Insurance Fraud - Criminal Investigation (CI)

Overview

Criminal Investigation’s (CI) Insurance Fraud Program addresses criminal tax and money
laundering violations relative to insurance claims and fraud perpetrated against insurance
companies. Insurance fraud is either internal or external in nature and covers a wide
variety of schemes. Agent/Broker premium diversion, re-insurance fraud and rented asset
schemes are just a few internal fraud schemes. Phony insurance companies,
offshore/unlicensed Internet companies, staged auto accidents, viatical and senior
settlement fraud are external fraud schemes.

Rented assets schemes involve companies that pay an up-front fee to borrow assets and
then, sometimes without the knowledge of the real owners, list them on their balance
sheet. Re-insurance is the process in which insurance companies offset all or a part of
their risk through other insurance companies. Fraud in this area involves non-existent
reinsurance companies or moving illegally obtained insurance premiums offshore through
transactions disguised as payments to a reinsurance company. Automobile fraud rings,
assisted by corrupt doctors and attorneys continue to be a major source of false insurance
claims.

Viatical settlements involve the purchase of life insurance policies, or their benefits, at a
discounted rate from a terminally ill person. The beneficial interests in the insurance
policies purchased are sold or assigned to an investor. A viatical investor receives the full
benefits when the ill person dies. Viatical fraud is a major form of insurance fraud.
Investors are promised guarantees that have no basis and in some instances have no
underlying insurance policy securing their investment. Fraud involving senior settlements
is also becoming more prevalent. Senior settlements follow the basic premise of viatical
settlements but involve senior citizen insurance policies.

Criminal Investigation is an active participant in the National Association of Insurance

Commissioners (NAIC) which is comprised of state insurance commissioners and
regulators, fraud bureaus, and industry specialists. The goal of this cooperative effort is to
bar unscrupulous brokers and adjusters from the insurance industry. One of NAIC's
benefits to law enforcement is its database of fraudulent activity within the industry. The
NAIC has established a website that allows each state to post emerging schemes and
significant investigations.

To effectively address international issues within the insurance industry, CI has

maintained its affiliation with the International Association of Insurance Fraud Agencies.
This association brings together insurance companies throughout the world. Their focus
is to identify and combat fraud in the insurance industry through international
cooperation.
Statistical Data
Insurance Fraud enforcement statistics on investigations initiated, prosecutions
recommended, indictments, convictions and months to serve in prison.

Examples of Insurance Fraud Investigations

The examples of insurance fraud investigations are excerpts from public record
documents on file in the court records in the judicial district in which the cases were
prosecuted.

How Do You Report Suspected Tax Fraud Activity?

If you have information about an individual or company you suspect is not complying
with the tax law, report this activity.

Compliance & Enforcement

Criminal Enforcement
In support of the overall IRS Mission, Criminal Investigation serves the American public
by investigating potential criminal violations of the Internal Revenue Code and related
financial crimes in a manner that fosters confidence in the tax system and compliance
with the law.

Tax Fraud Alerts

Seek expert advice before you subscribe to any scheme that offers instant wealth or
exemption from your obligation as a United States Citizen to pay taxes. Buying into a tax
evasion scheme can be very costly.

Compliance & Enforcement News

A collection of recent news releases, statements and other items related to IRS
compliance and enforcement efforts.

Withholding Compliance Questions & Answers

Withholding Compliance Qs&As related to W-4 Forms.

Real and Personal Property Auctions

Under authority of the Internal Revenue Code, the property described here has been
seized or acquired for nonpayment of internal revenue taxes and will be sold.

Contact My Local Office

IRS Taxpayer Assistance Centers (TAC) are your source for personal tax help when you
believe your tax issue cannot be handled online or by phone, and you want face-to-face
tax assistance. Taxpayer Assistance Centers are closed for all Federal Holidays.
To view a list of all Taxpayer Assistance Centers in your state, click on the map or state
links below.
To search for the Taxpayer Assistance Center closest to you, enter your 5-digit ZIP Code
into the Office Locator- Walk-In Site Search

NOTE: The maximum search distance available in the Office Locator is 100 miles. If a
Taxpayer Assistance Center is not within 100 miles of the ZIP Code you entered, use the
map or state links below to locate the office closest to you.

Background Checks — Understanding the people you are dealing with, as well as past
activities and criminal records, can determine a lot about their character and credibility.

Domestic Surveillance — PDI can establish security using the latest technology for
debugging, monitoring, as well as providing asset searches, covert surveillance, and
bodyguards.

Asset Searches — Uncovering money trails and tracing transactions for revealing all
assets of an individual

Assets Searches

Whether needing asset searches on individuals or corporations, one thing is

constant: there is always a way to trace the history of money. Domestic
Asset Searches are needed if you suspect that your spouse is channeling
money away from the family accounts or planning a divorce. Then you
definitely should consider a professional asset search if things start to "get
ugly". These types of asset searches are also common when entering into a
prenuptial condition or simply to find out the truth about the financial claims
of an individual.

Corporate Asset Searches allow employers or investigators to trace the

history of capital spending or allocation of funds. Or maybe you are having
concerns that an employee is being disloyal and extorting money from the
company. Understanding the money trial is important in order for businesses
to stay abreast of their financial reporting. Contact PDI today and learn more
about our professional asset searches and private investigation services.

Through the use of financial experts and former federal agents, PDI can
assist in your litigation
Private Investigation PDI Investigations conducts a comprehensive private
investigation practice. Our investigative specialties include domestic

Domestic Investigations

Unsure of the loyalty of your spouse or partner? Experiencing harmful

threats to your person or property? Then you may need to inquire about the
domestic investigations services of PDI Investigations. Our skilled team of
private investigators is trained with the latest investigating protocols to
ensure that your needs are fulfilled successfully. With agents available and
ready to respond to your concerns immediately, PDI can confidently ease
your anxiety and fulfill your domestic investigation requests.

Domestic Surveillence — PDI can establish security using the latest

technology for debugging and monitoring, covert surveillance, and
bodyguards as well as provide asset searches.

Private Investigations — PDI can perform extensive research and situation

analysis to determine your level of threat or uncover the activities of a
cheating spouse.

Domestic Asset Searches — PDI can extract the truth about the financial
claims of an individual, spouse, or significant other.

Surveillance

Concerned that you are being stalked or followed? Or do you think that
someone has bugged your home? PDI can help you with your all of your
domestic surveillance needs. Our skilled team of former federal, state, and
military security agents can assist your needs and be on site within 48 hours
for maximum security. Whether you have received personal threats, feel that
your spouse has been unfaithful, or need the appropriate monitoring and
security for your property, PDI can fulfill your needs with our professional
domestic surveillance and investigations.
At PDI, working with domestic cases to establish security is one of our key
competencies. We work closely with our clients to analyze their situation
and to recommend the best security programs. Our team of specially trained
agents also works with your legal council to process any questionable
activity and will testify during trials about their discoveries during their
investigations.

Asset Searches

Whether needing asset searches on individuals or corporations, one thing is

constant: there is always a way to trace the history of money. Domestic
Asset Searches are needed if you suspect that your spouse is channeling
money away from the family accounts or planning a divorce. Then you
definitely should consider a professional asset search if things start to "get
ugly". These types of asset searches are also common when entering into a
prenuptial condition or simply to find out the truth about the financial claims
of an individual.

Corporate Asset Searches allow employers or investigators to trace the

history of capital spending or allocation of funds. Or maybe you are having
concerns that an employee is being disloyal and extorting money from the
company. Understanding the money trial is important in order for businesses
to stay abreast of their financial reporting. Contact PDI today and learn more
about our professional asset searches and private investigation services.

Through the use of financial experts and former federal agents, PDI can
assist

Private Investigation

PDI Investigations conducts a comprehensive private investigation practice.

Our investigative specialties include domestic investigations, civil and
criminal matters, corporate needs, and background checks. Our agents have
had extensive investigative experience prior to joining our team, including
former federal, state, and local police personnel, ex-military, and trained
security professionals. Ranging from large international corporate needs to
smaller domestic investigations, our clients rest assured that our talented
team fulfills all of their investigative issues and security needs.

Suspicions Of A Cheating Spouse?

Many spouses from time to time may have concerns that their "significant
other" may be unfaithful. It is always a touchy subject when the issue of a
cheating spouse arises. At PDI, our professional investigators have superior
training in handling matters of domestic infidelity. Whether you feel that
your spouse is in a physical relationship with another person, or a virtual
relationship with someone on the Internet, our team can investigate your
concerns and work closely with you to provide the needed security and
support if/when these issues occur.

Using private investigating experts and former federal and state agents, PDI
can assist in identifying the truth of the cheating spouse and aid in litigation
preparation. We work closely with our clients to analyze their situation and
to recommend the best procedures. Our team of specially trained agents also
works with your legal council and will testify during trials about their
discoveries during their investigations.

Personal Bodyguards For Potential Personal Threats

Afraid to leave your house due to personal threats of harm? PDI not only
implements the highest level of security and surveillance for your property,
but also provides personal bodyguards to ensure your safety when perform
your daily routines. Living your life in fear due to personal threats can
hinder your daily routines and create severe anxiety. Hiring the services of a
professionally trained personal bodyguard can provide a feeling of comfort
and security and help protect you against personal threats to both your
physical being and property.

Using former federal agents and former military security personnel, PDI can
provide state of the art surveillance to ensure your safety. We work closely
with our clients to analyze their threat level and recommend the best security
procedures. Our team of specially trained agents also works with your legal
council and will testify during trials about their discoveries during their
investigations.
Corporate Investigations

PDI works closely with corporations to execute corporate investigations in

order to protect the interests of the entity. With the ability to assemble a team
and visit your corporation within 48 hours, PDI specializes in corporate
security, fraudulent investigations, and corporate & employee background
screenings. Our team of expert investigators is experienced in handling all of
your corporate investigation needs, ranging from worker's compensation
claims to strike security.

Insurance Investigations — Identifying fraud and misrepresented insurance

claims to protect the interests of insurance companies.

Corporate Security — Securing properties and executives during times of

unrest within the company, as well as external threats.

Employee Background Checks — Learning about who is working for you is

as important as their job functions. Don't be misled.

Corporate Asset Searches — Uncovering capital investment history and

monetary allocations can help unveil any suspicious activity.

Insurance Investigations

Insurance Investigations are very common, as deception among claimants

has cost companies billions of dollars every year. PDI specializes in
Insurance Investigations and helps insurance companies identify fraudulent
activities. Representing some of the largest insurance companies in the
world, our team of professional investigators works closely with the claims
departments and legal teams of companies in an effort to protect against
those who try to take advantage of insurance offerings.

Insurance Fraud Investigations — Unsure if fraudulent activities are

occurring at your company? Learn more about PDI's insurance fraud
investigation services.
Insurance Claims Investigations — Need help to determine whether an
individual is actually injured or just trying to abuse the system? PDI's team
of investigators can help with your claims investigations.

Insurance Fraud Investigations by PDI

Insurance fraud is defined as an act committed by anyone who, knowingly

and with intent, defrauds another person for gain. Fraudulent act includes
claims fraud, application fraud, as well as individuals who conspire or assist
with the fraud. The legislation has separate provisions to deal with insurer
fraud. A conviction under these provisions must meet the criminal burden of
proof beyond a reasonable doubt.

At PDI, insurance fraud investigation is one of our key competencies. We

work closely with many of the major insurance companies to assist in
identifying those committing fraudulent insurance acts. Our team of
specially trained investigators works with the legal staffs and executive
committees to process insurance fraud claims and will testify during trials
about their discoveries during their insurance fraud investigations.

Insurance Claim Investigations

Our team of highly skilled investigators works closely with our clients
conducting insurance claims investigations in an effort to prevent fraudulent
activity. Unfortunately, there are people in the world that look to take
advantage of certain situations for their gain. At PDI, we use many
investigation tactics to help insurance companies reduce their exposure to
deceitful acts of the claimants.

At PDI, working with insurance companies is one of our key competencies.

We work closely with many of the major insurance companies to assist in
identifying those committing fraudulent insurance acts through false claims.
Our team of specially trained investigators works with the legal staffs and
executive committees to process insurance fraud claims and will testify
during trials about their discoveries during their insurance fraud
investigations.
Corporate Security

Are threats to your executive staff or corporate assets causing unrest among
management? Implementing a corporate security initiative can assist in the
prevention of physical harm to your people or property. At PDI, we work
closely with your existing corporate security team, or aid in the creation and
training of a team, to ensure that your company has a solid defense against
any coercion. Our team of highly trained agents come from federal law
enforcement training and will gladly review, analyze and recommend
security procedures to fit your particular needs.

At PDI, working with major corporations to establish executive security is

one of our key competencies. We work closely with our clients to eliminate
security breaches and to recommend security programs. Our team of
specially trained agents also works with the legal staffs and executive
committees to process any threatening activity and will testify during trials
about their discoveries during their investigations.

Executive Security

During times of slowing economies, corporate downsizing or employee

shake up, companies need to implement an executive security policy aimed
at protecting management and executive staff members from threats and
harm. Whether the need is for executive bodyguards or property
surveillance, PDI can consult and implement proven security policies and
tactics to ensure the proper defense for your staff. Our agents range from
former federal law enforcement personnel to selected military and security
agencies that can help implement the correct plan of action against your
company's security threat.

At PDI, working with the executive teams to establish security is one of our
key competencies. We work closely with our clients to eliminate security
breaches and to recommend security programs. Our teams of specially
trained agents also work with the legal staffs and executive committees to
process any threatening activity and will testify during trials about their
discoveries during their investigations.

Strike Security

Are labor unions threatening a walkout during contract negotiations? When

strike situations arise within companies, the executive team needs to
evaluate and consider several strike security measures to ensure safety for
the non-striking employees, management teams, and corporate assets. Within
48 hours of notice, PDI can assemble a team and begin establishing your
security options. Our team consists of former law enforcement personnel, as
well as military and security agents, to provide executive security, campus
surveillance, and non-striking employee protection.

Handling strike security for major national and international corporations,

our team of trained personnel assists companies in potentially violent
situations. We handle the complete management of strike protection, from
the hiring of replacement workers to on-site executive and plant security.
Our organization allows your business to continue to operate, so non-striking
personnel can safely cross picket lines.

Civil Investigations
When trying civil cases in the courts, attorneys need a substantial amount of data that is
derived from extensive civil investigations. Whether requiring interviews, research, on
site surveillance, or computer forensics, the need for knowledgeable, professional
investigators is necessary. As one of PDI's core competences, civil investigation assists
the legal teams by exposing the facts and evidence necessary to build their cases.

Personal Injury Investigations — Finding out the facts involved with personal injury
cases greatly assists legal teams when going to trial.

Workers Compensation Investigations — Whether working for the individual or the

corporation, PDI ensures that the truth is unveiled to prevent fraudulent claim activity.

Background Checks — Understanding the people you are dealing with, as well as past
activities and criminal records, can determine a lot about their character and credibility.

Domestic Surveillence — PDI can establish security using the latest technology for
debugging, monitoring, as well as providing asset searches, covert surveillance, and
bodyguards.
Asset Searches — Uncovering money trails and tracing transactions for revealing all
assets of an individu

Personal Injury Investigations and Worker's

Compensation Cases
Specializing in Personal Injury Investigations, PDI assists both corporations and individuals to
ensure that no fraudulent activities occur. Whether you have been in an automobile accident,
physically attacked, or even bitten by a dog, our investigation procedures will identify the
wrongdoings that you have experienced. Our team of investigative experts works closely with
you and your legal representation to make certain that all of the facts are uncovered and that your
personal injury investigations proceed as needed.

Worker's Compensation Cases are always a delicate issue. Whether you are the injured, or the
company facing the worker's compensation claims, our investigations team will assist and provide
the necessary investigative tactics to prevent any fraudulent activities. As the injured, you need to
be reassured that your company will follow through with its worker's compensation program. At
PDI, we will testify and work with your legal team to show that your injury was a direct result of
company negligence or faulty machinery, etc. For companies, we will review your worker's
compensation cases and investigate to make certain no fraudulent activity is occurring.

Personal Injury Investigations and Worker's

Compensation Cases
Specializing in Personal Injury Investigations, PDI assists both corporations and individuals to
ensure that no fraudulent activities occur. Whether you have been in an automobile accident,
physically attacked, or even bitten by a dog, our investigation procedures will identify the
wrongdoings that you have experienced. Our team of investigative experts works closely with
you and your legal representation to make certain that all of the facts are uncovered and that your
personal injury investigations proceed as needed.

Worker's Compensation Cases are always a delicate issue. Whether you are the injured, or the
company facing the worker's compensation claims, our investigations team will assist and provide
the necessary investigative tactics to prevent any fraudulent activities. As the injured, you need to
be reassured that your company will follow through with its worker's compensation program. At
PDI, we will testify and work with your legal team to show that your injury was a direct result of
company negligence or faulty machinery, etc. For companies, we will review your worker's
compensation cases and investigate to make certain no fraudulent activity is occurring.
International Investigation
no matter where you are located on the globe, PDI can quickly attend to your international
investigative needs. With our skilled team of highly trained professionals and agents on the
ground in Central and South America, the Pacific Rim, China, and Central Europe - we will
successfully complete your assignment with access to a wealth of international resources. Our
services include, but are not limited to:

Homicides and Murder Investigations

Homicides consist of murder and non-negligent manslaughter, or simply stated the willful killing
of one human being by another. Law Enforcement officials utilize many sources to assist in their
investigations, both internally and externally. Those same outsourced professionals are available
to the victims that are seeking justice. PDI Investigations offers detailed murder investigation
services to ensure justice can be served.

With any murder investigation time is everything. PDI’s experienced staff will act quickly to
ensure the most thorough investigation possible. Our professional staff includes highly trained
personnel with years of field experience, and will give the investigation the respect and attention
to detail that it deserves. Homicides are sensitive matters for those involved. PDI will quickly
assemble the appropriate team for your murder investigation, nationally and internationally.

At PDI, murder investigation is one of our areas of expertise. Call us today and our team will
work with you to devise the best plan to complete your investigative needs. Our personnel are
selected from various Law Enforcement, Military, and Security Agencies in an effort to provide
the best services for our clients. Because our client profiles are extremely diverse, ranging from
large international companies to relatively small local enterprises to individual personal needs,
our agents are carefully chosen to handle the complex issues that confront our clients.

Kidnapping Investigation & Ransom Situations

By definition, kidnapping refers to the act of unlawfully seizing and detaining an individual (or
group of individuals), usually for ransom. We, at PDI, take this heinous act very seriously. With
our ability to be anywhere worldwide within 48-60 hours, our highly trained team can assist
independently (or in conjunction with law enforcement officials) both nationally or
internationally. Kidnappings are high-tension situation, demanding strong discipline and attention
to detail, as well as the ability to comfort those involved during this extremely emotional period.
PDI’s experience and expertise can ease the stress and strive to achieve the desired results, safely
and efficiently.

At PDI, Kidnapping Investigations demands professional attention, especially when dealing with
ransom situations. Our personnel are hand picked, highly trained professional that ensure
efficiency and most of all, a successful outcome, in most cases. Our staff consists of various Law
Enforcement, Military, and Security Agents who have years of experience in various fields of
investigation. We know each situation is different, and we will commit the necessary time and
resources to give you and your family, the personal attention deserve.
Corporate Security

Are threats to your executive staff or corporate assets causing unrest among management?
Implementing a corporate security initiative can assist in the prevention of physical harm to your
people or property. At PDI, we work closely with your existing corporate security team, or aid in
the creation and training of a team, to ensure that your company has a solid defense against any
coercion. Our team of highly trained agents come from federal law enforcement training and will
gladly review, analyze and recommend security procedures to fit your particular needs.

At PDI, working with major corporations to establish executive security is one of our key
competencies. We work closely with our clients to eliminate security breaches and to recommend
security programs. Our team of specially trained agents also works with the legal staffs and
executive committees to process any threatening activity and will testify during trials about their
discoveries during their investigations.

Personal Bodyguards For Potential Personal Threats

Afraid to leave your house due to personal threats of harm? PDI not only implements the highest
level of security and surveillance for your property, but also provides personal bodyguards to
ensure your safety when perform your daily routines. Living your life in fear due to personal
threats can hinder your daily routines and create severe anxiety. Hiring the services of a
professionally trained personal bodyguard can provide a feeling of comfort and security and help
protect you against personal threats to both your physical being and property.

Using former federal agents and former military security personnel, PDI can provide state of the
art surveillance to ensure your safety. We work closely with our clients to analyze their threat
level and recommend the best security procedures. Our team of specially trained agents also
works with your legal council and will testify during trials about their discoveries during their
investigations.
Surveillance
Concerned that you are being stalked or followed? Or do you think that someone has bugged your
home? PDI can help you with your all of your domestic surveillance needs. Our skilled team of
former federal, state, and military security agents can assist your needs and be on site within 48
hours for maximum security. Whether you have received personal threats, feel that your spouse
has been unfaithful, or need the appropriate monitoring and security for your property, PDI can
fulfill your needs with our professional domestic surveillance and investigations.

At PDI, working with domestic cases to establish security is one of our key competencies. We
work closely with our clients to analyze their situation and to recommend the best security
programs. Our team of specially trained agents also works with your legal council to process any
questionable activity and will testify during trials about their discoveries during their
investigations.