Recent Notable Matters
Nevada CPA Charged in Multi-Million-Dollar Tax Evasion Scheme (Federal Matter)
In this highly complex tax matter with IRS losses exceeding a claimed $50 Million, our client, a CPA licensed in Nevada and California, was indicted for his preparation of hundreds of tax returns all with little to no tax owed. The six-week hard fought jury trial in Denver District Court by Nina Marino included more than 6000 exhibits and dozens of witnesses. This matter awaits sentencing.
Businessman Charged with Wire Fraud and Money Laundering in Complex Crypto Exchange (Federal Matter)
Our client, a businessman in Honolulu and Texas, is charged in a complicated alleged crypto scheme with losses in the tens of millions based on monies invested in a crypto exchange. This matter is under investigation, and a trial date has not yet been set.
High profile Company Charged in Securities and Tax Fraud Conspiracy (Federal Matter)
This indictment, filed in the Central District of California, charges our client, Ignite International Brands, a Canadian company, with conspiracy and substantive counts of wire fraud related to conduct and transactions effecting shareholders. This cross-border matter involves millions of documents, complex corporate books and records, and intricate financial transactions.
Dismissal of Title IX action and Denial of Domestic Violence Restraining Order (State Matter)
A fourth-year dental student was accused of conduct by a fellow student resulting in his being removed from campus pending the resolution of the accusation and was subject to a temporary restraining order in the Superior Court for the same alleged conduct. At the two-day restraining order hearing Marino skillfully utilized text messages to defend against the Restraining Order Petition resulting in a complete denial of the accusation. The Title IX matter was withdrawn shortly thereafter by the university. The student returned to his studies and graduated on time.
High-Profile Public Corruption Case in Hawaii Results in Full Acquittal After Trial (Federal Matters)
In a stunning defeat for the United States Attorney’s Office, after a ten-week jury trial where the government called 41 witnesses to the stand, it took less than twelve hours for jurors to return not guilty verdicts on all counts in favor of Dennis Mitsunaga, the former CEO of the prominent structural engineering and architecture firm Mitsunaga & Associates Inc.(“MAI”), and all other co-defendants. The San Diego Special Prosecutors based in Honolulu sought to portray Mitsunaga’s campaign donations to the Honolulu prosecutor’s office as evidence of a pay-to-play bribery scheme to prosecute a former MAI employee. Mitsunaga’s legal team, led by Nina Marino, argued to the contrary, persuasively demonstrating day by day the lack of evidence to substantiate the charges. Read about the full case, “Against All Odds.”
High Profile “Bitcoin Jesus” Receives Deferred Prosecution (Federal Matter)
In this high-profile matter, Nina Marino was part of a team that secured a rare, deferred prosecution agreement for Roger Ver, AKA Bitcoin Jesus, who faced complex tax evasion charges involving novel issues of Bitcoin valuation and expatriation. The case’s swift dismissal following the agreement marks a significant victory in an exceptionally intricate federal prosecution.
Probation Granted for Doctor Charged with Misappropriation of Public Funds, Money Laundering, Conflict of Interest (State Matter)
Our client, a physician, was charged with 46 counts of misappropriation of public funds, embezzlement, and conflict of interest tied to his management of two central California hospitals. Nina Marino conducted months of intensive negotiations that resulted in a probationary sentence, and secured early termination of probation, withdrawal of the no contest plea, the entry of a not guilty plea, and dismissal of all charges.
Case Brought Under Laws of Universal Jurisdiction (Federal Matter)
In a landmark human rights prosecution, Nina Marino served as defense counsel in a rare U.S. Department of Justice prosecution invoking universal jurisdiction statutes—an area handled by only a select group of attorneys worldwide—to charge a former prison director with conspiracy and torture tied to events in a foreign country occurring 20 years ago. Her leadership throughout this high stakes, globally significant two week jury trial underscores her exceptional command of one of the most specialized and consequential areas of international criminal law.
Dismissal of Workers Compensation Fraud Case
Secured the complete dismissal of workers comp fraud case filed against an attorney charged in an illegal referral and kickbacks scheme. Over the course of more than six years, Marino challenged by demurrer each charging instrument and succeeded, leaving the District Attorney with little choice other than to recharge using a different mechanism. After the final dismissal of the case, the Court ordered the dismissal with prejudice, foreclosing the District Attorney the ability to recharge. The District Attorney did not appeal the decision.
Probation Granted for 6 Year Tax Evasion
Probation granted for husband and wife who failed to file and pay taxes for more than 6 years despite living a lavish lifestyle and receiving countless notices. Despite the losses more than $2.5M, 6 criminal felony charges and an aggravated white collar crime sentencing enhancement which mandates a state prison term, Marino negotiated probationary sentences for both clients, with the wife pleading only to a misdemeanor.
Probation Granted in 39 Count Felony Complaint
Probation granted to tech startup consultant who was charged in a 39 Count felony criminal complaint with defrauding four start up executives by receiving payment for consulting and not providing services. The client was also charged with multiple counts of false personation and an aggravated white collar crime enhancement which mandates a state prison sentence. Marino filed a demurrer to the criminal complaint which resulted in the dismissal of the allegations made by one of the four victims. Marino then focused on the work product performed by her client. Marino was able to establish that two of the remaining three purported victims received work product for their payment to the client opening the door for Marino to negotiate a resolution where the client would pay restitution only to the remaining purported victim, his felony plea to a single count was reduced to a misdemeanor and dismissed in a single day leaving him with no criminal record.
Probation Granted for Federal Charge
Probation granted for family of restauranteurs charged federally with failure to pay taxes. All told there were six members accused. After five years of investigation and negotiation, only three of the seven members were charged and pursuant to creative plea negotiation all received probation.
Federal Case Dismissed against Luxury Bag Dealer
Federal Case dismissed against luxury bag dealer charged with customs violations. Our client was an importer/exporter of luxury designer handbags. She was accused of the illegal importation of 100s of luxury bags worth more than half a million dollars as part of an international scheme in which false customs declarations were submitted in the importation of hundreds of Hermes bags from Europe and Asia, cheating the government out of significant duties. But the case began collapsing once we conducted our own investigation and litigated the actual falsity of the declarations which ultimately challenged the materiality requirement for the false statement regarding the bags’ actual values to Customs, a highly technical issue. Marino argued that the bags still would have entered the United States even if there were no false statements and thus the crimes, as charged, did not actually occur. On Jan. 26, U.S. District Judge Jeffrey S. White of the Northern District of California approved the government’s request to fully dismiss its criminal charges, bringing an end to nearly six years of litigation and negotiation.
Case Dismissed for Workers Compensation Fraud
Case dismissed against businessman charged with workers compensation fraud for failure to pay workers compensation premiums for his employees. The charges alleged losses exceeding half a million dollars. Marino researched and investigated the issue and presented compelling evidence to the District Attorney. After consideration of that evidence, the LA District Attorney dismissed the case.
Probation Granted in 27 Count Insurance Fraud
Probation granted in an insurance fraud case charging 27-counts despite prosecutor’s view that the client was one of the main masterminds in an 18-defendant felony insurance fraud scheme. After effectively presenting the deficiencies in the case to the District Attorney’s Office, the prosecution changed their opinion of the client’s role in the overall scheme. A deal was reached wherein the client would pay full restitution and receive probation. Later, due to COVID and the impact the pandemic had on the client’s business, the deal was renegotiated so the client could pay only part restitution and still receive probation. The initial offer by the District Attorney’s Office was 8 years.
Probation Granted in $150 Million Insurance Fraud
Probation granted for tax preparer indicted for multiple counts of money laundering, capping, and tax fraud in a $150M insurance fraud scheme. Over the course of several years, a series of hearings on motions to dismiss were filed and heard that strategically dismantled the case. Ultimately, all the money laundering counts (10 total), all the capping counts (2 total), and all the tax fraud counts (4 total) were dismissed by the court. Faced with the likelihood of having the final single conspiracy count dismissed, the District Attorney’s Office dismissed the case in its entirety only to refile a severely-scaled-down criminal complaint charging only the money laundering and conspiracy counts. After exposing the weaknesses in the prosecution, the case was resolved for a $5,000 restitution payment and two years’ probation.
