Criminal Financial Investigations

Gregory A. Pasco is a professor of criminal justice at Colorado Technical University’s Sioux Falls, South Dakota campus. Pasco spent more than 28 years in federal law enforcement as a special agent with the Criminal Investigation Division of the Internal Revenue Service (IRS). During this time, he conducted more than 100 financial criminal investigations. He worked in the IRS Organized Crime Unit in Detroit, Michigan, and with the Narcotics Task Forces in New Mexico and Ohio, and completed his federal law enforcement career in South Dakota. During his career, Pasco became qualified as an expert witness in criminal tax computations and was accepted as such in federal district court. He was also called upon to provide electronic surveillance and monitoring assistance in other investigations, and was qualified and testified as an expert witness in this area in federal district court. He has also been qualified as an expert witness in the area of money laundering.

Introduction. The Financial Disciplines. Characteristics of Financial Crimes. Categories of Theft. The Paper Trail. Collecting and Preserving Evidence. Gathering Documentary Evidence. Gathering Evidence through Observation. What Is a Financial Investigation? Requirements for Indirect Methods of Proof. The Standard Methods of Proof. What Processes Are Common to All Indirect Methods of Proof? The Specific Items Case. The Bank Deposits and Cash Expenditures Case. The Net Worth and Personal Expenditures Case. Indirect Methods in Tax Investigations. Unique Aspects of Criminal Tax Investigations. The Case Report. Preparation for Trial. Innovative Applications.