Samuel Mouli Cohen Superseding Indictment - August 2011

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Case3:10-cr-00547-CRB Document163 Filed08/02/11 Page1 of 16

PER 18 U.S.C. 3170
DEFENDANT INFORMATION RELATIVE TO A CRIMINAL ACTION - IN U.S. DISTRICT COURT
....
BY: 0 INFORMATION [l] INDICTMENT CASE NO. CR 10-0547 , It. it:"
Matter Sealed: o Juvenile o Other than Juvenile
4t16' "lJ
USA vs. .... <
o Pre-Indictment Plea III Superseding o Defendant Added
Defendant:
Samuel
lZI'ndictment III Charges/Counts Added
" /)/0 ' Of'S . t. ito
D Information

()/ C t I/,'e
Name of District Court, and/or Judge/Magistrate Location (City) Address:

f1o;;1( r
"')(i._
UNITED STATES DISTRICT COURT
Northern
DISTRICT OF Califomia Divisional Office
Melinda Haag (USA NDCA)
Name and Office of Person
Furnishing Information on Du,s.Atty o Other U.S. Agency
D
Interpreter Required Dialect: THIS FORM
Phone No.
(415) 436-7200
Name ofAsst.
U.S. Attorney Jeffrey Finigan
Birth IZl
Male
o Alien (if assigned)
4/8/1958
Date
0 Female (if applicable)
PROCEEDING
Name of Complainant Agency, or Person (& Title, if any)
IRS& FBI Social Security Number
0
person is awaiting trial in another Federal or State Court
(give name of court)
DEFENDANT
o Warrant D Summons
Issue:
0
this person/proceeding transferred from another district
per (circle one) FRCrP 20, 21 or 40. Show District
Location Status:
Arrest Date
or Date Transferred to Federal Custody
0
this is a reprosecution of charges
[l]
Currently in Federal Custody
previously dismissed which were
dismissed on motion of:
D
Currently in State Custody
Du.s. Atty D Defense
SHOW
o Writ Required
0
this prosecution relates to a
DOCKET NO.
0 Currently on bond
pending case involving this same
0
Fugitive defendant. (Notice of Related
Case must still be flied with the
0
Clerk.)
MAG. JUDGE
prior proceedings or appearance(s) Defense Counsel (if any):
before U.S. Magistrate Judge
CASE NO.
regarding this defendant were
o FPD D CJA o RET'D
recorded under
Place of I San Francisco
0
Appointed on Target Letter
countySan Francisco
offense
o This report amends AO 257 previously submitted
OFFENSE CHARGED - U.S.C. CITATION - STATUTORY MAXIMUM PENALTIES - ADDITIONAL INFORMATION OR COMMENTS
Total # of Counts 32
Set
Title & Section/Offense Level
Description of Offense Charged Count(s)
fPettv = 1 I = 3 I Felonv = 41
1 18 USC Section 1343 Wire Fraud 1 - 19
2 18 USC Section 1957 Money Laundering 20-32
3 26 USC 7201 Tax Evasion 33- 35
(1-19: 20y BOP; $250k fine) (20-32: 10y BOP derived property) (33-35: 5y BOP; $1 OOk fine) (All counts
$250k fine or twice amount of criminally 3y supervised release; $100 assessment)
Case3:10-cr-00547-CRB Document163 Filed08/02/11 P9ge2 of 16
SAMUEL COHEN,
a/k/a Mouli Cohen
DEFENDANT(S).
SUPERSEDING INDICTMENT
VIOLATION:
VIOLATIONS: Title 18 United States Code, Section 1343 - Wire
Fraud; Title 18 United States Code, Section 1957 - Engaging in
Monetary Transactions in Criminally Derived Property; Forfeiture
Allegations - Title 18 United States Code, Section 981 (a)(1)(C) and
Title 28 United States Code, Section 2461 (c) and Title 18 United
States Code, Section 982(a)(1); Title 26 United States Code, Section
7201 - Attempt To Evade Or Defeat Income Tax
Foreman
Filed in open court this
Clerk
NATHANl\tL COUSJNS
1
2
3
4
5
6
7
8
9
10
11
MELINDA HAAG (CABN 132612)
United States Attorney
.,"
UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF CALIFORNIA
SAN FRANCISCO DIVISION
12 UNITED STATES OF AMERICA, ) No.: CR 10-0547 CRB
)
13 Plaintiff,
14
v.
15
16 SAMUEL COHEN,
a/k/a Mouli Cohen,
Defendant.
)
) VIOLATIONS: Title 18 United States Code,
) Section 1343 - Wire Fraud; Title 18 United
) States Code, Section 1957 - Engaging in
) Monetary Transactions in Criminally Derived
) Property; Forfeiture Allegations - Title 18
) United States Code, Section 981 (a)(l )(C) and
) Title 28 United States Code, Section 2461 (c)
) and Title 18 United States Code, Section
) 982(a)(l); Title 26 United States Code, Section
) 7201- Attempt To Evade Or Defeat Income
17
18
19
20
____________________________ ~ ) Tax
21 The Grand Jury charges:
22 BACKGROUND
23 At all times relevant to this Indictment:
24 1. Defendant SAMUEL COHEN ("COHEN") was an individual residing in
25 Belvedere, California.
26 2. Hari Dillon ("Dillon") was an individual who was the President of the Vanguard
27 Public Foundation ("Vanguard"), a privately-funded nonprofit organization based in San
28 Francisco, California, with a stated mission of advancing the causes of civil rights and social
1 justice by providing grants to various individuals and entities.
2 3. Ecast, Inc. ("Ecast"), was a company based in San Francisco, California, and in
3 the business of providing digital music, games, entertainment, and infonnation to bars and
4 nightclubs. COHEN was one of the founders of Ecast and held Ecast shares of stock ("shares")
5 in his name and in a trust he controlled.
6 THE SCHEME TO DEFRAUD
7 4. Beginning at a time unknown to the grandjury, but no later than in or about
8 September 2002, and continuing through about December 2008, in the Northern District of
9 California and elsewhere, the defendant,
10
11
SAMUEL COHEN,
a/k/a Mouli Cohen,
12 did knowingly and intentiohally devise a material scheme and artifice to defraud investors and
13 lenders, and to obtain money and property from investors and lenders by means of materially
14 false and fraudulent pretenses, representations, promises, and omissions, knowing that the
15 pretenses, representations, promises, and omissions were false and fraudulent when made.
16 MANNER AND MEANS OF THE SCHEME TO DEFRAUD
17 5. As part of the scheme to defraud, in late 2002 COHEN advised Dillon and other
18 investors and lenders associated with Vanguard that Microsoft was going to acquire Ecast and
19 that upon completion of the acquisition COHEN' s Ecast shares would be exchanged on a I-for-l
20 basis for Microsoft shares of stock, which were'valued at several times the value of Ecast shares.
21 COHEN further represented that Microsoft's acquisition of Ecast would be finalized within
22 months oflate 2002. COHEN offered to sell his Ecast shares to Dillon and other investors
23 associated with Vanguard at prices ranging from $2 to $3.50 per share. COHEN further
24 represented to Dillon that Vanguard could significantly benefit and advance its cause if Dillon
25 and other investors associated with Vanguard shared their eventual profits from their investment
26 in COHEN's Ecast shares once they were exchanged for Microsoft shares.
27 6. It was further part of the scheme to defraud that Dillon and other investors, in
28 reliance upon COHEN's representations about Microsoft's purported acquisition of Ecast, would
SUPERSEDING INDICTMENT 2
1 purchase Ecast shares from COHEN and that Dillon would solicit additional investors to
2 purchase Ecast shares from COHEN by repeating COHEN's representations about Microsoft's
3 acquisition of Ecast to those additional investors. As a result of COHEN's representations to
4 Dillon and other investors, both directly and through Dillon, numerous individuals purchased
5 Ecast shares from COHEN, both directly and through Dillon.
6 7. It was further part of the scheme to defraud that once COHEN obtained the
7 payments for his Ecast shares, and in order to respond to investor inquiries about why
8 Microsoft's acquisition of Ecast was not finalized, COHEN would advise Dillon and other
9 investors and lenders, both directly and through Dillon, that Microsoft's acquisition of Ecast
10 required approval of governmental regulatory entities in the United States and the European
11 Union ("EU"). COHEN further advised Dillon and other investors and lenders, both directly and
12 through Dillon, that they needed to pay COHEN millions of dollars in order for COHEN to cover
13 costs associated with the governmental approval, both U.S. and EU, of Microsoft's acquisition of
14 Ecast and that if COHEN did not receive the money to cover the costs that the investors who
15 purchased Ecast shares from COHEN would lose their investments.
16 8. It was further part of the scheme to defraud that COHEN caused Dillon and other
17 investors and lenders, in reliance upon COHEN's representations about costs associated with the
18 governmental approvals of Microsoft's acquisition ofEcast, to pay COHEN in order for COHEN
19 to pay the costs.
20 9. As part of the scheme to defraud, COHEN's representations regarding the alleged
21 Microsoft acquisition of Ecast as set forth herein were false. Specifically, in order to obtain
22 money from investors and lenders, COHEN engaged in certain conduct and made, in sum and
23 substance, certain materially false and fraudulent pretenses, representations, promises, and
24 omissions, including, but not limited to, the following:
25
26
27
28
a.
b.
That Microsoft was going to acquire Ecast.
That upon completion of Microsoft's acquisition of Ecast, COHEN's
Ecast shares would be exchanged on a I-for-l basis for Microsoft shares
of stock.
1
2
3
4
5
6
7
8
9
10
11
12
13
10.
c.
d.
e.
f.
That a United States governmental regulatory agency required the payment
of costs associated with its review and approval of Microsoft's acquisition
of Ecast.
That the EU required the payment of costs associated with its review and
approval of Microsoft's acquisition of Ecast.
That various law firms required the payment of fees and costs associated
with their work on behalf of the victims related to Microsoft's acquisition
of Ecast.
That investors who purchased Ecast shares from COHEN would lose their
investments if they did not pay COHEN to cover the costs imposed by the
U.S. and EU regulatory entities related to their review and approval of
Microsoft's acquisition of Ecast.
It was further part of the scheme to defraud that COHEN would convert for his
14 own use the money he unlawfully obtained as described in paragraphs 6 and 8. As a result of
15 COHEN's scheme to defraud, the investors and lenders COHEN defrauded as set forth herein
16 have incurred losses totaling more than $30,000,000.
17 COUNTS ONE THROUGH NINETEEN: (18 U.S.c. 1343 - Wire Fraud)
18
19
11.
12.
Paragraphs 1 through 10 are realleged as if fully set forth herein.
On or about the dates set forth below, in the Northern District of California and
20 elsewhere, for the purpose of executing the material scheme to defraud and to obtain money by
21 materially false and fraudulent pretenses, representations, promises, and omissions, the
22 defendant,
23
24
SAMUEL COHEN,
alk/a Mouli Cohen,
25 did knowingly transmit and cause to be transmitted the following wire communications in
26 interstate and foreign commerce:
27
28
1
2
SEVEN 12/2/2005 $300,000 M.M.U.S. Wells Fargo
3
Bank account Bank account
.. _ .. 021 in
4
820, in California
California (Via New
S
Jersey)
6
7 EIGHT 12/5/2005 $27,000 G.W. First Wells Fargo
Independent Bank account
8 account
.. _ .... 546 in
........ 288
San Francisco,
9 in Reno, NV CA(viaNew
Jersey)
10
11
NINE 12/5/2005 $140,000 J.W. First Wells Fargo
12
Federal Savings Bank account
account .. _ .. 546 in
13
.. .. 848 in San Francisco,
Port Angeles, CA (via New
14
WA Jersey)
lS
16
TEN 1119/2006 $199,974 W.P. AlB Bank Wells Fargo
account Bank account
17
Sp .... ..
"-""546 in
800 in Dublin, San Francisco,
18
Ireland CA (via New
Jersey)
19
20
ELEVEN 1126/2006 $150,000 S.M. and B.B. Wells Fargo
21
Charles Bank account
Schwab
.. _ .... 546 in
22
account San Francisco,
.. .. 457 in CA(viaNew
23
San Francisco, Jersey)
CA
24
25
TWELVE 4/6/2006 $225,000 A.B. Bank of Wells Fargo
America Bank account
26
account "-""546 in
.. .... 590 in San Francisco,
27
San Francisco, CA(viaNew
CA Jersey)
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1
2
3
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NINETEEN 4/18/2007 $15,000 S.G. Citibank
California, FSB
account
.... .... 742
Wells Fargo
Bank account
.. _ .... 546 in
San Francisco,
CA (via New
Jersey)
All in violation of Title 18, United States Code, Section 1343.
COUNTS TWENTY THROUGH THIRTY-TWO: (18 U.S.C. 1957- Engaging in Monetary
Transactions in Criminally Derived
Property)
13.
14.
Paragraphs 1 through 10 and 12 are realleged as if fully set forth herein.
On or about the dates set forth below, in the Northern District of California and
13 elsewhere, the defendant,
14
15
SAMUEL COHEN,
alk/a Mouli Cohen,
16 did knowingly engage in monetary transactions, in and affecting interstate commerce, in
17 criminally derived property that was of a value greater than $10,000, and that was derived from
18 specified unlawful activity, namely, wire fraud, as follows:
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26
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TWENTY 9/15/2005
TWENTY-ONE 9/27/2005
$600,000 transfer from Wells Fargo Bank account
.. _ .. 021 to Wells Fargo Bank account ... -
.... 646 and derived from specified unlawful
activity, namely, wire fraud, as set forth in count 1
.. _ .. 021 to Wells Fargo Bank account ... -
.. "646 and derived from specified unlawful
activity, namely, wire fraud, as set forth in counts 2
and 3
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1
2
3
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5
6
7
8
9
10
11
12
13
14
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TWENTY -NINE
THIRTY
THIRTY-ONE
THIRTY-TWO
5/30/2006
7/27/2006
8/23/2006
1/9/2007
***-****021 to Wells Fargo Bank account ***-
****646 and derived from specified unlawful
and 17
All in violation of Title 18, United States Code, Section 1957.
18 COUNT THIRTY-THREE: (26 U.S.C. 7201 - Tax Evasion)
19
15. On or about September 18, 2006, in the Northern District of California and
21
22
SAMUEL COHEN,
a/k/a Mouli Cohen,
23 a resident of Belvedere, California, did willfully attempt to evade and defeat a large part of the
24 income tax due and owing by him to the United States of America for the calendar year 2005, by
25 preparing and causing to be prepared, and by signing and causing to be signed, a false and
26 fraudulent U.S. Individual Income Tax Return, Form 1040, which was filed with the Internal
27 Revenue Service. In that false income tax return, he stated that he had no taxable income for the
28 calendar year, and that there was no tax due and owing thereon. In fact, as he then and there
1 knew, his taxable income for the calendar year was in excess of the amount stated on the return,
2 and, upon the additional taxable income, an additional tax was due and owing to the United
3 States of America, in violation of Title 26, United States Code, Section 7201.
4 COUNT THIRTY-FOUR: (26 U.S.c. 7201 - Tax Evasion)
S 16. On or about April 15, 2007, in the Northern District of California and elsewhere,
6 the defendant,
7
SAMUEL COHEN,
8 alk/a Mouli Cohen,
11 preparing and causing to be prepared, and by signing and causing to be signed, a false and
lS knew, his taxable income for the calendar year was in excess of the amount stated on the return,
17 States of America, in violation of Title 26, United States Code, Section 7201.
18 COUNT THIRTY-FIVE: (26 U.S.C. 7201 - Tax Evasion)
19 17. On or about September 4, 2008, in the Northern District of California and
21
SAMUEL COHEN,
22 alk/a Mouli Cohen,
2 S preparing and causing to be prepared, and by signing and causing to be signed, a false and
1 knew, his taxable income for the calendar year was in excess of the amount stated on the return,
3 States of America, in violation of Title 26, United States Code, Section 720 I.
4
FORFEITURE ALLEGATION: (18 U.S.C. 98 I (a)(1)(C) and 28 U.S.C. 2461(c) -
Forfeiture of SUA (wire fraud) proceeds) 5
6 18. The allegations of Counts ONE through NINETEEN of this indictment are
7 realleged and by this reference fully incorporated herein for the purpose of alleging forfeiture
8 pursuant to the provisions of 18 U.S.c. 98I(a)(1)(C) and 28 U.S.c. 246 I (c).
9 19. Upon a conviction of any of the offenses alleged in Counts ONE through
10 NINETEEN, the defendant,
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12
SAMUEL COHEN,
a/k/a Mouli Cohen,
13 shall forfeit to the United States all property, constituting and derived from proceeds traceable to
14 said offenses, including but not limited to the following property:
15 (a) a money judgment equal to the amount of the proceeds obtained from the
16 offense;
17 (b) 2005 Jaguar Super V8, VIN # SAJW A82B55TG46178; and
18 If any of said property, as a result of any act or omission of the defendant-
19
20
21
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23
(a)
(b)
(c)
(d)
(e)
cannot be located upon the exercise of due diligence;
has been transferred or sold to or deposited with, a third person;
has been placed beyond the jurisdiction of the Court;
has been substantially diminished in value; or
has been commingled with other property which cannot be subdivided
24 without difficulty, any and all interest defendant has in other property shall be vested in the
25 United States and forfeited to the United States pursuant to Title 21, United States Code, Section
26 853(p), as incorporated by Title 28, United States Code, Section 2461 (c) and Rule 32.2 of the
27 Federal Rules of Criminal Procedure.
28 /II
1 FORFEITURE ALLEGATION: (18 U.S.C. 982(a)(I) - Forfeiture (money or property
involved in money laundering))
2
3
4
5
6
7
20. The allegations of Counts TWENTY through THIRTY TWO of this indictment
are realleged and by this reference fully incorporated herein for the purpose of alleging forfeiture
pursuant to the provisions of 18 U.S.C. 982(a)(I).
21. Upon a conviction of any of the offenses alleged in Counts TWENTY through
THIRTY TWO, the defendant,
SAMUEL COHEN,
8 a/k/a Mouli Cohen,
9 shall forfeit to the United States all property, constituting and derived from money or property
10 involved in money laundering, including but not limited to the following property:
11 (a) a money jUdgment equal to the amount of the money or property involved
12 in the offense; and
13 If any of said property, as a result of any act or omission of the defendant-
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(a)
(b)
(c)
(d)
(e)
cannot be located upon the exercise of due diligence;
has been transferred or sold to or deposited with, a third person;
has been placed beyond the jurisdiction of the Court;
has been substantially diminished in value; or
has been commingled with other property which cannot be subdivided
19 without difficulty, any and all interest defendant has in other property shall be vested in the
20 United States and forfeited to the United States pursuant to Title 21, United States Code, Section
21 III
22 III
23 III
24
25
26
27
28
1 853(P), as incorporated by Title 28, United States Code, Section 2461(c) and Rule 32.2 ofthe
2 Federal Rules of Criminal Procedure.
3
4 Dated: August --.62011
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MELINDA HAAG
United States Attorney
A True Bill
13 (Approved as to fonn: ~ ~ )
14 F F IGAN
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Case3:10-cr-00547-CRB Document163 Filed08/02/11 Page1 of 16

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