Free MEMORANDUM in Support - District Court of Delaware - Delaware

Case 1 :06-mc-00003-lg}: Document 17-2 Filed O3/30/2OQG Page 1 of 2
IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF DELAWARE
UNITED STATES,
Plaintiff,
v. N0. 1:06-mc-00003
BEN—CEN, INC.,
Defendant. `
THIRD DECLARATION OF THOMAS ANASTASIA
THOMAS ANASTASIA, being of legal age and pursuant to the provisions of 28
U.S.C. § 1746(2) (1994), declares and states as follows:
1. I am a Special Agent employed by the Internal Revenue Service Criminal
Investigations Division in Wilmington, Delawme.
2. Prior to the February 8, 2006 show cause hearing in this case, Russell
Applegate, President of Ben-Cen, Inc., produced some corporate records responsive to
the Internal Revenue Summons served upon Ben-Cen, Inc. on ]uly 28, 2005. The records
produced prior to February 8, 2006 were not complete in that they contained no records
of gross receipts of the business. ·
3. Subsequent to the show cause hearing, on February 21, 2006, Russell
Applegate appeared at the Internal Revenue Service office and produced additional
corporate documents and records; however, none of the doctunents produced on
February 21, 2006 contained any documents or records of receipts by the business.
· 4. Every time I met with Russell Applegate I stressed the need for Ben-Cen, Inc.
to produce the documents and records of gross receipts by the business.
1581275.1

W FCase 1:06-mc-000.03-PQI]: Document 17-2 Filed 03/30/2006 Page 2 of 2
5. On February 21, 2006, I again asked Russell Applegate about records of gross A
_ receipts. and he reported to me that Ben-Cen, Inc. had records of gross receipts in the
form of calculator tapes, computer information, and credit card receipts. A p if
6. On February 22, 2006, Russell Applegate again appeared at the Internal
I Revenue Service office to produce additional responsive documentsand records which
consisted only of credit card receipts.
7. As of the date of this declaration, Ben—Cen, Inc. has still not produced all of the
documents and records evidencing its gross receipts. Russell Applegate has specifically _
acknowledged that these records exist. Therefore, Ben-Cen, Inc. has not fully complied
with the Internal Revenue summons served upon it. A
_ FURTHER, declarant says not.
I declare under penalty of perjury that the foregoing is true and correct. »
‘ Iixecuted on March gg 2006, A ._ U 1 I _ U - g
_ A THOMAS ANASTASIA · I
- ‘ ’ Y * ` · Special Agent-*’ ‘ *
‘ I , I _ ‘ Internal Revenue Service _ y
._ ` Wilmington, Delaware
I é 2 — 15:21275.1 `