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9-41.000
BANKRUPTCY FRAUD

9-41.001 Resource Materials
9-41.010 Report of Violations of Bankruptcy Fraud

9-41.001 Resource Materials

See the Criminal Resource Manual for a discussion of bankruptcy fraud law, and sample indictments:

Bankruptcy Fraud Criminal Resource Manual at 838
Report of Violations Criminal Resource Manual at 839
Overview of 18 U.S.C. § 152 Violations Criminal Resource Manual at 840
Concealment of Property -- 18 U.S.C. § 152(1) Criminal Resource Manual at 841
Sample Indictment -- Concealing Assets, 18 U.S.C. § 152(1) -- Chapter 7 Criminal Resource Manual at 842
Sample Indictment -- Concealing Assets, 18 U.S.C. § 152(1) -- Chapter 11 Criminal Resource Manual at 843
Sample Indictment -- Money Laundering, 18 U.S.C. § 1956(a)(1)(B)(i) Criminal Resource Manual at 844
False Oath or Account -- 18 U.S.C. § 152(2) Criminal Resource Manual at 845
Sample Indictment -- False Statement Under Oath, 18 U.S.C. § 152(2) Criminal Resource Manual at 846
Sample Indictment -- False Social Security Number, 42 U.S.C. § 408(a)(7)(B) Criminal Resource Manual at 847
False Declarations -- 18 U.S.C. § 152(3) Criminal Resource Manual at 848
Sample Indictment -- False Statement Under Penalty of Perjury, 18 U.S.C. § 152(3) -- Omission of Assets on Bankruptcy Petition and Schedules Criminal Resource Manual at 849
Sample Indictment -- Omission of an Answer as a False Statement Under Penalty of Perjury, 18 U.S.C. §152(3) Criminal Resource Manual at 850
False Claims -- 18 U.S.C. § 152(4) Criminal Resource Manual at 851
Sample Indictment -- False Claim, 18 U.S.C. § 152(4) Criminal Resource Manual at 852
Fraudulent Receipt of Property -- 18 U.S.C. § 152(5) Criminal Resource Manual at 853
Sample Indictment -- Knowingly Receiving Property of Debtor, 18 U.S.C. § 152(5) Criminal Resource Manual at 854
Extortion and Bribery -- 18 U.S.C. § 152(6) Criminal Resource Manual at 855
Sample Indictment -- Forbearance, 18 U.S.C. § 152(6) Criminal Resource Manual at 856
Sample Indictment -- Attorney's Fee, Bankruptcy Fraud, 18 U.S.C. § 152(6) Criminal Resource Manual at 857
Fraudulent Transfer or Concealment -- 18 U.S.C. § 152(7) Criminal Resource Manual at 858
Sample Indictment -- Bust Out, 18 U.S.C. § 152(7) Criminal Resource Manual at 859
Sample Indictment -- Fraudulent Transfer in Contemplation of Bankruptcy, 18 U.S.C. § 152(7) Criminal Resource Manual at 860
Sample Indictment -- Fraudulent Transfer of Property, 18 U.S.C. § 152(7) Criminal Resource Manual at 861
Sample Indictment -- Fraudulent Transfer of Property in Contemplation of Bankruptcy, 18 U.S.C. § 152(7) Criminal Resource Manual at 862
Destruction or Alteration of Recorded Information -- 18 U.S.C. § 152(8) Criminal Resource Manual at 863
Sample Indictment -- Destroying or Mutilating Records of Debtor, 18 U.S.C. § 152(8) Criminal Resource Manual at 864
Sample Indictment -- Concealing Records of Debtor, 18 U.S.C. § 152(8) Criminal Resource Manual at 865
Sample Indictment -- Falsifying Records of the Debtor, 18 U.S.C. § 152(8) Criminal Resource Manual at 866
Withholding of Recorded Information -- 18 U.S.C. § 152(9) Criminal Resource Manual at 867
Sample Indictment -- Withholding Records of the Debtor, 18 U.S.C. § 152(9) Criminal Resource Manual at 868
Statute of Limitations -- 18 U.S.C. § 3284 Criminal Resource Manual at 869
Embezzlement against Estate -- 18 U.S.C. § 153 Criminal Resource Manual at 870
Sample Indictment -- Embezzlement by Trustee or Employee, 18 U.S.C. §§ 153 and 645 Criminal Resource Manual at 871
Sample Indictment -- Embezzlement by Trustee or Employee, 18 U.S.C. §§ 153 and 645 Criminal Resource Manual at 872
Adverse Interest and Conduct -- 18 U.S.C. § 154 Criminal Resource Manual at 872
Sample Indictment -- Adverse Interest, 18 U.S.C. § 155 Criminal Resource Manual at 876
Knowing Disregard of Bankruptcy Laws -- 18 U.S.C. § 156 Criminal Resource Manual at 877
Sample Indictment -- Knowing Violation of Bankruptcy Law or Rule, 18 U.S.C. § 156 Criminal Resource Manual at 878
Bankruptcy Fraud -- 18 U.S.C. § 157 Criminal Resource Manual at 879
Sample Indictment -- Bankruptcy Fraud, 18 U.S.C. § 157, False Claim to be in Bankruptcy, 18 U.S.C. § 157 Criminal Resource Manual at 880
Sample Indictment -- Concealing a Scheme or Artifice to Defraud, 18 U.S.C. § 157 Criminal Resource Manual at 881
Sample Indictment -- Equity Skimming, 18 U.S.C. § 157 Criminal Resource Manual at 882

9-41.010 Report of Violations of Bankruptcy Fraud

Section 3057(a) of Title 18, United States Code, requires a judge, receiver or trustee having reasonable grounds for believing that any violation of laws of the United States relating to insolvent debtors, receiverships or reorganization plans has been committed, to report all the facts and circumstances to the appropriate United States Attorney (USA). Upon receipt of this report, the USA determines whether an investigation should be commenced; and upon completion of this investigation, the USA decides whether criminal action is warranted. A report by a judge, receiver or trustee of possible violations is not a condition precedent to the initiation of an investigation.

When a matter referred to the USA pursuant to 18 U.S.C. § 3057(a) by a judge, receiver or trustee is declined, 18 U.S.C. § 3057(b) requires that the USA "report the facts of the case to the Attorney General for his direction." This statutory directive is satisfied by providing the Fraud Section, Criminal Division, with a concise summary of the facts of the case and the reasons for declining it. Concurrence with the decision to decline may be presumed if no disagreement is expressed by the Fraud Section.

The personal opinion of the judge or trustee as to whether a criminal offense has occurred or as to whether criminal proceedings should or should not be commenced is in no way binding on the USA or determinative of the issues involved. Similarly, the decision of an officer of the Bankruptcy Court not to refer a matter to the USA should not be determinative in any prosecutive analysis.

October 1997 USAM Chapter 9-41