,632Alexa $4,890,430 $3,433,837Totals $7,032 ,472 $7,134,230 $4,020,788 $ 2,7 04 ,5 64 $ 2,1 72 ,2 72 $2,156,059

WERDIGER'S Tax Returns and FBARs11. On o r about Ju ly 23, 2004, RICHARD WERDIGER, a/k ' /a

"Trygon," the defendant , f i l ed and caused to be f i l ed with theIRS a U.S. Ind iv idual Income Tax Return, Form 1040, fo r calendaryear 2003. On the return,WERDIGER repor ted an Adjusted GrossI n c o m e ~ o f $ l , 0 9 7 , 7 8 0 and t o t a l tax of $311,249. However,WERDIGER f a l s e ly and f raudulen t ly f a i l ed to r epor t as incomedividends , i n t e r e s t , and o the r income received by him in one ormore bank, secu r i t i e s , and o the r f inanc ia l accounts a t UBS. OnSchedule B a tta ch ed to the r e tu rn , WERDIGER f a l se ly andf raudulen t ly indica ted t ha t he d id not have an i n t e r e s t in or as ignature au thor i ty over a f i n a ~ c i a l account in a fore igncountry . Also, as a r e su l t of h is s ignatory or o the r author i ty

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I.Schedule B a t ta ch ed to th e r e t u rn , WERDIGER fa l se ly andf raudu len t ly i ndicated t ha t he d id not . have an i n t e r e s t in o r as igna tu re au tho r i t y over a f i n anc i a l account in a fo re igncountry . Also, as a r e su l t of h is s igna to ry o r o the r au thor i tyover the WERDIGER UBS Accounts , WERDIGER was requ i red to f i l e anFBAR fo r ca l enda r yea r 2005, but WERDIGER fa i l ed to do so .

14. On o r about Apr i l 15, 2007, RICHARD WERDIGER,a /k /a "Trygon," th e defendant , f i l ed and caused to be f i l ed withth e IRS a U.S. Ind iv idua l Income Tax Return, Form 1040, fo rca lendar yea r 2006. On th e re tu rn , WERDIGER repor ted an AdjustedGross Income o f $7,461,087 and t o t a l tax of $1,333,684. However,WERDIGER f a l s e ly and f raudulent ly fa i l ed to r epo r t as incomediv idends , i n t e r e s t , and othe r income received by him in one o rmore bank, s ecur i t i e s , and othe r f inanc ia l accounts a t UBS. OnSchedule B a t ta ch ed to the re tu rn , WERDIGER fa l se ly andf ra u du le n tl y i nd ic a te d t h a t he d id not have an i n t ~ r e s t in o r as igna tu re au tho r i t y over a f inanc ia l account in any fo re igncountry .

15. On o r about Apr i l 13, 2007, RICHARD WERDIGER,a /k / a "Trygon," th e defendant , f i l ed and c\aused to be f i l ed witht h e IRS an ~ B A R fo r c ale nd ar y ea r 2006. On h is 2006 FBAR,WERDIGER ind ica ted t h a t he had an i n t e r e s t in a f i n anc i a l accounta t the Bank of Bermuda in Bermuda, but fa l se ly and f raudulent ly

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f a i l ed to d isc lo se f i ~ a n c i a l accounts a t any o the r i n s t i tu t ion o rin any o the r country .

16. On o r about Ju ly 29, 2008, RICHARD WERDIGER, a /k / a~ T r y g o n , " the defendant , f i l ed and caused to be f i l ed with theIRS a U.S. Ind iv idua l Income Tax Return, Form 1040, fo r calendaryear 2007. On th e r e tu rn , WERDIGER repor ted an Adju sted GrossIncome of$1}323,185 and t o t a l tax of $326,208. However}WERDIGERfalsely and f raudulen t ly f a i l ed to repor t as incomedividends , i n t e r e s t , and o the r income rece ived by him in one o rmore bank, secu r i t i e s , and o the r f inanc ia l accounts a t UBS. OnSchedule B at tached to the r e tu rn , WERDIGER f a l se ly andf ra udul en tl y i n di ca te d t ha t he d id not have an i n t e r e s t in or as ignature author i ty over a f inanc ia l account in any fore igncountry othe r than Bermuda.

17. On o r about Ju ly 8, 2008, RICHARD WERDIGER, a /k / a~ T r y g o n } " the defendant , f i l ed and caused to be f i l ed with theIRS an FBAR fo r c ale nd ar y ea r 2007. On h is 2007 FBAR, WERDIGERind ica ted t ha t he had an i n t e r e s t in a f inanc ia l account a t theBank of Bermuda in Bermuda, bu t f a l se ly and f raudulen t ly f a i l edto disc lose f inanc ia l accounts a t any o the r i n s t i t u t i on or in anyo the r country .

18. RICHARD WERDIGER, a /k /a ~ T r y g o n , " the defendant,del ibera te ly mis led h is ta x p re pa re r with re spec t to calendaryears 2003 through 2007, among o the r years , by f a i l ing to

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d isc lo se to h is tax prepa re r , among othe r th in gs , the ex is ten ceof the WERDIGER UBS Accoun ts a nd th e income earned in theseaccoun ts .

Statutory Allegat ions19. From a t l e a s t in o r about 1 ~ 8 6 through in o r ~ b o u t

March 2009, in th e Southern Di s t r i c t of Bew York and elsewhere ,RICHARD WERDIGER, a/k /a"Trygon," the defendant , t oge the r withUBS, a c o -c o ns p ir at or n ot named as a defendant h e r e i n ~ and othersknown and unknown, unlawful ly , wi l l fu l l y , a nd knowingly didcombine, c on sp ir e, c on fe de ra te , and agree t oge the r and with eacho th e r to 'defraud th e United S ta t e s of America and an agencyth e reo f , to w it, the IRS.

20. It was a pa r t and an ob jec t of th e conspiracy t h a tRICHARD WERDIGER, a/k/a "Trygon," th e defendan t , UBS, .a co-consp i ra to r not named asa defendant here in , and othe rs known andunknown, unlawfu l ly , wi l l fu l l y , a nd knowingly would and d iddef raud the United Sta tes of America and th e IRS by impeding,

\\impai r ing , de fea t ing , and obs t ruc t ing the l awfu l governmentalfu nc tio ns o f the IRS in the ascer ta inment , computat ion,assessment , and co l l ec t ion of , income t axes .

Overt Acts21. In fu r therance of the consp iracy and to e f f ec t i t s

i l l e g a l ob jec t , RICHARD WERDIGER, a/k/a "Trygon," th e defendant ,

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committed th e fo l lowing ove r t ac t s l among o ther s , in the SouthernDis t r i c t of New York and elsewhere:

a . On o r about January 20 1 2000 1 WERDIGER spokeby te lephone with a r ep resen ta t ive of DES a bout meetin g in theUnited Sta t e s . During t h a t ca l l I WERDIGERstated, in substanceand in pa r t l t ha t he d id not want to meet in New York and ins teadp re fe rre d to meet in London o r Geneva, where he t r ave led onbusiness .

b. Op o r about May 24, 2005, WERDlqER receiveda t h is Manhattan off, ice a te lephone ca l l from a representa t ive ofUBS and in dic ate d, in substance and in p a r t , t ha t he did not wantto d is cu ss ma tte rs re la t ing to h is account on the te lephone and,ins tead , wished to discuss such mat te rs on h is next t r ip toLondon o r Brusse l s .

c . On o r about September 28, 2005, in theSouthern Di s t r i c t of New York, WERDIGERsigned, under pena l ty ofpe r ju ry , a u.s. Individua l Income Tax Return , Form 1040, fo rca lendar yea r 2004.

(Ti t l e 1 8 , U n i t e d States Code, Sect ion 3 7 1 . )COUNTS TWO THROUGH SIX

(Subs/or ib ing to F a l s e U. s .I n d i v i d u a l Inco m e T ax R e t u r n s )

22. The fac tua l a l lega t ions of paragraphs 1 throughand inc luding 18 and 21 are res t a t ed as i f fu l ly a l leged here in .

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2 3 On o r about the f i l i ng dates l i s t ~ d b e l o w , in th eSouthern Dis t r i c t of New York and e lsewhere , RICHARD WERDIGER,a /k / a "Trygon," the defendant , unlawful ly , wi l l fu l l y , and,knowingly d id make and subscr ibe u.s. Ind iv idua l Income TaxReturns , Forms 1040, fo r the c ale nd ar y ea rs l i s t ed below , whichr e tu rns con ta ined and were ve r i f i ed by th e wri t t en dec la ra t ion ofWERDIGER t h a t they were made under pena l t i e s o f pe r ju ry , andwhich r e t u rn s WERDIGER d id not bel ieve to be t rue and cor rec t asto every mate r i a l mat te r , in t h a t WERDIGER: (a ) fa i l ed to repo r tas income div idends , i n t e r e s t , and othe r income received by himin one o r more bank, secu r i t i e s , and othe r f i n anc i a l accounts a tUBSi and (b) f a i l e d , o n Schedule B, Par t I I , l i ne 7a/ to repo r tt h a t he had an i n t e r e s t in , o r a s i gna tu re o r o th er au th or i tyover , bank, secu r i t i e s , and ' o the i f inanc ia l accounts inLiech tens t e in and /or Swi tzer land , whereas WERDIGER then and therewel l knew and bel ieved t h a t he had received income in one o r moreaccounts a t UBS and had an i n t e r e s t in , o r a s ig na tu re o r o the rau tho r i t y ove'r, bank, secu r i t i e s , and othe r f inanc ia l accounts inLiech tens t e in ~ n d / o r Swi tzer land :

,/ ...> :: :,::., .>."". > ,I>:. a :;: til 1>,( ~ e ~ " ~ ' : ,:>!

Two 2003 Ju ly 23, 2004Three 2004 October 14, 2005Four 2005 Ju ly 25, 2006

iFive 2006 Apr i l 15, 2007

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t"rt

S ix 2007 Ju ly 29, 2008(T i t l e 2 6 Uni ted Sta t e s Code, Sec t ion 7206(1) ;T i t l e 18, Uni ted Sta t e s Code, S ec tio n 2 .)

COUNTS SEVEN AND EIGHT(W illf ul Fa ilu re to Fi le Reports ofForeign Bank and Financial Accounts)

The Grand Jury fu r t he r charges :24. The f ac tua l a l l ega t ions of paragraphs 1 through

and inc luding 18 and 21 are r e s t a t ed as i f fu l l y a lle ge d h ere in .25. On o r before the f i l i ng due da tes l i s t e d below, in

th e Southern Dis t r i c t of New York and elsewhere , RICHARDWERDIGER, a / k / a "Trygon," the defendan t , d id un lawfu l ly ,knowingly, and wi l l f u l l y f a i l to f i l e w ith the Commissione.r ofthe IRS an FBAR d isc los ing t h a t he had a f inanc ia l i n t e r e s t in ,and s igna tu re and o the r au tho r i ty over , a bank, s ecu r i t i e s , ando the r f i nanc i a l accoun t in a fore ign ' country , to wit J a t l e a s tone fore ign bank, s ecu r i t i e s / and o the r f inanc ia l accoun t a t UBS,which had an aggrega te va lue of more than $10/000 during th eyea r s l i s t e d below:

SevenEigh t

20042005 June 30, 2005June 30, 2006(T i t l e 31, United Sta tes Code, Sec t ions 5314 and 5322(a) ;T i t l e 31 ,Code of Federa l Regu la ti on s, S ec ti on s 103 .2 4, 1 03 .2 7{ c,d) f and 103.59(b) ; Ti t l e 18, United Sta tes Code, Sec t ion 2 .)

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COUNTS NINE AND TEN(False Reports of Foreign Bank

and Financ ia l Accounts)The Grand Jury fu r ther charges :26. The fac tua l a l lega t ions o f p ar ag ra ph s 1 through

and inc lud ing 18 and 21 a re res t a t ed as i f fu l ly a l l eged here in .27. On o r about th e f i l i ng dates l i s t ed below, in the

Southern Dis t r i c t o f New York and elsewhere, RICHARD ,WERDIGER,a / k / a "Trygon," the defendant , d id knowingly and wi l l fu l l y make afa l se , f i c t i t i ou s , and f raudu len t s ta tement and rep re sen ta t ion onth e FBARs f i l ed fo r th e per iods l i s t ed below, to wit , WERDIGERf a i l ed to d isc lo se t h a t he had a f inanc ia l i n t e r e s t in , ~ n s igna tu re and othe r au thor i ty over , one o r more bank, secu r i t i e s ,and o the r f inanc ia l accounts in a fo re ign count ry , including a tl e a s t one fo re ign bank, secu r i t i e s , and o the r f i nanc i a l accounta t UBS in Swi tzer land , which account o r accounts had an aggregate

\va lue o f more than $10,000 during the years l i s t ed below:

NineTen

.20062007

~ ". _ .. ' '." - " . .,. - . . ., .

: ~ : i 1 ' t ' . ~ ' . : . ' . ' : : C > : ~ .:.:Fi:l.:i..J:)j'' ) ~ : f E l l : I $ : ~ ; : FIJ'AR:'

Apri l 13, 2007Ju ly 8, 2008

(T i t l e 31, Uni ted Sta tes Code, Sect ions 5314 and 5322(a) ;Ti t l e 31, Code of Federa l Regula t ions , Sect ions 103.24 and103.59(d) i Ti t l e 18 /Un i t ed Sta te s Code, Sect ion 2 .)

/ 0 d ~REET BHARARAUnited Sta tes Attorney16


17/17

UNITED STATES DISTRICT COURTSOUTHERN DISTRICT OF NEW YORK

UNITED STATES OF AMERICA-v . -

RICHARD WERDIGER, a/k/a UTrygon,"Defendant .

INDICTMENT10 cr.

(18 U.S.C. 371; 26 U.S.C. 7206 (1);31 U.S.C. 5314 and 5322(a) ;

31 C.F.R. 103.24, 103.27(c , d ) , and103.59(b , d ) ; 18 U.S.C. 2 .)

PREET BHARARAun i t ed Sta tes Attorney_

Documents

Werdiger Indictment