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Home Court filings United States v. Alexandra Acosta — S.D. Fla., No. 0:23-cr-60170-RNS TRANSCRIPT of Jury Trial as to Alexandra Acosta held on 06/03/2024 before Senior… — USA…

Court filing

TRANSCRIPT of Jury Trial as to Alexandra Acosta held on 06/03/2024 before Senior… — USA v. Alexandra Acosta (Dkt. 134)

Record facts

CourtU.S. District Court for the Southern District of Florida
Filed2024-11-26

U.S. District Court for the Southern District of Florida · No. 0:23-cr-60170-RNS · Doc. 134 · 2024-11-26 · Docket on CourtListener

Summary

A transcript of jury trial proceedings for June 3, 2024 in United States of America v. Alexandra Acosta, Case No. 0:23-cr-60170-RNS-1, before the Honorable Robert N. Scola in the U.S. District Court for the Southern District of Florida, Miami Division. It is Document 134, entered on the docket November 26, 2024, and covers pages 1 to 305. Trevor Christopher Jones and Adam Love appear for the plaintiff and Brian Yaacov Silber for the defendant. Before the jurors arrive, the government asks the court to clarify its omnibus order on the motions in limine about IRS evidence, saying the evidence concerns an amount of $18,490 said to be owed two weeks before a PPP loan application and supports a conspiracy alleged in the superseding indictment, and that a codefendant has pleaded guilty. The index lists three witnesses and an exhibit table of government exhibits.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

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UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF FLORIDA
MIAMI DIVISION
CASE NO. 0:23-cr-60170-RNS-1
UNITED STATES OF AMERICA,              Miami, Florida
      Plaintiff,                       June 3, 2024
vs.                          
ALEXANDRA ACOSTA, 
      Defendant.                       Pages 1 to 305
______________________________________________________________
JURY TRIAL
BEFORE THE HONORABLE ROBERT N. SCOLA
UNITED STATES DISTRICT JUDGE
APPEARANCES:
FOR THE PLAINTIFF:       TREVOR CHRISTOPHER JONES, ESQ.
                         DOJ-USAO
                         500 East Broward Boulevard
Suite 7th Floor
Ft. Lauderdale, FL  33394
Trevor.jones@usdoj.gov
ADAM LOVE, ESQ.
US Attorney's Office
Miami, FL  33130
Adam.love@usdoj.gov
FOR THE DEFENDANT:       BRIAN YAACOV SILBER, ESQ.
                         Law Offices of Brian Silber, P.A.
916 South Andrews Avenue
Fort Lauderdale, FL  33316
Silberlaw@gmail.com
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 1 of 276

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STENOGRAPHICALLY REPORTED BY:            
                         SHARON VELAZCO, RPR, FPR
                         Official Court Reporter
                         United States District Court
                         400 North Miami Avenue
                         Miami, Florida 33128
Sharon_pellvelazco@flsd.uscourts.gov
                         (305) 523-5356
  I N D E X
WITNESS 
     Direct  Cross   Red.
ALTHEA HARRIS
By Mr. Love
146
202
By Mr. Silber
    168
TODD CREVIER
By Mr. Jones
205
By Mr. Silber
218
SAMMI BEECHAN
By Mr. Love
227
259
By Mr. Silber
248
_     _     _
E X H I B I T S
Govt Exhibit No.  
PAGE
100, 101, 150, 154
158
400
211
401
212
402
217
102
234
151, 152, 153
126
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 2 of 276

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(The following proceedings were had:) 
THE COURT:  Good morning, everyone.  Welcome, and 
please be seated.  
MR. JONES:  Good morning. 
MR. SILBER:  Good morning, your Honor.
THE COURT:  Let's go on the record for our trial this 
morning.
This is United States of America versus Alexandra 
Acosta.
Who is here for the Government?  
MR. JONES:  Good morning, your Honor.  Assistant United 
States Attorney Trevor Jones, on behalf of the Government, with 
me is Adam Love, assistant United States attorney, and Federal 
Reserve Board of Governors Office of the Inspector General, 
Special Agent Tonya Johnson. 
THE COURT:  Good morning.  
And for the defense?  
MR. SILBER:  Good morning, your Honor.  Brian Silber, 
present on behalf of Alexandra Acosta, who is present before 
the Court.  
THE COURT:  All right.  Good morning.  
And, are both sides still ready to go to trial this 
morning?  
MR. JONES:  Yes, your Honor. 
MR. SILBER:  Yes, your Honor. 
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THE COURT:  Okay.  
MR. JONES:  Your Honor, preliminarily, I am not sure if 
you want to address this after jury selection or before.  But, 
I want to make a point of clarification on the omnibus order on 
the motions in limine, just to make sure that we understand you 
and we all understand the IRS evidence that would be presented 
during the case.  I am happy to reserve until after we deal 
with the jury. 
THE COURT:  Go ahead.  I mean, we have until the jurors 
get here.  They are coming up now.  But, now is when we have 
some time, I guess.  Go ahead.  
MR. JONES:  So, the order -- the point I want 
clarification on is the order says the IRS evidence -- grants 
the motion, Government's motion to use the IRS evidence to show 
that she allegedly owed $18,490 two weeks before the PPP loan 
application; however, it may not become a feature of the trial.  
The issue here is that we have a parallel proceedings 
going on, and we have alleged a conspiracy in the superseding 
indictment.  The codefendant has already pled guilty, as you 
know.  And, during this period, Ms. Acosta and Mr. St. Louis 
are corresponding a lot about the -- about the PPP.  And, with 
the IRS together, the evidence is going to show that the way 
that they operated together supports the conspiracy that 
existed; that they worked so closely that Ms. Acosta wasn't 
just -- this isn't just an arm's length transaction where she 
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is like, "Hey, here is my stuff.  Do I get a PPP loan?"  
So, they are together.  So, we didn't want to run afoul 
of the Court's order, but I wanted to make sure the Court 
understands the nature of this evidence, and that it extended 
-- it started not just from December 17th, 2020.  It started 
December 17th, 2020, when she first interviewed with the IRS 
and said she had worked closely with Mr. St. Louis all the way 
until April -- this is still during the conspiracy -- where she 
gets the amount reduced, and she writes a statement to them 
saying she didn't actually have any involvement during the 
process.  
And, again, like you will see emails and text messages 
about, not on our case-in-chief, the text messages, but the 
emails that kind of overlap with documents sent for the audit, 
documents sent for the PPP.  And, it is kind of actually 
intertwined with this whole thing.  
I just want to make sure when we open that we don't run 
afoul of the order, and that the Court understands we are going 
to present an IRS witness who will not walk through whether she 
overstated $800 for an insurance, versus $600.  That is not 
what we would do.  But, we do believe that the case history 
summary tells their relationship; tells how they interacted; 
tells the story about the motive here and the intention; shows 
the intent.  
And, we just want to make sure that the Court 
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understands that was our intention, to present the evidence.  
THE COURT:  Okay.  And what is the time that it is 
going to take up in the trial?  
MR. JONES:  I don't believe this case is going to -- 
THE COURT:  No, I mean that time that is going to take 
up, relative to the rest of the case?  
MR. JONES:  We have an IRS witness, and she is -- she 
is going to testify to the tax records, and then she is just 
going to go through the taxes.  And, ultimately, she's going to 
go through the case audit.  I think it will take maybe 
30 minutes during our presentation to go through that, 
45 minutes.  That is a narrative of the communications, not the 
substance, right?  
So, we are not talking about -- they got these numbers 
wrong in their audit.  We are talking about this is how they 
communicated about this audit. 
THE COURT:  Okay.  
MR. JONES:  And, it is already coming in.  So the 
prejudice that may have existed is there, that there was an 
audit, that she was audited, so there is no additional 
prejudice that would outweigh the probative value. 
THE COURT:  All right.  
Mr. Silber?  
MR. SILBER:  I maintain my objection.  This information 
goes above and beyond what the jury needs to hear relating to 
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motive.  It is very simple.  They just need to put her on the 
stand and say, "You did an audit on her?
"Yes.
"And it determined how much she owed?
"Yes.
"And what day did you send this letter?  
"It was such-and-such dates, which is two weeks 
before."  
They don't need to get into the whole thing about all 
her taxes and the communications, and the multiple statements 
that would otherwise be hearsay, except they are a business 
record, you know, coming in that would be disparaging to her.  
And, I think the jurors are going to interpret that she must 
have done something wrong with her taxes, so, therefor, there 
is something wrong with her.  And, it is going to unfairly 
impugn her.  So, we maintain our objection, your Honor. 
THE COURT:  Okay.  So, I am -- again, if you are asking 
for a clarification, when I say a feature of the trial, it just 
can't take up a significant portion of the trial.  That is 
30 minutes.  It doesn't seem like that would be excessive; but, 
again, we will listen to the evidence as it is taking place.  
If you think it is generally becoming excessive, you can 
object, at that point.  
Do you want me to read to the jury the limited 
instruction on 404(b) evidence when the testimony about the 
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audit comes in?   
MR. SILBER:  I would say yes, your Honor. 
THE COURT:  Okay.  I will read the S4.1 instruction. 
MR. SILBER:  Your Honor, the only issue I would have is 
the word "similar" that is in that instruction.  It is not a 
similar act. 
THE COURT:  I know.  That is what I am -- 
MR. SILBER:  Can I have a moment, your Honor?
I just want to reread the instruction. 
THE COURT:  Yes.
MR. SILBER:  Your Honor, my decision is I would say 
omit it.  I can address it in my closing and other parts, but, 
I think if they hear from the Court that there is evidence of a 
similar act -- 
THE COURT:  I wouldn't say "similar."
I might -- I was trying to formulate, in my mind, what 
I would say.  I would say, "You are about to hear testimony 
about other acts committed by the defendant that are not 
directly part of the current charges."
Then "You must not consider this evidence to decide 
whether the defendant engaged in the activity alleged in the 
indictment," et cetera.  
MR. SILBER:  That would work, as long as we don't have 
to use the word "similar." 
THE COURT:  Okay.  
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MR. SILBER:  Thank you.  
MR. JONES:  Your Honor -- 
THE COURT:  Yes. 
MR. JONES:  Just the process of the way the jury 
selection works, I don't think we talked about it during 
calendar call.  How do you normally -- well, how do you 
proceed?  
THE COURT:  So, I'm going to -- you know, you have seen 
that the jurors filled out these written questionnaires.  I am 
going to ask follow-up questions to each of the 45 jurors.  
And, then, in terms of the selection process, the Government 
has six peremptory challenges.  The defendant has ten.  The 
Government will exercise their peremptories first on all 
odd-numbered jurors, and the defense will exercise their 
peremptories first on all even-numbered jurors.  
And, I do not allow back-striking.  And then we will 
give each of you a few -- a couple of extra peremptories for 
the alternates, when we get to the alternates.  
MR. JONES:  Do we get ten or 15 minutes to speak with 
them, or -- 
THE COURT:  No, only I am going to do the questioning. 
(Pause in proceedings.)   
THE COURTROOM DEPUTY:  Ready. 
THE COURT:  All right.  Let's bring in the jury, then. 
COURT SECURITY OFFICER:  All rise for the jury.  
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[Whereupon, the jury entered the courtroom at 9:23 
a.m., and the following proceedings were had:] 
THE COURT:  Before you get too comfortable, if you 
could all please stand and raise your right hands to be sworn 
in as prospective jurors -- 
Thereupon, 
THE PROSPECTIVE VENIRE
Was duly sworn and responded as follows:
PANEL IN UNISON:  Yes, I do. 
THE COURT:  All right.
Thank you.  Please be seated.  
Good morning, everyone.  
PROSPECTIVE PANEL:  (In unison) Good morning.
THE COURT:  My name is Robert Scola, and I am a senior 
United States district judge here in the Southern District of 
Florida.  And, we are here to select a jury in the case of 
United States of America versus Alexandra Acosta.  
This is a criminal case.  It is anticipated this case 
is going to last approximately 45 days.  I know that many of 
you have been called to serve as jurors in the state court 
system.  And, over there, you get a notice that says you are 
there for one day or one trial.
And, I was a state court judge for many years before I 
became a federal judge.  I know whenever I announced the trial 
was going to take more than one day, all the jurors always 
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remember the "one day" part, but they kind of suppress the one 
trial part, and they wanted to just get out of there that day 
and then they are free. 
Well, here, we don't have one day or one trial.  You 
are here for a two-week trial period.  
As you saw downstairs, there are three other judges 
that are selecting jurors today.  There are 18 judges here in 
Miami that are going to be picking jurors over the next couple 
of weeks.  And, a four to five-day trial is a relatively short 
trial for here in federal court.  
So, I will say that if you are selected to serve on 
this jury, then, if you wish, I will excuse you from any 
further service for the rest of the two-week period.  So, at 
least you know this is your entire time commitment.  
I hope nobody makes stuff up to get out of jury duty.  
But, I just want to warn you that if you -- you may be 
successful in making something up in convincing me to let you 
go today.  But, then, you may be called in tomorrow for a 
four-week trial instead of four or five-day trial, and that 
judge may not be as sympathetic to you.  
So, obviously, if there is a truthful answer that would 
make it difficult for you to serve, then please, let us know 
that.  But, please don't make stuff up just because you don't 
want to serve.  
We no longer have any mandatory military service in our 
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country.  The only service we ask our citizens to perform is 
jury service.  So, I know for everybody that, at best, jury 
service is an inconvenience.  I am sure all 45 of you have 
other places you would rather be either at work or home.  But, 
we could not have a system of justice unless our citizens were 
willing to serve as jurors.  So, unless this is going to cause 
you an extreme hardship, please don't expect to be excused.  
I would like to begin these proceedings by introducing 
to you the people here in the courtroom and explaining a little 
bit about what we do.  Seated in front of me over to my left is 
Tory Simkovic.  Ms. Simkovic is an attorney, and she works as a 
law clerk for me.  
You, as the jury, are the judges of the facts of the 
case, and I am the judge of the law in the case.  Ms. Simkovic 
will be assisting me if I need any assistance in any legal 
issues that come up during the trial.  She may be here during 
parts of the trial, but most of the time, she will be in my 
chambers working on other matters unrelated to the case.  
Seated in front of me, a little bit to my left, you 
already met Jacob Hasbun.  Mr. Hasbun works for the Clerk's 
Office.  He is the courtroom deputy clerk assigned to my 
courtroom.  He also will be here in the courtroom from time to 
time.  But, most of the time, he will be in chambers working on 
other matters.  
Under our rules, jurors are not allowed to have any 
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contact whatsoever with the attorneys, the parties, and the 
witnesses.  We do that so that there is not even an appearance 
of impropriety.  So, if you have a question, like what time did 
Judge Scola tell us to come back, or where is a good place to 
have lunch downtown, or what floor is the courtroom on, any of 
those questions, please don't approach the lawyers or the 
parties or the witnesses because they are going to ignore you; 
not because they are being rude to you, but because they are 
following my instructions.  
If you have any questions or concerns, you may ask 
Mr. Hasbun or Ms. Simkovic.  If they can't give you the answer, 
they will bring it to my attention.
Seated in front of me, a little bit to my right, is our 
court reporter, Sharon Pell Velazco.  Ms. Velazco is 
responsible for making a record of these proceedings.  She 
takes down everything that is said by all of the participants; 
that includes all of you during this part of the trial.  
As you notice, she is not looking at me while I am 
speaking to you.  And, she may not be able to see many of you 
as you give your answers.  
It is important to keep in mind, because if you are 
asked a question that calls for a yes or no answer, and you nod 
your head or shake your head or say "um-hmm" or "umm-umm," 
those answers are very difficult or impossible for her to get 
down.  And, if you are asked a question, please answer out loud 
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either yes or no.  
Another important reason to do that is although a lot 
of my questions will be to you as individual jurors, many of 
the questions will be to you as the group of jurors.  And, if I 
ask a question and I get an audible response from all 45 of 
you, then I will know that you have all heard the question, 
understood and agree to the principle, and I can move on to 
another area.  
And, if I ask a question and 20 people answer out loud, 
that is necessarily going to prompt me to ask the same question 
over and over and over and over again to the 25 people who did 
not answer out loud.  
So, with all those things in mind, can everybody agree 
that if you are asked a question that calls for a yes or no 
answer, you will answer out loud, either yes or no?
Can everybody do that?  
PANEL IN UNISON:  Yes. 
THE COURT:  Very good.  Now, although Ms. Pell Velazco 
makes a record of these proceedings, she does not prepare a 
transcript of testimony as it is taking place.  That is 
important to keep in mind because if you have a question about 
something a witness said during their testimony, we can't just 
give you a transcript of the testimony during your 
deliberations.  If it is absolutely necessary to reach a 
verdict, then her notes of the testimony can be reread to you 
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in open court; but, that is a very difficult and time-consuming 
process.  And, that's why we ask each of you to pay close 
attention to the testimony as it is coming in.  It is also why 
we will allow any jurors who wish to do so to take notes if you 
think that note-taking will help you to remember the testimony.  
Seated over to my right is court security officer, 
James Jenkins.  Mr. Jenkins, as his title indicates, provides 
security here in the courtroom.  He enforces my orders.  He 
also will be here throughout the trial.  And, you may ask him 
any logistical questions, and if he can't answer them, he will 
bring them to my attention.  
All right.  At this time, I would ask the attorneys to 
introduce themselves and the people seated at their tables, 
starting with the Government.  
MR. JONES:  Good morning, everyone.  My name is Trevor 
Jones.  I am an assistant U.S. attorney with the Southern 
District of Florida.
Seated with me at counsel table is Adam Love.  He is 
also an assistant United States attorney.  We are the 
prosecutors, in layman's terms.  And then we also have Tonya 
Johnson, who is a special agent with the Federal Reserve Board 
of Governor's Office of Inspector General.  The name is 
actually longer, but I will spare you. 
THE COURT:  All right.  Thank you.
And for the defense?  
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MR. SILBER:  Thank you, your Honor.  
Good morning, everybody.  My name is Brian Silber.  I 
am very proud to say I represent Alexandra Acosta, who is 
present here today.  And, this is James Harne.  He is my 
investigator who will be assisting us this morning.  
Thank you. 
THE COURT:  Thank you.  So, before we go any further, 
is there anyone here who knows or thinks they may know any of 
the people that I just introduced you to, or any of the people 
who have just introduced themselves to you?  And, if so, would 
you please raise your hand?  
All right.  Somebody has raised their hand in the back.  
One second, please, sir.  
You can stand, and first tell us your name.
PROSPECTIVE JUROR:  My name is Scott Kirschbaum, your 
Honor.  
THE COURT:  All right.  Mr. Kirschbaum, who do you 
know, or think you may know?  
MR. KIRSCHBAUM:  I am an attorney, so I practiced in 
front of you, your Honor, when your Honor was on the state 
bench.  And, Ms. Velazco, Sharon, was my court reporter.  So, I 
just wanted to let you know that.
THE COURT:  All right.  Is there anything about your 
experience with either me or her that would make it difficult 
for you to be a fair juror?
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PROSPECTIVE JUROR:  No. 
THE COURT:  Thank you for bringing that to our 
attention.
Anybody else, please raise your hand.  
Juror number three -- one second.  Let's wait for the 
microphone.  
This is Ms. Arias.
And, who is it that you know, or think you know?  
PROSPECTIVE JUROR:  So, she is not introduced here, but 
my little sister just started interning with you, starting 
today.  
THE COURT:  Okay.  And is that Alex or Sophie?  
PROSPECTIVE JUROR:  Alex. 
THE COURT:  Okay.  So, she is at FIU law school?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  All right.  So, she is going to be working 
in chambers and other matters unrelated to the case here.
Is there anything about the fact that she is here, 
working in my chambers, something that would affect you as a 
juror in this case?  
PROSPECTIVE JUROR:  No. 
THE COURT:  All right.  Thank you.  
Anybody else?  
All right.  Thank you.  
All right.  I am going to show you and read to you a 
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list of the witnesses in the case, possible witnesses in the 
case.  All of these people may not testify.  But, if they do, 
we need to know if you know them.  
THE COURT:  We have Erin Acosta, Richard Allen, 
Samantha Beechan, Todd Crevier, Althea Harris, Joanna Hely, 
Victoria Hernandez, Tonya Johnson, Phyllis Kampmeyer, Alex 
Rodriguez, Earl Scott, Vilsaint St. Louis.  
Anybody who knows or thinks they may know the possible 
witnesses in the case, please raise your hand.  
All right.  No one has indicated so.  
All right.  I am going to tell you just a little about 
the case so you have some idea of what this case is about.  
Just because I am saying these things to you doesn't mean that 
I am agreeing that these things happened.  I am just telling 
you that this is what the Government has alleged happened in 
the case.  
So, in this case, the defendant, Alexandra Acosta, is 
charged with one count or one charge of conspiracy to defraud 
the United States, and two counts of making false statements to 
the United States Small Business Administration, and one count 
of wire fraud.  
These charges relate to an alleged fraudulent loan 
application and loan forgiveness application that Ms. Acosta 
allegedly submitted under the CARES Act Paycheck Protection 
Program, also known as the PPP loan.  
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These loans, if you remember, came out during the COVID 
pandemic.  
Now, Ms. Acosta has pleaded not guilty to these charges 
and, of course, she has specifically denied these allegations, 
and is presumed to be innocent under the laws and Constitution 
of the United States.  
Before we go any further, is there anybody here who 
thinks they have any personal knowledge about this case, that 
they were present when any of these events may have happened, 
or they have seen anything, heard anything, or read anything 
about the case on TV, the newspaper, or anywhere else?  
If so, please raise your hand. 
All right.  No one has indicated so.  
As I told you before, this is a criminal case.  And, in 
all criminal cases, there are several Constitutional legal 
principles that apply that the jurors must understand and agree 
to.  The first of those principles is that an accused in a 
criminal case is presumed to be innocent and cannot be found 
guilty unless her guilt is proven beyond a reasonable doubt.  
So, can everybody agree that if you are selected to 
serve on this jury, you will presume the defendant to be 
innocent, and you will not find her guilty unless her guilt is 
proven beyond a reasonable doubt?  
Can everybody do that?   
PANEL IN UNISON:  Yes. 
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THE COURT:  Is there anybody who cannot do that, please 
raise your hands.  
All right.  No one has indicated so.  
And, the next very important principle is that a 
defendant in a criminal case does not need to testify on her 
own behalf.  And, if she does not testify, you cannot draw any 
inference of guilt from that fact.  
Now, to me, this is a more difficult principle to 
understand and to embrace because in our daily lives, if you 
had a dispute at work between two employees, or a dispute at 
home between two of your kids, you would never say, "Okay.  You 
tell me what happened.
I don't want to hear from you."  
Okay?  We always want to hear two sides of the story.  
So, why is it different in a criminal case?  
Well, nobody wakes up one morning and says, you know 
what, I think I would like to be indicted by a federal grand 
jury and go down to these beautiful courtrooms they have and 
have 14 strangers listen to the case and decide whether I 
committed this crime.  I mean, nobody does that.  Every 
criminal defendant is here against their will because the 
Government brought charges against them.  
And, because the Government brought the charges against 
them, it is the Government and only the Government that has to 
prove those charges.  The defendant does not have to disprove 
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the charges.  She does not have to prove her innocence.  So, 
how, in a real way, does this instruction about the defendant 
not testifying come into play?  
So, under our Constitution, the defendant also has the 
Constitutional right to testify.  So, if she testifies, you 
will hear her testimony.  You will evaluate that testimony 
along with all the other evidence in the case, and you will 
make a decision in the case.
But, let's assume the defendant does not testify.  
So, you listen to all of evidence in the case.  
You go and discuss the case fully with all the other 
jurors and you say to yourself, "You know what, I think that 
the Government has proven its case beyond a reasonable doubt.  
I do not have a reasonable doubt.  But, you know what, the 
defendant didn't testify, or maybe if she testified, she could 
have raised the reasonable doubt in my mind."
Well, too bad.  Under our law, okay, when the defendant 
doesn't testify, you rely on all other evidence and testimony 
in the case, and if that testimony and evidence convinces you 
beyond a reasonable doubt of her guilt, then you would find her 
guilty.  
On the other hand, if you carefully listen to all the 
evidence, next, you fully discuss the case with each other as 
jurors and say to yourself, "I do not think the Government 
proved its case.  I do have a reasonable doubt about the 
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defendant's guilt," well, what you can't do, at that point, is 
say to yourself, "Well, I know the Government didn't prove its 
case.  But, the defendant didn't testify.  Geez, I wonder why 
the defendant didn't testify?  I think I would have testified 
if I were charged, and I didn't do it.  I am going to add 
something to the Government's case, and I am going to find her 
guilty even though the Government didn't prove its case."  
Well, you cannot do that.  Just like in the other 
example, when the defendant doesn't testify, you rely on the 
evidence and testimony that did come in.  And, if that 
testimony and evidence leaves you with a reasonable doubt, then 
you must find the defendant not guilty.  
So, can everybody agree that if the defendant chooses 
not to testify, you will not hold that against her in any way?  
Can everybody do that?  
PANEL IN UNISON:  Yes. 
THE COURT:  Is there anybody who cannot do that?  
Please raise your hand.  
All right.  No one has indicated so.  
Another important principle is that a defendant in a 
criminal case can only be convicted based on the evidence and 
testimony presented against her in open court in the presence 
of the judge, all of the jurors, and the lawyers.  
Jurors are not allowed to conduct any of their own 
investigation.  And, you know, I started as a prosecutor and 
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then a criminal defense attorney in the early 1980s.  So, if I 
was in a trial in 1980, okay, and the crime took place in 
Homestead, and you may have a juror that lives in Sunny Isles, 
it would be very difficult and take a lot of work for that 
juror to disobey the judge's instructions and to go do their 
own investigation, because you get out of court at 5:30, 
6 o'clock at night, you have to drive all the way down to 
Homestead and do whatever investigation you are going to do, 
and then drive all the way back home up to Sunny Isles or 
Aventura and be back here in the morning.  So, it took a lot of 
effort in the old days for jurors to disregard that.  
But, today, everybody has a phone that has Google maps 
and Google, and you can find a location and zoom in. You can 
Google the names of witnesses.  You can Google the names of 
lawyers, okay, you don't have to go to a library to do 
research.  You just go on your phone.  We are used to getting 
information in five seconds.  
And, there are no Rules of Evidence or trial procedure 
on the Internet.  Anybody can post anything on the Internet.  
And, it is really not fair to the lawyers and the parties for 
jurors to be considering things that they don't know about.  
So, please, even though things are on the Internet, it doesn't 
necessarily mean they're accurate.  Even if you find something 
on the Internet, and even if it is accurate information, it is 
totally unfair to the lawyers and the parties for you to 
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consider that without them knowing about that, because if they 
knew you had found that information, then they may have said, 
"That information is accurate.  But, let me explain to you why 
it is not relevant in this case."  
Or, "Yes, that information is accurate, but we are 
going to present you some additional information to show you 
something."  
So, again, I would say 99.9 percent of the time, jurors 
are faithful to their oaths and do not commit any misconduct.  
I think, in the last 10 years, 99 percent of the time when 
jurors are involved in misconduct, it is because they have done 
something on their phone or on the Internet that they shouldn't 
have done.  So, please, base your decision only on what happens 
here in the courtroom.
So, can everybody agree that if you are selected to 
serve as a jury, you will base your discussion only on the 
testimony and evidence in the case, and you will not conduct 
your own investigation?  
Can everybody do that?  
PANEL IN UNISON:  Yes. 
THE COURT:  Is there anybody who cannot do that, please 
raise your hand.  
All right.  No one has indicated so.  
And, finally, a juror must agree to accept and apply 
the law if you are selected to serve as a juror.  
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All of us have opinions about what the law is and what 
the law should be.  
Up until a few years ago in Florida, marijuana was 
unlawful for all purposes, okay, and then on November 7th, a 
few years ago, more than 60 percent of the voters voted to make 
marijuana legal for medical purposes.  And, maybe in a few 
months, it is going to be legal for recreational purposes.  So, 
the law can change. 
Obviously, the day before November 7th, more than 
60 percent of the people thought that law was wrong, okay, but 
there are ways to change the law by Constitutional amendment, 
by having -- voting for legislators who are going to vote to 
change laws that you want by running, yourself, for the 
Legislature.
But, if you sit on the jury, you have to agree to 
accept and apply the law as it now exists.  
So, can everybody agree that if you are selected to 
serve as a juror, you will follow the law in the case?  
Can everybody do that?  
PANEL IN UNISON:  Yes. 
THE COURT:  Is there anybody who cannot do that, please 
raise your hand.  
No one has indicated so.  
Now, each one of you has filled out one of these 
written questionnaires.  And, I can tell you, based upon your 
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answers, we are going to save a significant amount of time here 
in the courtroom.  But, based upon your answers, I have some 
follow-up questions that I need to ask each of you.  
So, before we get to that, let me explain to you that 
first of all, these are not tests.  They are not exams.  And, I 
know there was kind of mayhem going on downstairs with all the 
other jurors that were there.  So, I am sure you all filled 
these out to the best of your abilities.  But, if there is any 
additional information you have, sometimes listening to the 
other jurors, you might go, "Oh, I forgot my house was broken 
into three years ago."  Or, "I forgot my son was arrested when 
he was a juvenile."
So, if there was any additional information you have, 
then please supplement your form when it is your turn.  
And, if it is your turn, will you please stand and use 
the microphone.  
And we are going to start with our number one juror, 
who is Jennifer Rocha.  
Good morning. 
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  And what do you do at the Federal Credit 
Union? 
PROSPECTIVE JUROR:  I am the supervisor for central 
processing. 
THE COURT:  And how long have you been working there?  
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PROSPECTIVE JUROR:  Nine years. 
THE COURT:  All right.  And did the Federal Credit 
Union get involved at all with PPP loans?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And is there anything about this type of 
case or these allegations that would make it difficult for you 
to be a fair juror?  
PROSPECTIVE JUROR:  Not necessarily.  But, we did 
experience a lot of fraud and stuff like that, and a lot of 
things that our loss prevention department was involved with 
that -- when we caught those cases, but, other than that, it 
shouldn't allow me not to make a fair judgment if selected. 
THE COURT:  When say you work for the Federal Credit 
Union, give me an example -- not the name of a person, but a 
person that you believe had fraudulently submitted loans.  Were 
they a federal law enforcement agent, or a civilian?  
PROSPECTIVE JUROR:  No, civilians, schoolteachers, 
because that is what, mainly, our membership is for. 
THE COURT:  Okay.  All right.  
And, can you look at the Government and look at 
Ms. Acosta and assure them that you will not let any of your 
experiences interfere with your ability to render a fair 
verdict?  
PROSPECTIVE JUROR:  Yes, absolutely.
THE COURT:  And you are married to a security officer.  
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Is that armed, unarmed?
PROSPECTIVE JUROR:  Armed.
THE COURT:  How long have they been doing that?  
PROSPECTIVE JUROR:  Over ten years now. 
THE COURT:  And, you indicated that you knew someone 
that had been arrested more than 20 years ago.  Do you believe 
that person was treated fairly by the police and prosecutors 
and the courts?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And what police department was involved in 
the arrest.
PROSPECTIVE JUROR:  Miami-Dade -- Miami-Dade or, sorry, 
City of Miami. 
THE COURT:  Okay.  And anything about that incident 
that would affect you as a juror in this case?  
THE WITNESS:  No. 
THE COURT:  All right.  And, one of the questions asked 
about your feelings towards police officers, and you said, "It 
depends on the situation.  Some officers abuse their badge."
Have you had any personal -- 
PROSPECTIVE JUROR:  Personal, no, it is just when you 
have seen out there, you know, with the social media, and the 
news and stuff like that.  But, that is about it.  Nothing 
personal. 
THE COURT:  Okay.  So, what the law tells a juror they 
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should do is if a law enforcement officer testifies as a 
witness, you should evaluate that testimony in the same way 
that you would a civilian witness; in other words, a police 
officer is not entitled to more belief or less belief just 
because he or she is a police officer.  There are good police 
officers and there are bad police officers.  
So, would you be able to follow that instruction?  
PROSPECTIVE JUROR:  Yes.
THE COURT:  In this case, Ms. Acosta is a police 
officer with the Broward Sheriff's Office.  Is there anything 
about her position that would make it difficult for you to be 
fair?  
PROSPECTIVE JUROR:  No. 
THE COURT:  Okay.  So, the last question asks if you 
have any beliefs that would prevent you from reaching a 
verdict, and you said, "Everyone has a right to a fair trial 
but God is the only one that can pass judgment."
So, would you -- we are not asking anybody to pass 
judgment.  We are going to say, "Look, did the Government prove 
its case or did they not prove their case?"  
So, would you be able to make that decision and render 
a verdict.
PROSPECTIVE JUROR:  Correct.  Yes, I would. 
THE COURT:  And you said that you have used an 
accountant or third party to assist you with your tax returns?  
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PROSPECTIVE JUROR:  Um-hmm. 
THE COURT:  Do you use an accountant or like an H&R 
Block?  
PROSPECTIVE JUROR:  Personal accountant. 
THE COURT:  And how long have you been using that 
accountant?  
PROSPECTIVE JUROR:  It is going to be four years now. 
THE COURT:  Okay.  And, other than your employment, do 
you have any side gigs or anything else that you have?  
PROSPECTIVE JUROR:  No. 
THE COURT:  And so do you give your accountant all the 
documentation, and he or she prepares the return for you?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And do you review it afterwards?  
PROSPECTIVE JUROR:  Correct, yes. 
THE COURT:  All right.  Thank you.  If you could hand 
the microphone to your neighbor, who, hopefully, is Aurelis 
Uello?  
Good morning.
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  And you are a schoolteacher? 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And what grade level or subject do you 
teach?  
PROSPECTIVE JUROR:  Fifth grade. 
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THE COURT:  And how long have you been teaching?  
PROSPECTIVE JUROR:  For the last eight years. 
THE COURT:  All right.  And you said your brother was 
caught driving a stolen motorcycle.  Was that when he was a 
kid?  
PROSPECTIVE JUROR:  No, it was last year. 
THE COURT:  Last year.  All right.  
PROSPECTIVE JUROR:  He is 21 years old, so -- 
THE COURT:  Okay.  Anything about that incident that 
would make it difficult for you to be a fair juror?  
PROSPECTIVE JUROR:  No.  He deserved that, so -- 
THE COURT:  Okay.  All right.  And, one of the 
questions asks you whether the fact that the defendant is a 
police officer would make it difficult for you to be fair, and 
you said it depends on the charges.  So, now that you know the 
charges, what are your thoughts about that?  
PROSPECTIVE JUROR:  I can listen to the facts and help 
decide.  
THE COURT:  Okay.  And, when you said it depends on the 
charges, what charges would or wouldn't you say, "I could not 
be fair"?  
PROSPECTIVE JUROR:  Like, a rape, someone involved in a 
rape, or something like that. 
THE COURT:  Okay.  
PROSPECTIVE JUROR:  That is what I meant. 
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THE COURT:  So, you can look at the defendant and say 
to her, "I can presume you innocent, and I will not convict you 
unless the Government proves the case beyond a reasonable 
doubt"?  
PROSPECTIVE JUROR:  Could you repeat that?  
THE COURT:  You could look at the defendant and you can 
say here, honestly, "I will presume you to be innocent, and I 
will not convict you unless the Government proves its case 
beyond a reasonable doubt"?  
PROSPECTIVE JUROR:  Okay. 
THE COURT:  Yes?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  All right.  
And, you said a family member helps you prepare your 
taxes.  Is that person an accountant, also?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, again, do you have any side jobs that 
you do, or anything else that requires anything else -- 
PROSPECTIVE JUROR:  No. 
THE COURT:  Just your W-2 forms?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, once you give your accountant all the 
documentation, they prepare the return, do you review it?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  And how long ago was your identity 
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stolen?  
PROSPECTIVE JUROR:  It happened like seven years ago. 
THE COURT:  All right.  And did they get into your bank 
account, or just credit cards, or what was it?  
PROSPECTIVE JUROR:  Yes.  I think someone stole my 
identity and my bank account information, and the money, my tax 
return money did not come to me.  It went to the other person. 
THE COURT:  Okay.  And then the last question asks you 
if there are any beliefs that would prevent you from reaching a 
verdict in a criminal case, and you said you are very sensitive 
and usually feel pity for people in trouble.
PROSPECTIVE JUROR:  I usually wear my feelings on my 
sleeve, so that is my only concern. 
THE COURT:  So, let me ask you a question.  So, if you 
listened to all the evidence in the case and you felt the 
Government did not prove its case, would you be able to find 
the defendant not guilty?  
PROSPECTIVE JUROR:  I think I can, yes.  I am going to 
try.  I have another concern.  Sorry, your Honor. 
THE COURT:  Yes?  
PROSPECTIVE JUROR:  I am a teacher.  This is our last 
week of school.  So, I need to pack up things.  I need to 
return certain documents.  So, that is my only concern.  
THE COURT:  Okay.  All right.  We will keep that in 
mind.  Thank you.
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PROSPECTIVE JUROR:  Thank you so much. 
THE COURT:  That brings us to Carolina Arias.
Good morning.
PROSPECTIVE JUROR:  Good morning.  
THE COURT:  So, you are a forensic accountant and CPA.  
And how long have you been doing that?  
PROSPECTIVE JUROR:  Seven years, licensed for five. 
THE COURT:  All right.  So, during the COVID pandemic, 
did you assist any of your clients in doing these PPP loans, 
any other loans?  
PROSPECTIVE JUROR:  Not PPP, but we assisted in getting 
relief for hospitals, from the CARES Act, but not PPP. 
THE COURT:  Okay.  And is the CARES Act the same thing, 
where the people have to submit their payroll records and other 
expense records to the Government, to show that they had a 
legitimate business, and they need the money to keep it going?  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  And, did you ever learn later that any of 
your clients had potentially committed any fraud?  
PROSPECTIVE JUROR:  No. 
THE COURT:  All right.  And is there anything about 
your work, either on those matters or anything else, in light 
of what the charges are in this case, that would make it 
difficult for you to be a fair juror?  
PROSPECTIVE JUROR:  No. 
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THE COURT:  And your husband is an internal audit 
manager and CPA?  
PROSPECTIVE JUROR:  Correct.  
THE COURT:  For what type of business?  
PROSPECTIVE JUROR:  Construction. 
THE COURT:  All right. 
And, you also knew someone that had been arrested as a 
juvenile.  And, do you feel that person was treated fairly by 
the police and the cute torsion and the court?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And what police department was that?  
PROSPECTIVE JUROR:  Miami-Dade. 
THE COURT:  Anything about that experience that would 
make it difficult to be fair?  
PROSPECTIVE JUROR:  No. 
THE COURT:  All right.  And you use an accountant.  Is 
your husband your accountant when you do the tax return?  You 
are his accountant?  
PROSPECTIVE JUROR:  No, we have an independent 
accountant.  We don't specialize in tax, so -- 
THE COURT:  So, do you give a person all the 
documentation, and they do the return for you?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, do you review it afterwards?  
PROSPECTIVE JUROR:  Yes. 
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THE COURT:  Okay.  All right.  Thank you.  
That brings us to Jacori Gooden.  Good morning.
PROSPECTIVE JUROR:  Good morning.  
THE COURT:  And you are working as a temporary teacher?  
THE PROSPECTIVE JUROR:  Yes.
THE COURT:  And what grade level or subject matter do 
you teach?
PROSPECTIVE JUROR:  Any. 
THE COURT:  Any and all.  Okay.  And how long have you 
been doing that?  
THE PROSPECTIVE JUROR:  Since November of last year.
THE COURT:  And what did you do before that?  
PROSPECTIVE JUROR:  I was a juvenile detention officer. 
THE COURT:  And how long were you a detention officer?  
PROSPECTIVE JUROR:  About a year. 
THE COURT:  And, what did you do before that?  
PROSPECTIVE JUROR:  In school.
THE COURT:  You were in school?  
PROSPECTIVE JUROR:  In school. 
THE COURT:  All right.  And, you indicated that you 
knew someone that had been arrested before.  Do you think that 
person was treated fairly by the police and the prosecutors and 
the courts?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, was that person charged in state court 
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or federal court?  
PROSPECTIVE JUROR:  State. 
THE COURT:  Was that in Miami?
PROSPECTIVE JUROR:  In Miami, yes. 
THE COURT:  How long ago was that?  
PROSPECTIVE JUROR:  About ten years ago. 
THE COURT:  And anything about that, that would make 
difficult for you to be a fair juror?  
PROSPECTIVE JUROR:  No. 
THE COURT:  All right.  
When you say that you use Turbo Tax, that is a 
computerized program, you do it, yourself, and you input the 
information?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  All right.  Thank you.  
PROSPECTIVE JUROR:  Thank you. 
THE COURT:  All right, Juan Tapia?
PROSPECTIVE JUROR:  Yes.  
THE COURT:  Good morning.  All right.  And what is RSI?  
PROSPECTIVE JUROR:  A food purchasing condominium 
association for a national brand here in Miami. 
THE COURT:  Okay.  So, when you buy food, so is it to 
give to restaurants?  
PROSPECTIVE JUROR:  Correct.  We source and manage 
contracts for food distribution. 
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THE COURT:  And, how long have you been doing that?  
PROSPECTIVE JUROR:  8 months. 
THE COURT:  And, your spouse, it said they provide 
therapy services.  Is that a social worker, a psychologist?  
PROSPECTIVE JUROR:  Behavioral therapy for children. 
THE COURT:  All right.  And, you had a relative that 
was arrested.  Was that in state or federal court?  
PROSPECTIVE JUROR:  State, Illinois. 
THE COURT:  Do you know enough about the case to know 
whether he was treated fairly by the police, the prosecutors, 
the court?
PROSPECTIVE JUROR:  Yes, treated fairly. 
THE COURT:  All right.  And so your wife, through her 
company, applied for a PPP loan.
PROSPECTIVE JUROR:  That's correct. 
THE COURT:  And did she do that on her own, or with an 
accountant?
PROSPECTIVE JUROR:  With an accountant. 
THE COURT:  And, did you assist her in any way with 
that process?  
PROSPECTIVE JUROR:  I did not. 
THE COURT:  Do you know what that process was for her 
in terms of what documents she gave, or how much she was 
involved versus how much the accountant was involved?  
PROSPECTIVE JUROR:  I just know it was a lot of 
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documentation, paper preparation, those type of things to 
submit. 
THE COURT:  Okay.  And, is the person who does your tax 
returns the same person that helped her with that loan?  
THE WITNESS:  That's correct. 
THE COURT:  And, when that person does your returns, do 
you provide them with all the documentation to help them do the 
return?
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  And, do you review everything afterwards?  
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  All right.  Thank you. 
Thank you.  All right.  Gabriela Mehta.  Did I 
pronounce that correctly?  
THE PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, you are not working now.  What did you 
previously do when you were working.  
PROSPECTIVE JUROR:  I never worked here in the United 
States. 
THE COURT:  Okay.  And where did you work when you were 
working?  
PROSPECTIVE JUROR:  When I worked?  
THE COURT:  Yes. 
PROSPECTIVE JUROR:  I was a lawyer in Brazil. 
THE COURT:  And what type of law did you practice?  
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PROSPECTIVE JUROR:  Family law. 
THE COURT:  Family law?  
PROSPECTIVE JUROR:  Family. 
THE COURT:  Okay.  All right.  And you have -- and how 
long have you been in the United States?  
PROSPECTIVE JUROR:  15 years. 
THE COURT:  All right.  And you indicated that you do 
use a tax accountant, or somebody else to help you with your 
taxes?  
PROSPECTIVE JUROR:  Yes, I have a personal accountant. 
THE COURT:  Okay.  And how long have you been using 
that person?  
PROSPECTIVE JUROR:  3 years. 
THE COURT:  All right.  And, when you do your tax 
returns, do you provide them with all the documentations, and 
do you review everything after they prepare it?  
PROSPECTIVE JUROR:  That's correct. 
THE COURT:  Okay, thank you.  
PROSPECTIVE JUROR:  Thank you. 
THE COURT:  All right.  Patsie Roopchand.  
You work as a radiologic technologist.  And how long 
have you been doing that?  
PROSPECTIVE JUROR:  This year, September, will be four. 
THE COURT:  Four years?
PROSPECTIVE JUROR:  Yes. 
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THE COURT:  All right.  And, you had a relative that 
was arrested for a DUI?  
PROSPECTIVE JUROR:  My son. 
THE COURT:  And do you think he was treated fairly by 
the police and prosecutors and the courts?
PROSPECTIVE JUROR:  Yes, he deserved it. 
THE COURT:  How long ago was that?  
PROSPECTIVE JUROR:  Probably about two years ago. 
THE COURT:  All right.  And you also have some friends 
that are also police officers that are also members of your -- 
is it your husband's church?  
PROSPECTIVE JUROR:  It is our church, yes. 
THE COURT:  And do you know what police department they 
work for?  
PROSPECTIVE JUROR:  Not sure. 
THE COURT:  Would you be able to follow that jury 
instruction about -- 
PROSPECTIVE JUROR:  I believe the first one was in 
Internal Affairs, the regular cops in Doral.  
THE COURT:  Doral?  
PROSPECTIVE JUROR:  And one in Miami Beach. 
THE COURT:  Thank you.  And would you be able to follow 
that instruction about how to evaluate the testimony of a 
police officer?  
PROSPECTIVE JUROR:  Yes. 
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THE COURT:  Okay.  So, you were on jury duty, but you 
were not actually selected?
PROSPECTIVE JUROR:  I have been called every year, but 
not selected as a juror.  
THE COURT:  Okay.  All right.  And, you indicated that 
you -- was it you and your husband applied for a PPP loan?  
PROSPECTIVE JUROR:  Yes.  Actually, may accountant, our 
personal accountant, she is our personal accountant, and also 
for the church.  And, she was the one that told us to apply, 
and she helped us request it. 
THE COURT:  Okay.  And did you provide her with the 
documentation that she needed?  
PROSPECTIVE JUROR:  What, from the church?  Yes. 
THE COURT:  And then once she prepared everything, did 
you look at it and review it with her?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  Is there anything about the fact 
that you and your husband, I guess, really, the church, but you 
and your husband are related to the church, applied for one of 
those loans, and the defendant in this case is charged with 
fraudulently applying for one of those loans -- is there 
anything about your experience that would make it difficult for 
you to be fair?  
PROSPECTIVE JUROR:  No. 
THE COURT:  Okay.  And, you said that -- in answer to 
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the last question, you said -- do you have any beliefs that 
would prevent you from reaching a verdict?  
You said "Not sure.  Maybe religion."
PROSPECTIVE JUROR:  I believe that someone should be 
responsible for their actions. 
THE COURT:  Right. 
PROSPECTIVE JUROR:  And, well, the first one, I said I 
wasn't sure.  I wasn't too sure of the question, what it was 
requesting, really, and -- 
THE COURT:  Well, you said -- 
PROSPECTIVE JUROR:  -- and, being religious, a 
Christian, I believe that what you sow, you shall reap.  That 
is what I meant. 
THE COURT:  So, does that mean that if you are selected 
as a juror, that you wouldn't be able to reach a verdict in the 
case?  
PROSPECTIVE JUROR:  I would be able to. 
THE COURT:  All right.  Thank you.  
That brings us to Mr. Soto.  Okay.  And you are an 
artist.  What is your medium?  
PROSPECTIVE JUROR:  Interdisciplinary.  I do a lot of 
public art. 
THE COURT:  Okay.  And how long have you been working 
as an artist?  
PROSPECTIVE JUROR:  14 years. 
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THE COURT:  Okay.  All right.  All right.  And, one of 
the questions asks if you had any particularly good or 
particularly bad experiences, and you wrote, "Bad, and most of 
them either being stopped for traffic or otherwise usually 
needlessly aggressive."
So, obviously that is a negative experience that you 
have had.  You have somebody who was a police officer, as the 
defendant in the case.  Do you think that you would be able to 
be fair to them?  
PROSPECTIVE JUROR:  I think so.  I will try my best. 
THE COURT:  Okay.  Well -- 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  -- I don't want -- I don't want you to 
change your mind.  If you can't be certain, that is fine.  But, 
can you look at Ms. Acosta and say, "Look, I know I have had 
bad experiences with the police in the past, but I can assure 
you that I am going to give you a fair trial, and I will not 
convict you unless the Government proves its case beyond a 
reasonable doubt"?  
PROSPECTIVE JUROR:  I do. 
THE COURT:  So, you also used the Turbo Tax program.  
You do it on your own?  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  Not with an accountant.  
PROSPECTIVE JUROR:  Okay.
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THE COURT:  And all right.  Thank you.  
PROSPECTIVE JUROR:  First, I have A scheduling issue.  
Could I say --
THE COURT:  Yes.  
PROSPECTIVE JUROR:  I have a doctor's appointment 
Wednesday, and I have to go to it before traveling next week, 
Friday.  So, if I would reschedule, it would be difficult.  
THE COURT:  Okay.  What time is the appointment? 
PROSPECTIVE JUROR:  Wednesday at 3:30 P.M. 
THE COURT:  Okay, we will take that into consideration. 
Thank you. 
That brings us to David Chen. 
PROSPECTIVE JUROR:  Good morning, sir.  
THE COURT:  Good morning.  And you are self-employed?  
PROSPECTIVE JUROR:  Yes, as an AC, air conditioning. 
THE COURT:  And how long have you been doing that?  
PROSPECTIVE JUROR:  Around ten years. 
THE COURT:  All right.  And you did not apply for a PPP 
loan?  
PROSPECTIVE JUROR:  No. 
THE COURT:  No. Okay.  And you -- who helped you with 
your tax return?  
PROSPECTIVE JUROR:  Accounting, accounting. 
THE COURT:  Okay.  And how long have you been going to 
the same accountant?  
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PROSPECTIVE JUROR:  Been so many years.  My wife 
handled it. 
THE COURT:  Okay.  And do you give all the 
documentation to the accountant to help them do the return?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And do you look at it afterwards to make 
sure everything is done correctly?  
PROSPECTIVE JUROR:  My wife, my wife did it. 
THE COURT:  Your wife does it.  Okay.  All right.  
Thank you.  
PROSPECTIVE JUROR:  I have a quick question. 
THE COURT:  Yes. 
PROSPECTIVE JUROR:  My English level is not well.  Only 
for communication level.  For higher, more difficult, 
professional, I am not good. 
THE COURT:  All right.  We will take that into 
consideration.  Thank you. 
PROSPECTIVE JUROR:  Thank you. 
THE COURT:  Alexandra Aguilar, good morning.  
PROSPECTIVE JUROR:  Good morning.
THE COURT:  And are not working now.  What were you 
previously working?  
Were you in school?  
PROSPECTIVE JUROR:  I was a programmer. 
THE COURT:  Okay.  And when was the last time that you 
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were working?  
PROSPECTIVE JUROR:  April. 
THE COURT:  That is last month.  And how long did you 
work there?  
PROSPECTIVE JUROR:  8 months. 
THE COURT:  All right.  And are you looking for another 
job?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, before that eight months, where were 
you working?  
PROSPECTIVE JUROR:  School. 
THE COURT:  All right.  And how long ago was your dad 
robbed?  
PROSPECTIVE JUROR:  More than five. 
THE COURT:  Was that here in Miami?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  All right.  And you said that you 
use an accountant or some other person to help you with your 
taxes.
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Who do you use?  Not the name of the 
person.  Like, an accountant, or -- 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  And, do you provide them with all 
the documentation to help with the return?  
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PROSPECTIVE JUROR:  Yes.
THE COURT:  And do you review it afterwards?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Before it is submitted.  All right, thank 
you.  
All right.  Fitz Morrison.  
PROSPECTIVE JUROR:  Good morning, your Honor.  
THE COURT:  Good morning.  And you are a senior pastor 
at the Sunrise Baptist Church?
PROSPECTIVE JUROR:  Sunrise. 
THE COURT:  And how long have you been doing that? 
PROSPECTIVE JUROR:  18 years. 
THE COURT:  All right.  So, you and your wife both had 
your identities stolen, and -- 
PROSPECTIVE JUROR:  Yes.  It is one break into my 
wife's car and stole her purse, and also, my wallet. 
THE COURT:  Okay.  And did they, like, get into your 
bank account or take your tax return?  
PROSPECTIVE JUROR:  He took credit card, as well as 
they filed for, when taxes.  
THE COURT:  Okay.  And you said that your interaction 
with law enforcement is mutual.  Like, mutually good, 
completely bad?  
PROSPECTIVE JUROR:  It is in between.  Apart from a few 
traffic occasions, we have not had any incidents. 
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THE COURT:  Okay.  All right.  And you said you and 
your wife and your son received financial assistance during the 
COVID pandemic?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Was any of those a PPP loan?  
PROSPECTIVE JUROR:  No.  My church, that applied, the 
church that I go to applied for the PPP loan. 
THE COURT:  Okay.  And are you the person who dealt 
with the accountant in doing the loan?  
PROSPECTIVE JUROR:  No, the treasurer of the church.  
The pastor does not do any financial aspect of the church. 
THE COURT:  And so when you said you and your wife and 
your son received money, that was like 1500 or two thousand, 
those payments that -- 
PROSPECTIVE JUROR:  That was where the Government give 
me a portion, I think 1500. 
THE COURT:  But, that is something you had to apply 
for, or it was automatically sent?  
PROSPECTIVE JUROR:  It was automatically sent. 
THE COURT:  All right.  And you said you used to use an 
accountant to help you with your return many years ago.  Do you 
do it on your own now?  
PROSPECTIVE JUROR:  My wife does Turbo Tax. 
THE COURT:  Okay.  All right.  Thank you.  
PROSPECTIVE JUROR:  There is two questions.  As the 
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senior pastor, I conducted -- prior to COVID, we had been doing 
an online Bible study every Wednesday between seven and 
8:00 o'clock, and Sunday morning also.  Being the senior 
pastor, I am in charge of several matters.  So, I have to make 
sure that I can be able, there is no conflict of interest. 
THE COURT:  7:00 A.M. or 7:00 P.M. 
PROSPECTIVE JUROR:  7:00 P.M. 
THE COURT:  P.M. okay.  Well, if we stop at 5:30 -- 
PROSPECTIVE JUROR:  That is should be fine. 
THE COURT:  Okay.  Just remind me on Wednesday, if you 
are on the jury, to make sure we stop right on time.
PROSPECTIVE JUROR:  Thank you, your Honor. 
THE COURT:  That brings us to Luz Baraya. 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Good morning.  You are working as security 
at the airport?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Is that TSA, or separate?  
PROSPECTIVE JUROR:  No, Miami-Dade County, MDOT.  
THE COURT:  And how long have you been doing that?  
PROSPECTIVE JUROR:  10 years. 
THE COURT:  Okay.  And you had some friends that are 
police officers with Miami-Dade and Miami Beach?  
PROSPECTIVE JUROR:  That's correct. 
THE COURT:  All right.  And are they detectives or 
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uniformed officers?  
PROSPECTIVE JUROR:  One is a uniformed officer with 
MDPD, and the other is a detective in Miami Beach.  
THE COURT:  And would you be able to follow that 
instruction about how to evaluate the testimony of a police 
officer?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And would you be able to give the 
Government and the defendant a fair trial?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  And, when you were on a criminal 
jury before, was that here in this building, or over by 
Jackson?  
PROSPECTIVE JUROR:  By Jackson. 
THE COURT:  All right.  And how long ago was that?  
PROSPECTIVE JUROR:  I think it was three days. 
THE COURT:  No, how long, how many years ago?  
PROSPECTIVE JUROR:  A long time. 
THE COURT:  A long time ago?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  All right.  Thank you.  
PROSPECTIVE JUROR:  Okay. 
THE COURT:  Is it Omayra Silva?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Good morning.  And you work in accounting, 
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in finance at Nicklaus Hospital?  
PROSPECTIVE JUROR:  Yes.  
THE COURT:  Did you do the PPP loan during the 
pandemic?  
Were you involved -- did the hospital get any PPP loans 
or any COVID pandemic relief?  
PROSPECTIVE JUROR:  No, not that I know of, because I 
work on the payable side. 
THE COURT:  All right.  All right.  And you indicated 
that a member of your family had been arrested for an assault 
with a deadly weapon.
PROSPECTIVE JUROR:  Correct. 
THE COURT:  Do you know if that person was treated 
fairly by the police and the prosecutors and the courts?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And how long ago was that?  
PROSPECTIVE JUROR:  About a year or two. 
THE COURT:  Anything about that incident that would 
affect you as a juror in this case?  
PROSPECTIVE JUROR:  Not at all. 
THE COURT:  All right.  And you -- you do your own tax 
returns?  
PROSPECTIVE JUROR:  No.  I have an accountant.  My 
husband handles the -- 
THE COURT:  The finances?  
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PROSPECTIVE JUROR:  Correct. 
THE COURT:  Even though you are the finance person?  
PROSPECTIVE JUROR:  I don't want to deal with no more 
research. 
THE COURT:  All right.  And so do you and your husband 
give the accountant all your records, and then they prepare the 
returns, and you review it before it is sent out?  
PROSPECTIVE JUROR:  Yes, that is correct. 
THE COURT:  Okay.  All right.  Thank you.  
PROSPECTIVE JUROR:  Thank you.  
THE COURT:  All right.  Miguel Reyes.  Good morning. 
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  All right.  So, you do community outreach 
for -- so what do you do in community outreach?  
PROSPECTIVE JUROR:  Honestly, I go out and look for 
people to bring into the store, and I select brand ambassadors 
for us. 
THE COURT:  And how long have you been doing that?
PROSPECTIVE JUROR:  Two years. 
THE COURT:  And so you get paid a salary for that, or 
if every person agrees to be an ambassador, do you get paid a 
commission?  
PROSPECTIVE JUROR:  I wish.  No, I am just paid really 
hourly.  
THE COURT:  Well, do you have any children?  
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PROSPECTIVE JUROR:  Heck, no. 
THE COURT:  Well, I guess you are young, so we will -- 
All right.  You said that you knew someone who had been 
arrested before.  Do you think that person was treated fairly 
by the police and the prosecutors and the courts?  
PROSPECTIVE JUROR:  No.  
THE COURT:  And what police department was it?  
PROSPECTIVE JUROR:  Lee County. 
THE COURT:  And what was the relationship with the 
person to you, like, your friend.  
PROSPECTIVE JUROR:  My cousin. 
THE COURT:  And when you say they weren't treated 
fairly, you mean they didn't commit the crime, or they were 
treated roughly?  
PROSPECTIVE JUROR:  Aggressively.  But, it was by the 
police officer.  I believe he was, you know, fairly -- I 
believe it was racially profiled, like, the initial reason he 
was stopped was racial profiling. 
THE COURT:  Okay.  And, you said you have also had bad 
experiences.  You said the police have horrible power trips.
PROSPECTIVE JUROR:  Yes. 
THE COURT:  So, we have a police officer who is a 
defendant in this case.  Is that opinion going to affect your 
ability to give her a fair trial?  
PROSPECTIVE JUROR:  No.  I don't know her personally, 
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so no. 
THE COURT:  What about what happened to your friend?  
Is that going to affect you?
PROSPECTIVE JUROR:  No. 
THE COURT:  All right.  Okay.  One of the questions 
says, "The defendant is a police officer.  Do you have any 
feelings that would prevent you from rendering a fair verdict?"
You said, "honestly, yes.  I am an abolitionist.  
PROSPECTIVE JUROR:  I believe our criminal justice 
system is flawed, and it is far beyond reconstruction, and 
needs to be reconstructed.  And something else, I am a 
political science major.  I have a lot of beliefs.  
THE COURT:  Okay.  So, that is a fairly strong belief?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  So, would you be able to set that aside if 
you were a juror in the case?  
PROSPECTIVE JUROR:  Oh, yes, yes. 
THE COURT:  Okay.  Okay.  All right.  Thank you.  
All right.  Paloma Hernandez.  
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  Good morning.  All right.  So, you work as 
a team member for a pizza shop?  
And how long have you been doing that?  
PROSPECTIVE JUROR:  Ten years.  
THE COURT:  Are you also in school?
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PROSPECTIVE JUROR:  Yes, FIU. 
THE COURT:  And do you have any exams this week?  
PROSPECTIVE JUROR:  No, I am not taking any classes. 
THE COURT:  All right.  And you said you had a bad 
experience where a police officer was rude to you.
PROSPECTIVE JUROR:  Yes.  But, like I was in high 
school and it was my first time being pulled over.  So, it was 
like, it was not that big a deal. 
THE COURT:  And what police department did they work 
for?  
PROSPECTIVE JUROR:  It was the MD, yes, the Miami-Dade. 
THE COURT:  The brown uniforms?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Was there anything about that incident that 
would make it difficult for you to be a fair juror?  
PROSPECTIVE JUROR:  No. 
THE COURT:  Okay.  You said your mom went to an 
accountant.  Is that to help, like, even with your tax return?  
PROSPECTIVE JUROR:  Yes.  I did my taxes for last year, 
but, like, she went to the accountant.  Yes, it was a private 
accountant. 
THE COURT:  Do you earn anything other than your 
salary?  
PROSPECTIVE JUROR:  No. Just like the W2s. 
THE COURT:  Okay. 
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PROSPECTIVE JUROR:  And the FAFSA. 
THE COURT:  Okay.  And thank you.  
Christian Rivera.  
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  Good morning.  
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  And so you work for PL Developments.  IS 
that a construction company?
PROSPECTIVE JUROR:  Yes, correct. 
THE COURT:  And, how long have you been doing that?
PROSPECTIVE JUROR:  I started in 2019.  
THE COURT:  All right.  
And you received some economic impact payments.  Did 
you have to -- 
PROSPECTIVE JUROR:  Exactly. 
THE COURT:  Did you have to make an application for 
that?  
PROSPECTIVE JUROR:  No.  They came automatically. 
THE COURT:  Okay.  But, nothing on behalf of your 
company?  
PROSPECTIVE JUROR:  No.  I have no company.  I work for 
a pharmaceutical company. 
THE COURT:  And, you go to H and R Block to do your tax 
returns.
PROSPECTIVE JUROR:  Exactly.  Basically, to submit my 
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W2, and that is it. 
THE COURT:  And so you give them whatever documents you 
have, and they -- 
PROSPECTIVE JUROR:  Exactly. 
THE COURT:  -- and they prepare the return, and you 
look at it before it is sent in?  
PROSPECTIVE JUROR:  Yes, it is exactly.  I sign them, 
and they send them out. 
THE COURT:  Okay.  Thank you, sir.
PROSPECTIVE JUROR:  Okay. 
THE COURT:  So that brings us to Scott Crawshaw.
PROSPECTIVE JUROR:  Good morning.  
THE COURT:  Good morning.  So, you are in sales and 
marketing at Freebie.  What does Freebie do?  
PROSPECTIVE JUROR:  You could essentially look at it as 
a free uber transport company. 
THE COURT:  Free Uber?  So, how do you make money?  
PROSPECTIVE JUROR:  We get deals with the municipality.  
We provide free transport. 
THE COURT:  The little cars they have in Coral Gables 
and other cities?  
PROSPECTIVE JUROR:  Exactly. 
THE COURT:  How long have you been doing that?  
PROSPECTIVE JUROR:  Since October of last year.  So, 
about eight months. 
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THE COURT:  And what did you do before that?  
PROSPECTIVE JUROR:  Marketing, for about eight years. 
THE COURT:  Okay.  All right.  And the question that 
asked about whether you have had any good or bad experiences 
with the police, you said, "I found police in the U.S. to be 
tense, not understanding, and rude at times."
So, is there anything about -- now, is that from like 
when you get stopped for like a traffic ticket and the way they 
treat you?  
PROSPECTIVE JUROR:  Yes, I would say that.  I was born 
and raised in Switzerland.  So, it was more of a comparison to 
what I have been in, in my country than here; however, based on 
the information you have given out so far, it doesn't seem like 
this case has anything to do with that. 
THE COURT:  All right.  And, you have -- you do your 
own returns with the Turbo Tax program?  
PROSPECTIVE JUROR:  Online program, exactly. 
THE COURT:  Okay.  So, I want to make sure, because you 
said yes, but the way you wrote it makes it sound like it is a 
no.  So, one of the questions asks if you have feelings about 
police officers that would prevent you from rendering a fair 
verdict, and you said, "A police officer is a job.  If that 
person didn't do their job or their actions were questionable, 
then yes." 
PROSPECTIVE JUROR:  This was without knowledge, 
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obviously, what the court case would be.  I believe that, to 
me, it is like there is -- you have to do it, and you have a 
right, and if it was done incorrectly, then obviously, I would 
have an opinion about that.  
THE COURT:  Well, the bottom line is, would you base 
your decision in the case only on the evidence that -- 
PROSPECTIVE JUROR:  It would be based on the evidence. 
THE COURT:  That came out in the case.  All right.  
Thank you.
Mr. Joseph Vergera, what is your background?  
PROSPECTIVE EMPLOYEE:  Expert; civil engineer and 
lawyer.  And, I worked construction projects for a number of 
years.  And then I became a -- sort of working for consulting 
firms on contractual claims and quantification of damages. 
THE COURT:  All right.  And so how often are you 
testifying in courts?  
PROSPECTIVE JUROR:  I mostly practice international 
arbitration where my testimony is in the form of expert 
witness, and I am usually involved in at least four to five 
cases.  I think I am at six cases right now. 
THE COURT:  Okay.  And what type of law does your wife 
practice?  
PROSPECTIVE JUROR:  She works in mergers and 
acquisitions. 
THE COURT:  All right.  And, you indicated you knew 
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someone that had been arrested before.  Do you believe that 
person was treated fairly by the police and the prosecutors and 
the courts?  
PROSPECTIVE JUROR:  Oh, yes, I do. 
THE COURT:  And was that person prosecuted in state 
court or federal court?  
PROSPECTIVE JUROR:  Both.  They were one in state court 
in Puerto Rico, and then a second one in the District Court of 
San Juan, Puerto Rico. 
THE COURT:  Is there anything about those experiences 
that would make it difficult for you to be a fair juror?  
PROSPECTIVE JUROR:  No. 
THE COURT:  You indicated that your brother had applied 
for a PPP or the economic injury disaster loan during COVID.  
Were you involved in any way in that process with him?  
PROSPECTIVE JUROR:  No, not at all. 
THE COURT:  And, do you use an accountant to prepare 
your tax returns?  
PROSPECTIVE JUROR:  Yes, I do. 
THE COURT:  And you used the same person for many 
years?  
PROSPECTIVE JUROR:  For the last two years. 
THE COURT:  Okay.  And do you give this person your 
documents, and he or she prepares the returns, and then you 
review it and -- before it is sent out?  
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PROSPECTIVE JUROR:  Yes. 
THE COURT:  All right.  Thank you.  
All right, Mr. Juan Collado.  
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  Good morning.  And you are the head of a 
charter school?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And how long have you worked there?  
PROSPECTIVE JUROR:  For more than 20 years. 
THE COURT:  Okay.  All right.  And you have never been 
on a jury before?  
PROSPECTIVE JUROR:  Nope.  
THE COURT:  Okay.  And you said you use an accountant. 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  All right.  And is that -- I don't know.  
Do charter schools have to file tax returns, or -- 
PROSPECTIVE JUROR:  They have, but I have been using my 
accountant for some years.  So, I stay with him. 
THE COURT:  Okay.  And, do you provide all the 
documentation to the accountant?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And do you review the return before it is 
submitted?  
PROSPECTIVE JUROR:  That is correct. 
THE COURT:  Okay.  All right.  Thank you. 
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PROSPECTIVE JUROR:  I would like to tell you that I -- 
as part of the administration in the both schools I work, we 
have plenty of activities during the final weeks of evaluation, 
final evaluation to the teacher graduations.  So, I could face 
scheduling issues in the next two weeks. 
THE COURT:  We will take that into consideration. 
PROSPECTIVE JUROR:  Thank you. 
THE COURT:  All right.  Jonathan Amedee. 
THE WITNESS:  Yes, your Honor. 
THE COURT:  Good morning. 
PROSPECTIVE JUROR:  Yes, good morning.  
THE COURT:  All right.  And you work at Jackson South 
as an emergency department technician. 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  How long have you been doing that?  
PROSPECTIVE JUROR:  Nine months. 
THE COURT:  And before that, were you in school? 
PROSPECTIVE JUROR:  I was in school, and before that, I 
was working at Baptist West, in the ER.
THE COURT:  And you have a father and uncle retired 
from U.S. Customs?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And were they law enforcement officers?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, because of their experiences, would 
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you be able to follow that instruction about how to evaluate 
the testimony of a law enforcement officer?  
THE WITNESS:  Yes, I can. 
THE COURT:  Okay.  And would you be able to give both 
the Government and the defendant a fair trial?  
PROSPECTIVE JUROR:  Yes, I can. 
THE COURT:  All right.  And, one of the questions asked 
-- it says you might tend to side with the law enforcement 
since both your father and brother were law enforcement 
officers.  So, knowing what that jury instruction is, would you 
be able to set it aside and be fair to both civilian and law 
enforcement officers?  
PROSPECTIVE JUROR:  Yes.  Yes, I can. 
THE COURT:  All right.  And you received a stimulus 
check, but that was not something you had to apply for?  
PROSPECTIVE JUROR:  No. 
THE COURT:  Okay.  Okay.  The last question asks if you 
have any beliefs that would prevent you from reaching a verdict 
in a criminal case, you said, "Probably not.  My beliefs are 
Roman Catholic, and I am a conservative Republican. 
PROSPECTIVE JUROR:  That is before I knew what the 
trial consisted of.  This should be not be a problem. 
THE COURT:  You are sure?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  All right.  Thank you.  
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All right.  That brings us to German -- German Garcia?  
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  And are you retired now?  
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  And what did you used to do?  
PROSPECTIVE JUROR:  Driving trucks. 
THE COURT:  All right.  And how long have you been 
retired?  
PROSPECTIVE JUROR:  About a year ago. 
THE COURT:  All right.  Good for you.  
And, when was your wife's identity stolen?  
PROSPECTIVE JUROR:  Last time, about nine months ago. 
THE COURT:  All right.  And, you had a relative that 
was arrested for a DUI.  Do you think that person was treated 
fairly by the police and the prosecutors and the courts?  
PROSPECTIVE JUROR:  According to him, no. 
THE COURT:  Okay.  And who did not treat him favorably, 
the police or the prosecutors or the courts?  
PROSPECTIVE JUROR:  Police department, Broward 
Sheriff's Office. 
THE COURT:  And how long ago was that person arrested?  
PROSPECTIVE JUROR:  Last August. 
THE COURT:  Last August.  So, because of your 
relatively bad experience with the BSO, which is Broward 
Sheriff's Office, would you have a difficult time being fair to 
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the defendant?  
THE WITNESS:  No. 
THE COURT:  And, you have friends, though, that are 
police officers in Miami and New York?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  All right.  
And, one of the questions asks that if you know the -- 
tells you the defendant is a police officer, and asks you if 
you have any feelings, you said something, "I know a few police 
officers.  I will probably feel sorry for him" -- or for her, I 
guess, in this case.  
PROSPECTIVE JUROR:  I think of the families, and that's 
why I said that. 
THE COURT:  All right.  And, knowing that, would you be 
able to be fair to the Government?  
If they prove the case, would you be able to find the 
defendant guilty?  
PROSPECTIVE JUROR:  Yes, sir.  
THE COURT:  And do you use a accountant to help you 
with the tax returns?  
PROSPECTIVE JUROR:  My wife does it, and then she does 
Turbo Tax. 
THE COURT:  Okay.  All right.  Thank you. 
Next brings us to Danny Donat.
PROSPECTIVE JUROR:  Yes. 
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THE COURT:  What do you do at the hospital?  
PROSPECTIVE JUROR:  Operations coordinator. 
THE COURT:  How long have you been that?  
THE WITNESS:  Five months.
THE COURT:  What did you do before that?  
PROSPECTIVE JUROR:  I was an executive assistant for 
the vice president of finance at Baptist Hospital. 
THE COURT:  Okay.  And, you have been on criminal 
juries before that reached a verdict?  
PROSPECTIVE JUROR:  No. I was -- I was not selected for 
the jury. 
THE COURT:  Okay.  So, you went through this 
questioning, but were not selected?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  All right.  And, do you use an accountant 
to help you with your tax returns?  
PROSPECTIVE JUROR:  No.  I use online H and R Block. 
THE COURT:  All right.  Thank you.  
All right.  That brings us to Michael Louis Seymour.
PROSPECTIVE JUROR:  Good morning, your Honor.  
THE COURT:  Good morning.  And you work for the park 
and recreations department?  
PROSPECTIVE JUROR:  Yes.
THE COURT:  How long have you been doing that? 
PROSPECTIVE JUROR:  Over -- I want to say over six 
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years. 
THE COURT:  Okay.  All right.  And, you indicated that 
your uncle had been arrested before.  And do you think he was 
treated fairly by the police and the prosecutors and the 
courts?  
PROSPECTIVE JUROR:  I wouldn't know.  Like, I only met 
him in prison.  So, I wouldn't know. 
THE COURT:  Okay.  And, when you say, "in prison," you 
were visiting him in prison?  
PROSPECTIVE JUROR:  I only met him in jail, like. 
THE COURT:  Okay.  Oh, and do you do your own tax 
returns?  
PROSPECTIVE JUROR:  Yes, we have an accountant. 
THE COURT:  You have an accountant.  And, do you just 
give him all the documentation, or give her?  
PROSPECTIVE JUROR:  Yes.
THE COURT:  And then do you review the return before 
you send it in? 
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  All right.  Thank you.  
All right.  Let's go back to Mr. Scott Kirschbaum.
Good morning again.  
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  Good morning.  And you work in civil 
litigation, and, earlier in your career, had you ever done any 
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work in the State Attorney's Office, Public Defender's Office?
PROSPECTIVE JUROR:  I worked for the government before, 
for SBA when I first started, but that was it. 
THE COURT:  All right.  And what type of law does your 
spouse practice?  
PROSPECTIVE JUROR:  She is not working right now.  She 
says she is retired.  I say she is unemployed.  But, she was 
doing employment before that.  
THE COURT:  All right.  And, you have been on civil and 
criminal juries before.  Ever in federal court?  
PROSPECTIVE JUROR:  I was in a civil case that was in 
federal court in front of Judge Moreno. 
THE COURT:  And, how long ago was that? 
PROSPECTIVE JUROR:  It has to be been ten years ago. 
THE COURT:  All right.  And your law firm didn't apply 
for any PPP or economic injury disaster relief loans.
PROSPECTIVE JUROR:  My current firm, I don't know.  I 
wasn't with them at the time.  My prior firm may have, but that 
was above my pay grade. 
THE COURT:  And you use an accountant to do your 
returns?  
PROSPECTIVE JUROR:  A lot of times.  I also used Turbo 
Tax. 
THE COURT:  And, when you used an accountant, did you 
provide them with all your documentation. 
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PROSPECTIVE JUROR:  My wife did, yes. 
THE COURT:  And you review it before you send it in?  
PROSPECTIVE JUROR:  Yes, your Honor. 
THE COURT:  All right.  Thank you.  
All right.  Maria Jose Mayorga Sandoval.  
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  And you are a manager for a check cashing 
business?  
PROSPECTIVE JUROR:  Yes, a financial institution. 
THE COURT:  And how long have you been doing that?  
PROSPECTIVE JUROR:  18 years. 
THE COURT:  All right.  And, you have never been on 
jury duty before?  
PROSPECTIVE JUROR:  No. 
THE COURT:  And, do you use an accountant to do your 
tax returns?  
PROSPECTIVE JUROR:  My husband, through Turbo Tax. 
THE COURT:  Turbo Tax.  All right.  Thank you.  
PROSPECTIVE JUROR:  Thank you.  I just want to mention 
that I have a vacation scheduled from Friday, just in case I 
get selected. 
THE COURT:  From Friday -- like, when, on Friday?  
PROSPECTIVE JUROR:  What?  
THE COURT:  When, on Friday, is this vacation?  
PROSPECTIVE JUROR:  The 7th, Friday. 
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THE COURT:  No, what time -- 
PROSPECTIVE JUROR:  Later -- 
THE COURT:  -- like, time of day?  
PROSPECTIVE JUROR:  -- in the afternoon. 
THE COURT:  Okay.  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, where are you going?  
PROSPECTIVE JUROR:  My country, Nicaragua.  Family 
vacation. 
THE COURT:  Okay.  We will take that into 
consideration.  Thank you.  
All right.  Alicia Quintana.  Good morning.
PROSPECTIVE JUROR:  Yes, good morning.  
THE COURT:  You are not working.  Are you in school?  
PROSPECTIVE JUROR:  I am in flux -- between schools. 
THE COURT:  And where were you in school?
PROSPECTIVE JUROR:  I was in school at Miami Technical 
Institute for Surgical Technology. 
THE COURT:  And did you graduate?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And are you looking for a job?  
PROSPECTIVE JUROR:  Yes.  I applied for one.  I am 
getting an interview in two weeks. 
THE COURT:  Very good.  And, you indicated that you had 
a relative that had been arrested before. 
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THE WITNESS:  Yes, sir.
THE COURT:  And how old were you when they were 
arrested?  
PROSPECTIVE JUROR:  I was not born yet. 
THE COURT:  So, and from listening to family talk about 
it, since you already know about it -- 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Do you think that person was treated fairly 
by the police and the prosecutors and the courts?  
PROSPECTIVE JUROR:  I can't say.  I don't know much 
details. 
THE COURT:  Okay.  Was that here in this country that 
he was arrested?
PROSPECTIVE JUROR:  I am not sure. 
THE COURT:  And you have never been on a jury before?  
PROSPECTIVE JUROR:  I was summoned to one, but I wasn't 
able to show up. 
THE COURT:  All right.  Thank you.  
All right.  Reyn Vazquez, good morning.  
PROSPECTIVE JUROR:  Good morning, sir.  
THE COURT:  And you work for a cargo agent in the 
airport?
PROSPECTIVE JUROR:  Yes.
THE COURT:  How long have you been doing that?  Five 
years.
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THE COURT:  And what did you do before that?  
PROSPECTIVE JUROR:  ADT project technician. 
THE COURT:  And you have a friend who is a Broward 
Sheriff's Office law enforcement officer.  Is that for the BSO?
PROSPECTIVE JUROR:  Yes.
THE COURT:  And this is obviously a trial.  Is there 
anything about your friendship that is going to make it 
difficult for you to be fair to either the defendant or the 
Government?  
PROSPECTIVE JUROR:  It might. 
THE COURT:  And in what way?  
PROSPECTIVE JUROR:  I have always supported police 
officers.  So, in my opinion, I might be inclined to find for 
the police officer. 
THE COURT:  Thank you.
Arleen Lynch?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Good morning.  And you own a tag agency?  
PROSPECTIVE JUROR:  I do.
THE COURT:  Is that for cars, boats -- 
PROSPECTIVE JUROR:  Everything.  The license plate is a 
branch agency of the Tax Collector's Office. 
THE COURT:  And how long have you owned the agency?  
PROSPECTIVE JUROR:  I have owned it for a couple of 
years; worked there for about 20. 
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THE COURT:  Okay.  All right.  And your spouse also 
owns the business with you?  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  All right.  And you have a close friend 
that is with the Homestead Police Department?  
PROSPECTIVE JUROR:  Yes, a sergeant. 
THE COURT:  Is there anything about that friendship 
that would make it difficult for you to be a fair juror in this 
case?  
PROSPECTIVE JUROR:  No, your Honor. 
THE COURT:  And you have been on a criminal jury 
before?
PROSPECTIVE JUROR: I have. 
THE COURT:  Was that here in this building?  
PROSPECTIVE JUROR:  It was here in this building. 
THE COURT:  Do you remember how long ago that was?  
PROSPECTIVE JUROR:  It was before the pandemic hit.  
So, I think it was 2020.  
THE COURT:  Okay.  And, again, don't tell us whether 
you found the person guilty or not guilty.  But, do you 
remember what kind of case it was?  
Was it a drug case, or Medicare fraud, or some other 
case?  
PROSPECTIVE JUROR:  It was -- from what I remember, it 
was -- the person had a gun and was chased by the police, and 
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he said the gun wasn't his. 
THE COURT:  Okay.  All right.  
And, your business applied for the PPP loan and the 
EIDL loan?  
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  Did you use an accountant to assist you 
with that application?
PROSPECTIVE JUROR:  I did ask questions if I needed to, 
but he was the one who prepared the application. 
THE COURT:  And you gathered whatever documents you 
needed, and submitted the application? 
PROSPECTIVE JUROR:  Yes, I did. 
THE COURT:  And, when you do your tax returns, do you 
use that same accountant that you consulted with?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:   And, do you provide that person with all 
your documentations?  
PROSPECTIVE JUROR:  I do. 
THE COURT:  And then you would review it before it is 
sent in? 
PROSPECTIVE JUROR:  Yes, your Honor. 
THE COURT:  Okay.  All right.  Thank you.
PROSPECTIVE JUROR: You are welcome. 
THE COURT:  Before we go to the next juror, it has been 
more than an hour and-a-half, and I don't want to stress 
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anybody's body functions out.  So, let's take a short recess.  
Because there are so many of you coming and going, I am 
going to take a little bit longer than I would normally would.  
I normally take 15 minutes.  But, let's come back at five of.
And, everybody look at that clock up there to 
synchronize your watches.
Before you leave, look to your left and look to your 
right.  Remember who your neighbors are. We don't want to take 
20 minutes lining everybody else up again.  
So, please come back at five minutes to 11, and we will 
finish up the questioning, and, we will have the jury selected 
shortly after that.  
[Whereupon, the jury left the courtroom, and the 
following proceedings were had at 10:38 a.m.] 
THE COURT:  All right.  If you all can use restrooms on 
different floors so that we don't run into the jurors, and try 
to be back at five of 11.  
(Whereupon, there was a recess, after which the jury 
entered the courtroom and the following proceedings were had at 
10:54 a.m.:) 
COURT SECURITY OFFICER:  All rise. 
THE COURT:  Thank you.  Be seated.  
It looks like everybody is here.  Our next person, 
hopefully, is Ashley Mills.  
Good morning.
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PROSPECTIVE JUROR:  Good morning. 
THE COURT:  All right.  And you work at Homestead 
Correctional Institution.  What do you do there?  
PROSPECTIVE JUROR:  Correctional officer. 
THE COURT:  And how long have you been working there?  
PROSPECTIVE JUROR:  Six years. 
THE COURT: So, that is what -- is that a state prison 
where people are already sentenced?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, is there anything about your work that 
would make it difficult for you to be a fair juror in a 
criminal case?  
PROSPECTIVE JUROR:  No. 
THE COURT:  What about the fact that the defendant is a 
law enforcement officer?  
PROSPECTIVE JUROR:  No. 
THE COURT:  Okay.  All right.  And, you use an 
accountant to help you with your taxes?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, do you provide all the documentation 
for the accountant?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And then do you review it before it is sent 
in?  
PROSPECTIVE JUROR:  Yes. 
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THE COURT:  Okay.  Thank you.  
All right. Rita Jimenez?  
PROSPECTIVE JUROR:  Yes.
THE COURT:  Good morning.  And you are a chemistry 
teacher?  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  And how long have you been doing that?
PROSPECTIVE JUROR:  This is my first year. 
THE COURT:  And what did you do before that?  
PROSPECTIVE JUROR:  University.  This is the first 
year. 
THE COURT:  All right.
And, you have never been on a jury before?  
PROSPECTIVE JUROR:  Never been selected, no. 
THE COURT:  But you have gone through this questioning?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, you use an accountant to help you with 
your taxes?  
PROSPECTIVE JUROR:  Yes, correct. 
THE COURT:  And do you provide them with any 
documentation they need? 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, do you review it before it is sent in?  
PROSPECTIVE JUROR:  Sometimes. 
THE COURT:  Okay.  And so you celebrate the Sabbath on 
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Friday evening.  Is that sundown?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  So, we will make sure -- just remind 
me if you are chosen to be on the jury.
PROSPECTIVE JUROR:  I am also finalizing my grade book.  
I am also a teacher.  This week is the last week of school. 
THE COURT:  So, what happens if you were on the jury 
all week?  
PROSPECTIVE JUROR:  I will have to work at night to 
finalize my grade book, final exams. 
THE COURT:  All right.  We will take that into 
consideration. 
PROSPECTIVE JUROR:  Thank you, your Honor. 
THE COURT:  All right.  Is it Emily Lynn Batroune?  
PROSPECTIVE JUROR:  Yes, your Honor. 
THE COURT:  And, you work as a fleet service clerk for 
American Airlines?  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  How long have you been doing that?
PROSPECTIVE JUROR:  About seven years. 
THE COURT:  All right.  And, you said you had a good 
experience with somebody, an officer that responded to a 
medical emergency?  
PROSPECTIVE JUROR:  Yes.  Before American Airlines, I 
used to work for TSA.  So, I dealt with a lot of police 
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officers responding to emergencies. 
THE COURT:  Anything about those experiences that would 
make it difficult for you to be a fair juror, knowing 
everything about this case? 
PROSPECTIVE JUROR:  Not at all, your Honor. 
THE COURT:  Okay.  And, you said that you had received 
some financial assistance.  Is that the tax stimulus that 
everyone else got?  
PROSPECTIVE JUROR:  Yes.
THE COURT:  Nothing that you had to apply for?  
PROSPECTIVE JUROR:  No. 
THE COURT:  And, do you use an accountant to help you 
with your returns?
PROSPECTIVE JUROR:  Correct.
THE COURT:  And, do you provide all the documentation?  
PROSPECTIVE JUROR:  Yes, your Honor. 
THE COURT:  And, do you review those afterwards?  
PROSPECTIVE JUROR:  Absolutely. 
THE COURT:  Okay.  Thank you.  
All right.  Johanna Bojorge Perez. 
Good morning.  
PROSPECTIVE JUROR:  Good morning.
THE COURT:  And what do you do at Apple?  
PROSPECTIVE JUROR:  I am creative.  So, that is 
basically like a product trainer from the consumer level all 
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the way to the corporate level.  I also support with events 
like announcements and stuff.
THE COURT:  And how long have you been working there?  
PROSPECTIVE JUROR:  Seven years. 
THE COURT:  Okay.  All right.  And you indicated that 
you had a family member that had been arrested before.  Do you 
think that person was treated fairly by the police and the 
prosecutors and the courts?  
PROSPECTIVE JUROR:  Yes, your Honor. 
THE COURT:  And how long ago did that happen?  
PROSPECTIVE JUROR:  About four years ago, sir. 
THE COURT:  Anything about that incident that would 
affect you in this case?  
PROSPECTIVE JUROR:  No, sir. 
THE COURT:  All right.  So, one of the questions asks 
about your feelings towards police officers, and you said you 
have seen many instances that give you a poor opinion about 
police.  So, do you still have that opinion now?  
PROSPECTIVE JUROR:  I don't think all police officers 
are bad.  I do believe there are times where there are bad 
apples, and they have a tendency to hide evidence, or hide 
behind, like, the badge. 
THE COURT:  All right.  And so you know there is a 
police officer on trial in this case?  
PROSPECTIVE JUROR:  Yes. 
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THE COURT:  Starting out, would you be able to look at 
her and honestly say, "I will presume you innocent, and I will 
not find you guilty unless the Government proves its case 
beyond a reasonable doubt"?  
PROSPECTIVE JUROR:  I believe that if I find -- if 
evidence is presented that there is an attempt of hiding 
anything, I might be swayed.  I might have a pre-conceived 
notion. 
THE COURT:  All right.  Thank you.  
PROSPECTIVE JUROR:  One last thing.  I forgot my 
father-in-law was a police officer.  But, this was over ten 
years ago.  He is retired.  
THE COURT:  Okay.  Thank you.  
All right.  Is it Herson Rubio?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Good morning. 
And you work in the landscaping business?  
PROSPECTIVE JUROR:  Yes, with my dad. 
THE COURT:  And how long have you been doing that?  
PROSPECTIVE JUROR:  Like, I have been going since I was 
a kid, like, younger, and now I have been going like two, three 
years. 
THE COURT:  Okay.  All right.  And this is your first 
time on jury duty?  
PROSPECTIVE JUROR:  Yes, sir. 
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THE COURT:  And you never received any Government 
assistance during COVID?  
PROSPECTIVE JUROR:  No. 
THE COURT:  I guess you would have been a juvenile back 
then. 
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  Okay.  All right.  Thank you.  
Next we are going to speak to Stephen Fine.  
And you are not working now.  Are you retired?  
PROSPECTIVE JUROR:  Retired. 
THE COURT:  What did you used to do?
PROSPECTIVE JUROR:  Art teacher, substitute teacher, 
Dade County.  
THE COURT:  And how long did you teach?  
PROSPECTIVE JUROR:  15 years. 
THE COURT:  All right.  And you had a relative that was 
arrested before.  Do you think that person was treated fairly 
by the police and the prosecutors and the courts?  
PROSPECTIVE JUROR:  I don't know the details about it.  
I mean, he did go to prison for like 15 years, and we ended up 
taking care of his kids.  And, it was a little difficult. 
THE COURT:  And was he charged in state court or 
federal court?  
PROSPECTIVE JUROR:  I don't know. 
THE COURT:  Okay.  Is there anything about that 
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incident that would make it difficult for you to be a fair 
juror?  
PROSPECTIVE JUROR:  I don't believe so. 
THE COURT:  All right.  And you have a son-in-law that 
is a Miami police officer?  
PROSPECTIVE JUROR:  No.  My son-in-law, his mother is a 
police officer, Miami-Dade. 
THE COURT:  Oh. 
PROSPECTIVE JUROR:  But, I have a problem with her. 
THE COURT:  You have a problem with her?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Your son-in-law's mother?  
PROSPECTIVE JUROR:  Yes.  She is, like, racist to my 
daughter.  My daughter is half Hispanic, and she told my 
daughter to leave her husband.  And, you know, it is just -- it 
is very bad for my family. 
THE COURT:  Okay.  Well, I am sorry to hear that.
PROSPECTIVE JUROR:  I know I can't use that to, you 
know, affect my decisions, but it directly affects me and my 
family.  And, my daughter is a beautiful girl.  And, for her to 
tell my daughter to leave him because she is Spanish is very 
difficult.  
THE COURT:  I understand that.  It is horrible.  So -- 
but the real question is, when you say you have to, you have to 
if you are able to.  I don't want to put anybody in a position 
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that they are going to be asked to do something that they don't 
honestly believe in.  Do you honestly believe you could set 
aside this one person that is the mother of your son-in-law?  
PROSPECTIVE JUROR:  No.  It is hard to compartmentalize 
your emotions and say, "I am not going to let it affect this," 
but -- 
THE COURT:  Okay.  All right.  Thank you.  
All right.  That brings us to Ernesto Guerra.  
PROSPECTIVE JUROR:  Good morning, your Honor. 
THE COURT:  Good morning.
And, you are a certified trainer for Caterpillar?  
PROSPECTIVE JUROR:  Yes I work for the Caterpillar 
dealer here in south Florida.  So, I went through the 
Caterpillar accreditation program.  I have been with the 
company since 2005.  I started out as a shop tech, and 
progressively worked my way up. 
THE COURT:  Very good.  And, your brother is a crime 
scene technician for the Hialeah Police Department?  
PROSPECTIVE JUROR:  Yes, amongst other stuff, a list of 
other police officers I know. 
THE COURT:  Okay.  And, would your relationship with 
these police officers make it difficult for you to be a fair 
juror either to the Government or the defendant in this case?  
PROSPECTIVE JUROR:  I don't think so. 
THE COURT:  Okay.  And then there is a question that 
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asks about your feelings about police officers.  You say, 
"Usually, I defend law enforcement, as they are there for the 
defense of the citizens."
So, again, if you are selected as a juror, can you look 
at the Government and say, "Look, I know I generally support 
police, but in this case, if you prove the case, I will find 
the defendant guilty"?  
PROSPECTIVE JUROR:  As I wrote in my last question, my 
Christian beliefs, I am trying to do the best I can to come to 
any preconceived notions and to make sure I see all the facts 
before I made my decisions. 
THE COURT:  Okay.  So -- so, this last question about 
being a Christian, does that mean you would be able to make a 
decision in the case?  
PROSPECTIVE JUROR:  A fair decision, yes.  I would do 
my best to. 
THE COURT:  Well, there is a difference between "I will 
do my best" and "I will." 
PROSPECTIVE JUROR:  I will keep -- I will look at the 
both sides before any decision. 
THE COURT:  And the Government -- if the Government 
proves its case beyond a reasonable doubt, would you find the 
defendant guilty?  
PROSPECTIVE JUROR:  If they prove beyond a reasonable 
doubt, yes. 
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THE COURT:  And, if they don't prove the case beyond a 
reasonable doubt, will you find her not guilty?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  All right.  Thank you.  
All right.  Jeffrey Woodham, American Airlines pilot.  
So, where do you normally fly to?  
PROSPECTIVE JUROR:  I am based here in Miami on the 
780.  So, we do a lot of Latin America, Caribbean, and all 
throughout Mexico and Canada. 
THE COURT:  And how long have you been flying?  
PROSPECTIVE JUROR:  Only with American for less than 
two years.  But, I have been flying professionally since 2007. 
THE COURT:  And what type of law does your spouse 
practice?  
PROSPECTIVE JUROR:  He is currently working for the 
Department of Homeland Security.  He represents the U.S. 
Government in Immigration court.  
Prior to that, he was an AUSA for the Southern District 
of California, and, prior to that, he was a state prosecutor 
here in Miami-Dade County. 
THE COURT:  Did you say he was an AUSA?  
PROSPECTIVE JUROR:  He was a U.S. attorney in 
California, and assistant state attorney here in Miami-Dade 
County. 
THE COURT:  And did you know him when he was an 
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assistant U.S. attorney?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  And do you know what kind of cases 
he prosecuted?  
PROSPECTIVE JUROR:  Anything; California, mostly 
immigration and drug trafficking-related.  Here in Miami, he 
started in county court doing DV and then human trafficking. 
THE COURT:  All right.  Is there anything about his 
experience that would make it difficult for you to be a fair 
juror in this case?  
PROSPECTIVE JUROR:  No, your Honor. 
THE COURT:  All right.  And do you use an accountant to 
assist you in your tax returns?  
PROSPECTIVE JUROR:  We use H&R Block's tax preparation 
service. 
THE COURT:  Is that the online service?  
PROSPECTIVE JUROR:  The Turbo Tax, or online stuff. 
THE COURT:  Okay.  All right.  Thank you.  
All right.  Ethel Valle?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Good morning. 
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  So, you work for Florida Blue.  Is that the 
same as Federal Blue?  
PROSPECTIVE JUROR:  Yes.
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THE COURT:  And so can you help me get my finger fixed 
here?  
All right.  And, what do you do as a provider insurance 
rep?  
PROSPECTIVE JUROR:  So, I have assigned providers in 
the area of Homestead, about 624 that are assigned to me.  And, 
whatever they need, I would be responsible to help them.  
THE COURT:  All right.  And how long have you worked 
there?  
PROSPECTIVE JUROR:  15 years in May. 
THE COURT:  All right.  And, you have some people that 
you know who are police officers and law enforcement officers.  
Would you be able to follow that instruction about how to 
evaluate law enforcement testimony?  
THE PROSPECTIVE JUROR:  Yes. 
THE COURT:  Would you be able to be fair in reaching a 
verdict, to both the Government and the defendant?  
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  All right.  And you indicated that you had 
a bad experience with the IRS several years ago -- 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  -- relating to your mom.  But, were you 
helping her?  
PROSPECTIVE JUROR:  I was helping her through the -- 
all of the course of the IRS because she doesn't know how to 
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speak English well.  So, I had to call for her. 
THE COURT:  And did she have a business that she was 
being audited about, or just her personal returns?  
PROSPECTIVE JUROR:  No, she used to go to an 
accountant, and it looks like that accountant put that she was 
opening up a business, to give her more credits, and she wasn't 
aware.  
So, the IRS audited her for, I think, four or five 
years in a row.  They couldn't tell us why, but then we found 
out that the accountant was prosecuted criminally. 
THE COURT:  So, in other words, the accountant was 
doing this without her knowledge?  
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  Is there anything about that incident that 
would make it difficult for you to be a fair juror in this 
case? 
PROSPECTIVE JUROR:  No. 
THE COURT:  Thank you.  
Ember Alvarez?  
PROSPECTIVE JUROR:  Good morning. 
THE COURT:  And you work as a procurement manager.  
How long have you been doing that?  
PROSPECTIVE JUROR:  Two years. 
THE COURT:  And, what did you do before that?  
PROSPECTIVE JUROR:  I was working for a printing 
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company. 
THE COURT:  And, how long did you work there?  
PROSPECTIVE JUROR:  29 years. 
THE COURT:  All right.  And, you indicated that you 
knew someone that had been arrested before.  Do you think that 
person was treated fairly by the police and the prosecutors and 
the courts?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, anything about that incident that 
would affect you as a juror in this case?  
PROSPECTIVE JUROR:  No. 
THE COURT:  And how long ago did that happen?  
PROSPECTIVE JUROR:  Like, five years ago. 
THE COURT:  Okay.  And you were the foreperson on a 
civil jury that reached a verdict?  
PROSPECTIVE JUROR:  I was discharged before the last 
verdict. 
THE COURT:  Okay.  And why were you discharged?  
Was the whole jury discharged, or just you?
PROSPECTIVE JUROR:  Just me. 
THE COURT:  Is this because you had something you had 
to do?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Or some emergency that came up?
PROSPECTIVE JUROR:  Yes. 
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THE COURT:  Okay.  And, you indicated that you do use 
an accountant?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, do you review the documents before 
they are sent in?  
PROSPECTIVE JUROR:  That's correct. 
THE COURT:  Okay.  And, you said you don't understand 
English very well.  So, you served on another jury, and it 
seems like you have understood me pretty well.
PROSPECTIVE JUROR:  I understand, but there are some 
words that I am not a hundred percent.  So, that's why I put 
that on my statement. 
THE COURT:  All right.  Thank you.  
All right.  Kenneth Carusello.  
PROSPECTIVE JUROR:  Yes.  
THE COURT:  Now, you are now retired.  What did you 
used to do?  
PROSPECTIVE JUROR:  I was an attorney, but I am still a 
member of the Florida Bar.  I just don't have an active place 
or office anymore.
THE COURT:  What kind of practice did you do?  
PROSPECTIVE JUROR:  So, I did mostly civil litigation. 
THE COURT:  Did you do any criminal cases?  
PROSPECTIVE JUROR:  Very early on in my career.  Just a 
few small cases, but that was never a focus of my practice. 
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THE COURT:  All right.  And you indicated that you knew 
someone who had been arrested for a DUI.  Do you think that 
person was treated fairly by the police?  
PROSPECTIVE JUROR:  That was me.  That was me.  I 
didn't want to be inaccurate with that. 
THE COURT:  So, were you treated fairly by the police 
and the prosecutors and the courts?  
PROSPECTIVE JUROR:  I think the courts, yes, but the 
police, no. 
THE COURT:  And what police department was it?  
PROSPECTIVE JUROR:  I believe it was right here in 
Miami. 
THE COURT:  All right.  And how long ago was that? 
PROSPECTIVE JUROR:  Probably close to 40 years ago. 
THE COURT:  Is there anything about that incident that 
would make it difficult for you to be a fair juror in this 
case?  
PROSPECTIVE JUROR:  No, not at all. 
THE COURT:  All right.  And did you fill out an 
application for the PPP loan or the EIDL loan during COVID?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And did you use an accountant to assist 
you?  
PROSPECTIVE JUROR:  No. 
THE COURT:  You just did it on your own?  
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PROSPECTIVE JUROR:  Yes. 
THE COURT:  But, you do use an accountant to help you 
with your tax returns?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, do you use the same person year after 
year?  
PROSPECTIVE JUROR:  Yes, sir. 
THE COURT:  And, do you provide this person with 
documentation to help them, before -- you know, beforehand so 
they know what to put on the return?  
PROSPECTIVE JUROR:  Absolutely.
THE COURT:  Do you review the return before it is 
turned in?  
PROSPECTIVE JUROR:  Generally, I will rely on the     
expertise of the tax accountant.  I don't go over everything.  
I just ask if he needed any additional information, if he took 
whatever deductions are available, and that's it. 
THE COURT:  Okay.  
PROSPECTIVE JUROR:  I sign it.
THE COURT:  All right.  Thank you.  
Benny Small.  Good morning.  
PROSPECTIVE JUROR:  Good morning.  
THE COURT:  And, you are a project manager for a 
private development group?  
PROSPECTIVE JUROR:  Real estate. 
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THE COURT:  And how long have you been doing that?  
PROSPECTIVE JUROR:  Two-and-a-half years. 
THE COURT:  And what did you do before that?  
PROSPECTIVE JUROR:  Pastry chef. 
THE COURT:  That is a big change.
PROSPECTIVE JUROR:  Yes. 
THE COURT:  All right.  Does it pay better than a 
pastry chef?
PROSPECTIVE JUROR:  Yes.  Salary.  Before, it was 
hourly. 
THE COURT:  And do you still make pastries?  
PROSPECTIVE JUROR:  I do in my free time. 
THE COURT:  What is your favorite pastry?  
PROSPECTIVE JUROR:  Beignets. 
THE COURT:  Oh, okay.  And you indicated that you do 
know someone that had been arrested before.  Do you think that 
person was treated fairly by the police and prosecutors and the 
courts?
PROSPECTIVE JUROR:  I do. 
THE COURT:  How long ago was that incident?  
PROSPECTIVE JUROR:  30 years ago. 
THE COURT:  What police department?  
PROSPECTIVE JUROR:  I think Miami-Dade. 
THE COURT:  Is there anything about that incident that 
would affect you as a juror in this case?  
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PROSPECTIVE JUROR:  No, sir.  
THE COURT:  All right.  And, you have a number of 
friends who are in law enforcement or the military.  And, is 
there anything -- it looks like some negative experiences with 
police officers.  So, in the balance, would you have any 
difficulty either listening to testimony or judging this 
defendant who is a police officer?  
PROSPECTIVE JUROR:  No, sir.  
THE COURT:  All right.  The last question asked if you 
have any beliefs that would prevent you from reaching a verdict 
in a criminal case, and you said, "Yes, morals."
What does that mean?  
PROSPECTIVE JUROR:  Depending on appropriateness.  I 
feel like, again, depending on the case; but, I don't think 
this is one where this will impede on my morals or judgment. 
THE COURT:  All right.  Thank you.  
All right.  That takes us to Yakira Navarro. 
PROSPECTIVE JUROR:  Good morning.  
THE COURT:  Good morning.  So, you are the office 
manager for Young Israel at Bal Harbour?  
THE WITNESS:  It is a synagogue. 
THE COURT:  Okay.  And how long have you worked there?  
PROSPECTIVE JUROR:  13 years. 
THE COURT:  All right.  All right.  And the question 
that asked about your feelings towards police officers, you say   
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you don't have any feelings that would prevent you from 
rendering a fair verdict.  You just don't like people in power 
using their power unjustly.  So, I would hope we would all 
agree with that. 
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Is there anything about that, that would 
prevent you from being a fair juror in this case?
PROSPECTIVE JUROR:  Absolutely not. 
THE COURT:  Okay.  And you only received a stimulus 
check?  You didn't submit any applications?  
PROSPECTIVE JUROR:  Right.  But, I did submit it for 
the synagogue.
THE COURT:  You did?  
PROSPECTIVE JUROR:  Yes.  I thought the question was 
personal. 
THE COURT:  So, on behalf of the synagogue, were you 
the person that gathered the documents and met with the 
accountant?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And, was it PPP and the EIDL loan?  
PROSPECTIVE JUROR:  For the PPP, and we got the 
forgiveness for both. 
THE COURT:  Okay.  And, did you review the applications 
after you gave all the documents to the accountant, then he or 
she then would prepare the applications? 
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PROSPECTIVE JUROR:  I prepared the applications, and 
the accountant reviewed it. 
THE COURT:  Okay.  All right.  And, is there anything 
about that activity that would make it difficult for you to be 
a fair juror in this case?  
PROSPECTIVE JUROR:  No. 
THE COURT:  All right.  And, this is not a rape case.  
So, I assume your answer to the last question would not apply.
PROSPECTIVE JUROR:  Correct. 
THE COURT:  Okay.  Thank you.  
All right.  Christopher Arce.
PROSPECTIVE JUROR:  Good morning, your Honor. 
THE COURT:  Good morning.  And, you are purchaser and 
supervisor of operations for Flannigan's Enterprise.  Is that 
the Flannigan's Restaurant?  
PROSPECTIVE JUROR:  Yes, that's correct. 
THE COURT:  And how long have you been doing that? 
PROSPECTIVE JUROR:  I have been doing that for -- ten 
years, I have worked for the company, and I have been in that 
role for about five. 
THE COURT:  Okay.  And you have a cousin that works for 
ICE?  
PROSPECTIVE JUROR:  That is correct. 
THE COURT:  Is that here in south Florida?  
PROSPECTIVE JUROR:  ICE, yes.  
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THE COURT:  Would you be able to follow that 
instruction about police testimony?
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And would you be able to be fair to both 
the Government and this defendant?  
PROSPECTIVE JUROR:  Yes, your Honor. 
THE COURT:  And, that includes, based on your response, 
you said, "I support law enforcement in general."
So, if you were on the jury in this case, would you be 
able to find the defendant guilty if the Government proved its 
case?  
PROSPECTIVE JUROR:  Yes, your Honor. 
THE COURT:  And, would you be able to find her not 
guilty of this if the Government couldn't prove its case?  
PROSPECTIVE JUROR:  Yes, your Honor. 
THE COURT:  So, you or your company received the loans 
you applied for?
PROSPECTIVE JUROR:  I did not.  Our attorneys and 
accountants were involved with that. 
THE COURT:  And when you say you used an accountant, 
are you involved at all in the tax returns for the business, or 
just your personal returns?  
PROSPECTIVE JUROR:  That would be for my personal use.  
So, I used an accountant personally. 
THE COURT:  And do you provide the person with your 
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documents, and then review the return before it is submitted?  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  All right.  And you said that -- one of the 
last questions says, "Do you have any beliefs that would 
prevent you from reaching a verdict in the criminal case?"
And you said, "It depends on the case."
So, knowing what this case is about, is there anything 
that would prevent you from reaching a verdict?  
PROSPECTIVE JUROR:  No, your Honor.  But, I do have to 
say that I know a lot of companies who couldn't receive the PPP 
loan, or other people who would not be able to work during 
those times.  So, I do have some sort of a bias if someone did 
use it for the wrong reasons. 
THE COURT:  Okay.  Well, imagine if we were in trial 
over by Jackson for a murder case.  All right.  The defendant 
was charged with first-degree murder.  I would hope all 45 
jurors would say, "You know what, I am not in favor the 
first-degree murder.  I am against anybody who commits first 
degree murder."
So, there is nothing wrong with that.  The question is 
can you be fair to somebody?  
PROSPECTIVE JUROR:  Yes, I can. 
THE COURT:  All right.  Thank you.  
All right.  Which brings us to Michael McEachern.  
Good morning. 
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PROSPECTIVE JUROR:  Yes. 
THE COURT:  And when you say you are involved in 
investment, is that your only investment, or for other people? 
PROSPECTIVE JUROR:  No, I work at an investment 
advisory firm. 
THE COURT:  And how long have you been doing that?  
PROSPECTIVE JUROR:  At the firm?  13 years, and 
40 years. 
THE COURT:  In the industry?  
PROSPECTIVE JUROR:  Since college.  Sorry.  My writing 
isn't legible. 
THE COURT:  So, you generally have a good opinion about 
police, but you watched something on TV about the Valejo 
police, the one with the kid in the school?  
PROSPECTIVE JUROR:  Yes.  I just recently watched it, 
and it just had a sort of impact on me.  But, it was about a 
girl that had been raped in a very sort of bizarre story, and 
the Valejo police basically thought she made it up and she 
didn't.  But, so it was sort of a -- I can't remember the term, 
but there is sort of a bias in there in how they pursued it.  
So, so anyway, that just had an impact on me.  But, you know, I 
-- obviously, this is a very special case. 
THE COURT:  All right.  Is there anything about that, 
that would affect your ability to be fair in this case?  
PROSPECTIVE JUROR:  It would not.  I would be fair. 
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THE COURT:  You also said that you have some concerns 
about police integrity, although you do support the police.  
So -- that is why we tell people, police, like everybody else, 
there are good ones and bad ones.
PROSPECTIVE JUROR:  That was my intent, yes. 
THE COURT:  And you do use an accountant to help you 
with your returns?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  And do you review everything before it is 
submitted?  
PROSPECTIVE JUROR:  I do. 
THE COURT:  All right.  Thank you, sir.  
All right.  Jermaine Kemp. 
Good morning.
PROSPECTIVE JUROR:  Good morning.  
THE COURT:  And where do you work? 
PROSPECTIVE JUROR:  Public works.
THE COURT:  Miami-Dade?
PROSPECTIVE JUROR:  Yes, Miami-Dade Transit. 
THE COURT:  And how long have you been doing that?  
PROSPECTIVE JUROR:  24 years. 
THE COURT:  And where do you specifically do that?  
PROSPECTIVE JUROR:  I am a facility technician, that 
repairs and fixes everything. 
THE COURT:  All right.  And you have indicated you have 
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had different family members that have been arrested.  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  Do you think these people were treated 
fairly by the police and prosecutors and the courts?  
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Okay.  And, you have a girlfriend that is a 
Miami-Dade police officer?  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  Is she in uniform or a detective?  
PROSPECTIVE JUROR:  Uniform. 
THE COURT:  And, you also have bad experiences with 
police. 
PROSPECTIVE JUROR:  Just bad unless they realize I am 
in the final stages of being one. 
THE COURT:  So did you apply to be a police officer 
now?  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  So, we have a police officer that is on 
trial here.  Would the fact that you are applying to be a 
police officer affect your decision in any way?  
PROSPECTIVE JUROR:  No. 
THE COURT:  Okay.  And, you would find the defendant 
guilty if the Government proves it, and you would find her not 
guilty if the Government doesn't prove the case?  
PROSPECTIVE JUROR:  Correct. 
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THE COURT:  All right, thank you.  
And, finally, that takes us to Lorenny Estrada.  
PROSPECTIVE JUROR:  Good morning.  
THE COURT:  So, you work as an export coordinator?  
PROSPECTIVE JUROR:  Correct. 
THE COURT:  And, how long have you been doing that?  
PROSPECTIVE JUROR:  Well, in that company, about a 
year, but I have been in the business for over ten years. 
THE COURT:  Okay.  All right.  And your ex-husband was 
arrested for domestic violence.  Was that against you?
PROSPECTIVE JUROR:  Yes. 
THE COURT:  Sorry about that.
PROSPECTIVE JUROR:  It is okay. 
THE COURT:  And, do you think that case was handled 
properly by the police and the prosecutors and the courts?  
PROSPECTIVE JUROR:  Yes.  He got what he deserved.  
THE COURT:  Do you receive some Government assistance, 
or just the money that you received automatically without 
having to apply. 
PROSPECTIVE JUROR:  That's correct, for the kids. 
THE COURT:  Okay.  All right.  Thank you.  That is all 
the questions that I have.  
I am going to meet outside of your presence with the 
lawyers to go over their selections.  So, I am going to take 
another break for you all.  So, it is 11:25.  So, I will give 
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you all a recess until 11:45.  
When you come back, if you are not selected, we will 
excuse you and return you back to the fifth floor.  If you are 
selected, we are going to swear you in.  We will do the 
preliminary instructions, which take about ten minutes, and 
then we will break for lunch.  So, that way, we have everybody 
out of here around noon.  So, we will see all the jurors back 
at 11:45. 
COURT SECURITY OFFICER:  All rise for the jury.  
[Whereupon, the prospective jury left the courtroom, 
and the following proceedings were had:] 
THE COURT:  So, we are here in open court outside the 
presence of the prospective jurors, but the defendant and 
everybody else are here.  
So, again, the Government will go first on all 
odd-numbered jurors.  The defense will go first on all 
even-numbered jurors.  There is no back striking, and I will 
take up challenges for cause as we get to the jurors.  
All right.  Juror No. 1, Jennifer Rocha.  
MR. JONES:  Government accepts your Honor. 
THE COURT:  Defense?  
MR. SILBER:  Defense accepts No. 1, your Honor. 
THE COURT:  So, she is Juror No. 1.  
Juror number two, Arelys, any objection to excusing her 
for cause? 
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MR. JONES:  No objection from the Government. 
MR. SILBER:  No objection from the defendant. 
THE COURT:  I will excuse her for cause.  
Number three, Carolina Arias.  Government?  
MR. JONES:  The Government accepts, your Honor. 
MR. SILBER:  The defense would strike her, your Honor. 
THE COURT:  That is their first peremptory.  That 
brings us to Jacori Gooden, number four.  Defense?  
MR. SILBER:  Sorry, your Honor.  Can I have one second?  
THE COURT:  Yes. 
MR. SILBER:  We will keep him, your Honor. 
THE COURT:  Okay.  
MR. JONES:  Government accepts. 
THE COURT:  So, he is juror number two.  
All right.  Juror number five, Juan Tapia. 
MR. JONES:  The Government accepts.
MR. SILBER:  We accept, your Honor. 
THE COURT:  So, he is juror number three.  
All right.  Juror number six.  Gabriela Mehta.  
MR. SILBER:  We accept juror number six, your Honor.  
MR. JONES:  The Government strikes juror number six, 
your Honor. 
THE COURT:  That is your first peremptory.  
Juror number seven, Patsie Roopchand. 
MR. JONES:  The Government strikes. 
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THE COURT:  That is your second, and brings us to 
Misael Soto.  Any objection to excusing him for cause so he can 
make his doctor's appointment so he doesn't miss his trip?  
MR. SILBER:  Sorry your Honor which juror's name is 
that?  
THE COURT:  Mr. Misael Soto.  
MR. SILBER:  We have no objection to excusing him. 
THE COURT:  I will excuse him for cause.  
David Chen, any objection to excusing him for cause for 
language?  
MR. SILBER:  No, your Honor. 
MR. JONES:  No, your Honor. 
THE COURT:  All right.  Excusing him for cause.  
Number ten, Alexandra Aguilar.
Defense?
Number ten, Tanilov. 
MR. SILBER:  We are striking juror ten, your Honor. 
THE COURT:  That is defense's second peremptory.  
Juror number 11, Fitz Morrison.  
MR. JONES:  The Government accepts, your Honor. 
MR. SILBER:  We accept, as well, Your Honor. 
THE COURT:  He is juror number four.  
Juror 12 is Luz Baraya. 
MR. SILBER:  We accept her, your Honor. 
MR. JONES:  Government strikes. 
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THE COURT:  All right.  That is your third peremptory.  
Omayra Silva -- Government?  
MR. JONES:  The Government accepts, your Honor. 
MR. SILBER:  We accept, your Honor. 
THE COURT:  She is juror number five. 
All.  Next one up is Miguel Reyes.  
Any objection to excusing him for cause?  
MR. JONES:  Not from the Government. 
MR. SILBER:  Not from the defense either. 
THE COURT:  So, we will excuse him for cause.  
Number 15, Paloma Hernandez.  Government?  
MR. JONES:  One moment, your Honor, sorry.  
Government accepts. 
MR. SILBER:  Defense accepts, as well, your Honor. 
THE COURT:  So, she is juror number six.  
Next 16, Christian Rivera.  
MR. SILBER:  Defense accepts. 
MR. JONES:  Government accepts, your Honor. 
THE COURT:  Juror number 17, Scott Crawshaw.  
MR. JONES:  Government accepts, your Honor. 
MR. SILBER:  We are going to use a strike, Judge. 
THE COURT:  That was the defense?  
MR. SILBER:  Yes, your Honor.  I apologize. 
THE COURT:  It is not you.  I was looking down.  So, 
sometimes it is hard for me to -- all right.  So that's your 
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third -- 
MR. SILBER:  Yes. 
THE COURT:  -- peremptory.  
All right, Joseph Vergara, number 18.  
MR. JONES:  We are going to strike Mr. Davila, number 
18.  
THE COURT:  That is your fourth.
Number 19, Juan Collado.  Remember, he had all the 
scheduling issues the last week of school.  Any objection to 
excusing him for cause?  
MR. JONES:  No, your Honor. 
MR. SILBER:  No, your Honor. 
THE COURT:  We will excuse him for cause.  
Number 20, Jonathan Amedee. 
MR. SILBER:  We are on Jonathan Amadee; correct?  
THE COURT:  Yes.
MR. SILBER:  We accept Mr. Amadee, your Honor. 
MR. JONES:  The Government accepts, your Honor.  Sorry. 
THE COURT:  All right.  So, he is juror number eight.  
All right.  Juror number 21, German Garcia.  
MR. JONES:  The Government strikes, your Honor. 
THE COURT:  That is your fourth.  
All right.  Juror number 22, Dainey De Donatis.  
MR. SILBER:  Have we used four already?  Okay.  
We will strike her, your Honor. 
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THE COURT:  That is the defense's fifth.
That brings us to Michael Seymour, number 23.  
MR. JONES:  Accept, your Honor. 
MR. SILBER:  We accept also, your Honor. 
THE COURT:  He will be juror number nine.  
Juror 24, Scott Kirschbaum.  
MR. SILBER:  Your Honor, my only concern -- I would 
motion the Court to strike him only because he made a comment 
about appearing before you previously, and I just think it is 
better practice to not have someone who had any kind of 
relation. 
THE COURT:  To the judge?  
How would that affect him as a juror?  
MR. SILBER:  Sometimes, attorneys may wish to curry 
favor with courts.  That is just my instinctive concern.  
My preference would be to have him stricken for cause. 
THE COURT:  I deny that. 
MR. SILBER:  And, he also used to work for the Small 
Business Administration and FEMA, and SBA is an action 
involved, materially, and the focus of this case.  He may bring 
preconceived notions and particular experience. 
THE COURT:  All right.  I will deny the challenge for 
cause. 
MR. SILBER:  We will strike him using a peremptory. 
THE COURT:  All right.  
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Maria Jose Mayorga Sandoval.  Any objection to excusing 
her for cause since she has to leave Friday?  
MR. SILBER:  No, your Honor. 
MR. JONES:  No, your Honor. 
THE COURT:  And, I don't know how long the jury is 
going to be deliberating.  
Number 26, Alicia Quintana. 
MR. SILBER:  We accept Ms. Quintana.  
MR. JONES:  Government strikes 26, your Honor. 
THE COURT:  All right.  That is your fifth.  
And that brings us to Reynier Vazquez.  Any objection 
to excusing him for cause?  
MR. SILBER:  No, your Honor. 
MR. JONES:  No, your Honor. 
THE COURT:  All right.  That brings us to 28, Arlene 
Lynch.  
Defense?  
MR. SILBER:  We will strike 28, your Honor. 
THE COURT:  All right.  That is your 7th peremptory, 
and takes us to number 29, Ashley Mills. 
MR. JONES:  The Government accepts, your Honor.  
MR. SILBER:  We will accept Ms. Mills, your Honor. 
THE COURT:  All right.  So, she is Juror 10.  
Rigel Jimenez, any objection to excusing him for cause 
since he has to finish school?  
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MR. SILBER:  No, your Honor. 
MR. JONES:  No, your Honor. 
THE COURT:  We will excuse him for cause.
Number 31, Emily Batroune. 
MR. JONES:  Government accepts. 
MR. SILBER:  She is 31.  If I could just have a second 
to look at my notes -- 
We will strike that juror, your Honor. 
THE COURT:  All right.  That is your 8th.  
That brings us to Johanna Bojorge-Perez.  We have a 
question mark about her ability to be fair.  
Any objection to excusing her for cause?  
MR. SILBER:  No, your Honor.
MR. JONES:  No, your Honor. 
THE COURT:  We will excuse her for cause. 
Number 33, Herson Ruiz. 
MR. JONES:  The Government accepts.  
MR. SILBER:  We are going to strike him, your Honor, 
number 33, Mr. Rubio. 
THE COURT:  Okay.  That is the defendant's 9th.  
All right.  Stephen Fine, number 34.  
Any objection to excusing him for cause?  
MR. JONES:  No. 
MR. SILBER:  No objection.  
MR. JONES:  No, your Honor. 
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THE COURT:  All right.
All right.  Number 35, Ernesto Guerra. 
MR. JONES:  The Government accepts.  
MR. SILBER:  We have nine that we have used already, 
Your Honor?  
THE COURT:  Yes. 
MR. SILBER:  So, this is my last strike?  
THE COURT:  Yes.
MR. SILBER:  And how many jurors do we have selected so 
far?  
THE COURT:  Ten. 
MR. SILBER:  Ten.  We will accept him, your Honor. 
THE COURT:  Okay.  So, he becomes Juror 11.  
Jeffrey Woodham, number 36.  
MR. SILBER:  Your Honor, we would move to strike him 
for cause because his husband is a former AUSA, ASA, and his 
husband presently works for the Government.  I think it is just 
too close to this case.  And, for that reason, we would move to 
strike him for cause. 
THE COURT:  All right.  I will deny that.  I am denying 
the challenge for cause. 
MR. SILBER:  Okay. 
THE COURT:  He was unequivocal that he would be fair.  
MR. SILBER:  Can I have just one moment, your Honor?  
THE COURT:  Yes. 
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MR. SILBER:  All right.  We will accept Mr. Woodham, 
your Honor, after conferring with my client.  
MR. JONES:  The Government accepts.  Sorry. 
THE COURT:  So, he becomes juror number 12.  
So, let's pick two alternates.  
MR. SILBER:  Actually -- hold on. 
THE COURT:  We will give the defense two challenges, 
and the Government one for the alternates.  The first up is 
Ethel Valle.  
MR. JONES:  The Government strikes number 37.  
THE COURT:  Yes. 
MR. JONES:  Peremptory. 
THE COURT:  Yes.  So, then we have Ember Alvarez, 
number 38.  
MR. SILBER:  I would move to strike him for cause.  He 
expressed a language problem, specifically, he said.  Even 
though he could communicate with the Court, some words are not 
a hundred percent. 
THE COURT:  I will excuse him for cause.  There are 
other people -- I am not sure how honest he was.  But, if he is 
not being honest, he probably shouldn't be on the jury anyway.  
Kenneth Carusello, number 39. 
MR. JONES:  Government accepts, your Honor.  
THE COURT:  Defense?  
MR. SILBER:  Your Honor, we will strike number 39, Mr. 
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Kenneth Carusello.  
THE COURT:  All right.  Bennie Small.  
MR. JONES:  For Government, is it 39 or 40?  
THE COURT:  40. 
MR. JONES:  Did you say you accept him? 
MR. SILBER:  Oh, it is actually to me.  Sorry.  It is 
40.  I apologize, Judge.  Let me see his document real quick. 
We will accept Mr. Small, your Honor. 
THE COURT:  All right.  So, he is the number one 
alternate, number one. 
MR. JONES:  The Government accepts, your Honor. 
THE COURT:  Number 40?  
MR. JONES:  Yes. 
THE COURT:  All right.  Then I don't think you have any 
other challenges. 
MR. JONES:  Fair.  
THE COURT:  And then Yakira Navarro. 
MR. JONES:  Government accepts.  
MR. SILBER:  We accept, as well, your Honor. 
THE COURT:  So, she is alternate number two.  
Okay.  So, Jacob, I can't see.  Is there a number 14 on 
there?  
Oh, I see.  Okay.  
If you can get everybody, bring them in. 
[Whereupon, the jury entered the courtroom at 11:45 
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a.m., and the following proceedings were had:]  
THE COURT:  Come on up.  Don't take your seats.  Just 
come up here.  Don't take your seats.  
Make room for everybody.  Come up and fill in this 
whole area right here.  
Come on up.  There is a lot of you.  We need to use the 
whole space up here.  
All the way up.  
All right, folks.  If I call your name, I need you to 
have a seat in the jury box, and Mr. Hasbun will tell you which 
seat to take.  
Yakira Navarro.  
THE COURTROOM DEPUTY:  Ms. Navarro, please come 
forward.  
THE COURT:  Bennie Small.  
Jeffrey Woodham.  
Ernesto Guerra.  
Ashley Mills. 
Michael Seymour.  
John Amedee.  
Paloma Hernandez.  
Omayra Silva.
Fitz Morrison.  
Juan Tapia.  
Jacori Gooden.  
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And, Jennifer Rocha.  
If your name was not called, I am going to excuse you 
from further service on this case.  I need you all to report to 
the fifth floor where you were this morning.  They will give 
you any further instructions on behalf of all of us.  
I want to thank you for the time you gave us this 
morning, and for your honest answers.  
You are free to go back to the fifth floor.  Thank you.  
And, for those of you who have been selected, if you 
could please stand one more time to now be sworn in as the jury 
in this case.  
THE COURTROOM DEPUTY:  Jurors, please raise right hand 
to be sworn.  
Thereupon, 
THE JURY PANEL,
Was duly sworn and testified as follows:  
PANEL IN UNISON:  Yes. 
THE COURTROOM DEPUTY:  Please be seated. 
THE COURT:  All right.  
Members of the jury, you have now been selected and 
sworn as the jury in this case.  And, I need to explain some 
basic principles about a criminal trial and your duty as 
jurors.  These are the preliminary instructions; and, at the 
end of the trial, I will give you more detailed instructions.  
It will be your duty to decide what happened so that 
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you can determine whether the defendant is guilty or not guilty 
of the crimes charged in the indictment.  
At the end of the trial, I will explain the law that 
you must follow in reaching your verdict.  And, you must follow 
the law as I explain it to you, even if you do not agree with 
the law.  
You must decide the case only on the evidence presented 
here in the courtroom.  Evidence can come in many different 
forms.  It can be the testimony of what someone saw or heard or 
smelled.  It can be an exhibit admitted into evidence, like a 
photograph or a document.  It can sometimes even be someone's 
opinion.  
Some evidence proves a fact indirectly.  So, for 
example, if you all were here in this courtroom and you went 
downstairs in the lobby and you looked outside and you saw that 
the grass was wet and the streets were wet and the sidewalks 
were wet, and there is other people that are already in the 
lobby with dripping umbrellas, but, it wasn't raining right at 
the time you got down there, then you could infer that it had 
been raining, even though you didn't actually see it raining.  
That is also sometimes known as circumstantial 
evidence.  It is just series of circumstances that tend to 
prove a fact.  And, the law does not distinguish between the 
weight of direct and indirect or circumstance evidence.  It is 
up to you, as a jury, to decide what weight to give any kind of 
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evidence in the case. 
Certain things are not evidence, and must not be 
considered by you.  The statements and the arguments of the 
lawyers are not evidence.  In their opening statements and in 
their closing arguments the lawyers are allowed to discuss the 
case, but those statements are not evidence.  
Questions and objections by the lawyers are not 
evidence.  
And, it doesn't matter how forcefully a lawyer asks a 
question, it is only the witness' answer that is evidence,
And there are rules of evidence and trial procedure.  
And, it is the attorney's obligation to make any objections 
that they feel are proper.  
When an objection is made, I will do one of two things: 
I will either overrule the objection, which means you will 
either hear the answer or you will see the exhibit, or, I will 
sustain the objection, which means you will not hear an answer 
or you will not see the exhibit.  
When I sustain an objection, you should not speculate 
on why I did not allow the testimony or evidence to come in, 
and you should not speculate on what that evidence or testimony 
would have been.  Your verdict has to be based only on the 
evidence and testimony that did come in, not on questions that 
were not answered.  
Now, most of the time, based upon what little is said 
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in open court, I can make at least what I think is a correct 
legal ruling.  But, there may be times when in order to assist 
me in making a correct legal ruling, I need additional argument 
or additional information from the attorneys.  When we have 
those additional arguments, we are going to do them at sidebar 
outside of your presence.  
When you go back into the jury room at the end of the 
case to deliberate, I cannot go back in there with you.  That 
is not because you are hiding anything from me.  It is because 
you are doing your job as the judges of the facts, and that's 
not part of my job.  That's why I am not there with you.  
Likewise, when we are having discussions at sidebar, we are not 
hiding anything from you.  I am just doing my job as the judge 
of the law, and that's why you are not included in those 
discussions.  
Now, there may be times -- and hopefully, this won't 
happen, and it doesn't happen very often -- but there may be a 
time where I allow a witness to give an answer, or I allow an 
exhibit to come into evidence.  And then, upon further thinking 
about it, I decide, you know what, I should not have allowed 
that to come in.  
And, again, it is unlikely that that will happen.  But, 
if it does happen, then I will instruct you to -- I will strike 
the exhibit, and I will strike the testimony, and I will 
instruct you to disregard that testimony or evidence, and to 
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not discuss or it or consider it at all in your deliberations.  
And, again, even though it is unlikely to happen, if it 
does happen, it is extremely important that you follow that 
instruction and not consider any evidence or testimony that was 
stricken by me.  Now, there are other times -- and this does 
happen on a regular basis -- that testimony is admitted but 
only for a limited purpose.  
When that happens, I will instruct you at the time that 
the testimony comes in what that limited purpose is.  So, if 
testimony or evidence is admitted for a limited purpose, you 
have to only consider it for that limited purpose, and not for 
any other purpose.  
In reaching your verdict, you may have to decide what 
testimony to believe and what testimony not to believe.  You 
may believe everything a witness says, or part of it, or none 
of it.
In considering the testimony of any witness, you may 
take into account the opportunity and ability of the witness to 
see or hear or know the things testified to.  The witness' 
memory, the witness' manner while testifying, the witness' 
interest in the outcome of the of the case, and any bias or 
prejudice of the witness; whether other evidence contradicted 
the witness' testimony, the reasonableness of the witness' 
testimony in light of all the evidence, and other factors that 
bear on the believability of the witness.  
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And, I will give you some additional guidelines for 
determining the believability of witnesses at the end of the 
case.  
As you know, this was a criminal case, and there are 
three basic rules that you must keep in mind; first, the 
defendant is presumed innocent until proven guilty.  The 
indictment against the defendant brought by the Government is 
only an accusation, and nothing more.  It is not proof of guilt 
or anything else.  
The defendant, therefore, starts out with a clean 
slate.  
Second, the burden of proof is on the Government until 
the very end of the case.  The defendant has no burden to prove 
her innocence or present evidence or to testify.  And, since 
the defendant has the right to remain silent, and may choose 
whether to testify, you cannot legally put any weight on a 
defendant's choice not to testify.  
It is not evidence.  
Third, the Government must prove the defendant's guilt 
beyond a reasonable doubt.  I will give you further 
instructions on this point later.  But, bear in mind that the 
level of proof required is quite high.  
Our law requires our jurors to follow certain 
instructions regarding their personal conduct in order to help 
assure a just and fair trial.  
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First, to not talk among yourselves or with anyone else 
about anything related to the case.  Of course, you can call 
the people you live with or the people you work with and tell 
them you are on the jury, tell them the case will last until 
Thursday or Friday.  But, I would not even tell them what the 
charges are -- after what -- the little summary of the case I 
give you -- about the case because that may prompt you to say 
something, them to say something to you that you should not be 
hearing.  
And, do not, at any time, request, accept, agree to 
accept or discuss with any person any type of payment or 
benefit in supplying information about the trial.  
Next, you must promptly tell me of any incident you are 
aware of involving any attempt by any person to improperly 
influence you or any member the jury.
Do not visit or view any of the places described in the 
evidence, and/or the places involved in the case.  
And, you cannot use any Internet maps or Google or any 
other property or devices to search for or view of any location 
discussed in the testimony.  
And, do not read, watch, or listen to any reports about 
the case, whether on the newspaper, television, like the 
Internet or any other news media.  
Q.
And, do not attempt to research any fact, issue, law 
related to the case, whether by discussion with others, by the 
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library, or by Internet research or any other source.  
And, in this age of instant electronic communication 
and research, I want to emphasize that in addition to not 
talking face to face with anyone about the case, you must not 
communicate with anyone about the case by any other means, 
including telephone, text message, email, Internet chat, chat 
rooms, blogs or social media, websites such as Facebook, 
Instagram or X.  
It is important that you understand why these rules 
exist and why they are so important.  Our law does not permit 
jurors to talk with anyone else about the case, or to permit 
them to talk to them about the case, because only jurors are 
authorized to render a verdict.  Only you have been found to be 
fair, and only you have promised to be fair and taken an oath.  
No one else is so qualified.  
And, the law does not permit jurors to even talk 
amongst yourselves about the case.  
And to me, this is another one of those areas that is 
just like not consistent with common sense because you have 14 
people from 14 different walks of life, 14 different areas of 
our district.  The one thing that unites you is your service as 
jurors in the case.  
So, you would think the natural thing to do during 
breaks is to talk about the case.  But, there are some very 
valuable reasons not to talk about the case prior to your 
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deliberations, because first of all, sometimes having early 
discussions about the case closes your mind to other evidence 
that may come in, come before you later in the case.  So, it is 
really important for you not to discuss the case even among 
yourselves until your deliberations.  
So, if you wish to take notes during the trial, you 
will be allowed to do so.  And, when we come back after lunch, 
you will have a notebook and pen for all of you to take notes, 
if you wish to do so, with the following instructions.  
No. 1, if you take notes, do not allow your note taking 
to distract you from the next thing that is happening in court.  
Sometimes, jurors are so focused on writing down something a 
witness said they are not listening to the next thing that may 
be more important, or may contradict what you are writing down.
Also, if you take notes, notes are for you to help 
yourself to remember the testimony during deliberations.  They 
are not to be used as some argumentative tool and say, "Hey, I 
wrote it down, and I am right and you are wrong."
Third, if you choose not to take notes, I am 
instructing you that your recollection is just as valuable and 
valid as the recollection of a juror who did take notes; so, 
when you reach a verdict, it should be your individual and 
collective recollections of the testimony or evidence, not 
whether you did or didn't take notes.  
And, finally, each of you is responsible for paying 
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attention to the testimony and evidence on your own.  You 
can't, like, appoint somebody to be the secretary to take notes 
for you so the other 13 of you can Z out during the trial.  
All right.  When we come back from lunch, we are going 
to begin the trial.  Each side will have the opportunity to 
make an opening statement to you.  And, as I said earlier, the 
opening statements are not evidence, but they do give an 
opportunity to the lawyers to tell you what they believe the 
evidence will show during the trial.  And, many times, in order 
to accommodate a witness's schedule or schedules of another 
witness, the trial doesn't take place in a chronological 
sequence.  So, if a witness testifies somewhat out of sequence, 
by having heard the opening statement, you have an idea of or a 
view of the case so you know where that testimony fits in.  
After the opening statements, witnesses will be called 
to testify under oath.  They will be examined and 
cross-examined by the attorneys, and then documents and other 
exhibits may be presented.  And, at the end of all the 
evidence, the attorneys will make their final or closing 
arguments to you, and I will give you the final jury 
instructions before you deliberate.  
So, at this time, I told you we would be breaking 
around noon.  So, we are a couple of minutes past that, and I 
apologize for that.  
When you leave here, I want you to go through the jury 
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room and meet where Jacob is so he can get your contact 
information from you.  From now on, that is where you are going 
to go when you come in the morning, when you -- when we take 
breaks, unless you need to go for some parking information to 
the fifth floor.  
So, please go with Jacob.  So, I will give you a few 
minutes to meet with him, since it's your first day downtown, 
for most of you
So, let's come back at 1:45.  It a little more than an 
hour, and that is a little longer than we take, normally.  So, 
we will see everybody back at 1:45, and we will go forward with 
the opening statements at 1:45.  
[Whereupon, the jury left the courtroom at 12:05 p.m., 
and the following proceedings were had:]  
THE COURT:  Thank you.  Please be seated.
We are in open court outside the presence of the 
jurors.  But, everybody else is here.  
Who is going to give the opening statement for the 
Government?  
MR. LOVE:  I am, Your Honor. 
THE COURT:  All right.  
And how long do you anticipate your opening statement 
is?  
MR. LOVE:  Ten, 15 minutes. 
THE COURT:  And the defense, Mr. Silber, how long is 
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your opening statement?  
MR. SILBER:  About the same, your Honor. 
THE COURT:  And, you have witnesses lined up that will 
take us to 5:30 today?  
MR. JONES:  Yes, your Honor. 
THE COURT:  We will see everybody at 1:45.  
(Whereupon, there was a recess at 12:06 p.m., after 
which the following proceedings were had at 1:57 p.m.:)   
THE COURT:  Bring in the jury.  
COURT SECURITY OFFICER:  All rise for the jury.  
THE COURT:  Welcome back, everyone.  Please be seated.  
Everybody has a notebook and a pen, if you want to use 
them.  At this point, we are going to go forward with the 
opening statements, and we are going to hear first from 
Mr. Love on behalf of the Government.  
MR. LOVE:  Thank you, your Honor. 
Good afternoon, ladies and gentlemen of the jury.  In 
January 2021, the defendant, Alexandra Acosta received a tax 
bill for $18,000.  This case is about the decision she, a 
sworn, trained, and educated law enforcement made in the 
following weeks to conspire with her tax preparer to 
fraudulently obtain $20,180 from the Paycheck Protection 
Program to help pay that tax bill.  
Members of the jury, the defendant is facing four 
counts.  Count 1 is charging her with conspiracy to defraud the 
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Government by making false statements on her PPP application.  
Conspiracy is just an unlawful agreement, and here, 
that count alleges that she, along with her tax preparer, 
Vilsaint St. Louis agreed to make the false statements for the 
SBA, the purpose of getting the paycheck protection loan, PPP, 
the agency that was in charge, this is the Small Business 
Administration.  
And.  Counts 2 and 3 are the actual counts.  Those are 
the actual counts for the statements that were made.  Count 2 
relates to the statements that were made on the actual loan 
application, and Count 3 relates to the statements that were 
made on the loan forgiveness application.  
Count 4 charged the defendant with wire fraud because 
of those false statements to the Small Business Administration.  
She received $20,180 in her bank account.  
Now, the defendant was hired as a deputy sheriff by the 
Broward Sheriff's Office in 2013.  In 2016, she started her own 
small business as a licensed realtor.  She was working as an 
independent realtor for real estate brokers in the area.  And, 
you are going to hear that the Broward County Sheriff's Office 
had a policy in place that required its employees and its 
deputy sheriffs to fill out an off-duty employment form to 
notify them of this extra duty.  
Now, you are going to see the records that the 
defendant did and completed, one of those off-duty forms in 
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2016, 2017, and the last one was in 2018.  But, in 2019, and 
2020, you are going to hear that she worked for Valordog LLC, 
which was doing business as  Bluevine Realty.  You are going to 
hear from the owner of the company, and he is going to come in 
and he is going to testify that in 2019, Valordog LLC issued 
checks in the amount of $14,000 to Ms. Acosta.  
And, in 2020, she received $675.  
Now, also in 2020, COVID hit.  And, the economy 
grounded to a halt.  And, millions of paychecks disappeared.  
The federal government was quick to set aside money so that it 
could help a collapsing economy, and it created the Paycheck 
Protection Program, which was administered by that federal 
agency, the Small Business Administration.  
Now, under the PPP, small businesses could apply for 
loans through private lenders, which were guaranteed by the 
Small Business Administration.  This program was designed to 
help restaurants and shop owners and other small businesses 
keep the lights on, keep the doors open, and protect the 
paychecks.  
Now, you are going to hear from the SBA that it was the 
applicant's responsibility to provide true and accurate 
information, because the SBA and its lenders relied upon the 
business owners to tell the truth.  And, you are going to see 
the defendant's PPP application.  You are going to see that 
that is riddled with lies and false statements, and, with it, 
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attached were false tax documents.  
Now, we know that the defendant -- and you are going to 
see the defendant knew, that that form contained those lies and 
those false documents to help pay for that tax bill.  
Now, that tax bill was the result of an IRS audit that 
the defendant was going through for her 2018 and 2019 tax 
returns.  
Now, as you can imagine, the 2019 tax returns were part 
of the audit.  
Now, the 2019 tax return which was filed with the 
federal government claimed that defendant's small business had 
a gross income of $14,000.  That relates back to what you are 
going to hear from Valordog LLC, the owner of that company.  
Now, from the official IRS records that will be 
presented for you, you are going to learn that Mr. St. Louis, 
her tax preparer, worked for Victory Taxes, and, they had a 
relationship because Mr. St. Louis had been doing her taxes for 
several years.  
What you are going to see in those statements is that 
the defendant, when she would make an appointment with Victory 
Taxes, would show up with her documents and her receipts, and 
she would sit down with Mr. St. Louis and go through the 
figures and figure out what her expenses were.  
She then would review what was determined to be the 
appropriate number, and then sign and submit the tax return.  
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But, in January 2021, the IRS issued that tax bill of 
$18,000.  And, you are going to hear that the defendant was on 
the phone with the tax auditor and Mr. St. Louis, and they were 
talking about the errors that were filed in some of the taxes, 
and they were talking about the bill.  
That same day, on February 1st, the defendant's PPP 
loan application is created inside Victory Taxes.  
The PPP loan application for the defendant claimed that 
her monthly payroll was $8,000.  And, the PPP application 
claimed that the money was going to loan money, was going to be 
used for payroll and utilities, mortgage interest, property 
damage.  And, attached to it was a fake 2019 tax return for the 
defendant, which claimed $103,000.  
Days later, the defendant receives two emails to her 
G-mail account.  The first email that you are going to see 
says, "Review your PPP loan application.  It has been 
approved."
The second email says, "Please review and sign your 
application," and attached to that email was the loan 
application submitted on February 1st.  
Now, on February 3rd, you are going to see that the 
loan application was signed.  And, the money was then 
deposited, the $20,180 was deposited into her bank account.  
And, the defendant transferred $19,000 to her brokerage firm, a 
brokerage account that she had, but then really cancelled it 
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133
and moved $10,000 and invested it in the stock market.  
And, you are going to see that she knew what was going 
on.  She knew about the false statement.  She knew about this 
conspiracy.  
After that loan was funded, she sends an email to 
Mr. St. Louis and says, "Please don't tell my wife about the 
IRS case or the loan.  She doesn't know, and I don't want to 
stress her out."  
Now, in March, the defendant reaches back out to the 
IRS and sends the IRS a letter.  And, in that letter, she 
contradicts what she had previously told them.  In fact, she 
says, "Do you know what, now, I realize that I just drop off my 
documents, I don't sit with him, and then I sign later.  And, 
now, looking at everything, I don't know how Mr. St. Louis came 
up with these numbers.  I wasn't a part of that process."
And, she says, "I just signed everything, and I know 
that it is my responsibility to review these documents, and I 
will pay more attention in the future."  
Now, after she just told the IRS that Mr. St. Louis was 
responsible for the $18,000 tax bill, she then provides him 
with her G mail user name and password in April.  And, the 
Government is going to show that she does that so that her loan 
forgiveness application could be submitted.  And, on 
April 21st, from inside of Victory Taxes, a loan forgiveness 
application is filed.  
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And, on that loan forgiveness application is the claim 
that all that money was used for payroll costs.  
Members of the jury, after you have heard all of the 
evidence, and you have considered the testimony, the Government 
is going to have an opportunity to come back up here and talk 
to you.  And, when we come back up here, we talk to you, we are 
going to ask you to return the only verdict consistent with the 
evidence you will see in this case, and that is the defendant 
is guilty on all counts.  
Thank you.  
THE COURT:  All right, thank you. 
Mr. Silber?  
MR. SILBER:  Thank you, your Honor.  
Good afternoon, ladies and gentlemen.  
My name is Brian Silber.  Again, it is a pleasure to 
see everybody today.  And, I have the honor and distinction of 
representing Alexandra Acosta, who is present here in the 
court.  
Let's talk about her case.  First, we live in a society 
where people do not make their own clothing, do their own 
surgeries, build their own buildings.  We live in a society 
where everybody has a specialized function.  
I am a lawyer.  Each of you has a position in life.  
And, the way our society works is, we all kind of work and 
depend on each other to get everything done.  What do I mean by 
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135
that?  
If I am sick, I go to a doctor, I don't go 
self-educate.  Like I don't go to medical school and figure out 
how to do my own surgery.  When I need my taxes done, I go to a 
tax preparer or accountant.  
When I need a building built, I hire engineers and 
construction workers.  
And, in our society, there is a level of trust that all 
of us do on a daily basis.  We are doing it right now as we sit 
here.  We are trusting that this ceiling in this building will 
not cave in on us because there were other people that came 
before us and built it properly.  And, it was inspected 
properly, and everything is safe and secure.  
And, we do this every single day of our lives.  And 
that is exactly what this case is about.  Ms. Acosta trusted 
her tax preparer.  She trusted him to do his job honestly.  And 
let's make that distinction.  There is a difference between 
skill and honesty.  She never, as you will see in the evidence, 
had any reason to distrust his honesty.  And, that's why she 
trusted him.  
So, let's talk about what happened.  Yes, it is true, 
she was being audited.  It is true the IRS told her, "You might 
owe about $18,000."
By the way, the evidence will show that was later 
reduced to about 12 or so.  
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Here is the thing.  They are trying to tell you that 
she was sophisticated, which means she has a motive to defraud.  
But, this is the problem.  There is going to be shown a 
conflict in the evidence.  
On February 1st, 2021, she met with Mr. Vilsaint 
St. Louis to do her taxes, and they had a discussion about this 
PPP loan.  That same day, the application is applied for, using 
an IP internet connection that belongs to him.  
Two days later, on February 3rd, the loan was approved.  
That same day, $20,180 was wired into her account.  And, just 
like the prosecutor said.  You know what the evidence is going 
to show she did with that money?  
She didn't spend it on the IRS.  She didn't spend it on 
her taxes.  She immediately wired it to Robinhood.  That shows 
us what her true intent was.  
She was not getting this money for anything to do with 
the IRS, because if she did, that is what she would have done.  
It was only a couple of days later -- we are not talking six 
months, a year, two, three years.  Again, things can change.  
The way she spent the money will be our best insight into what 
her intentions were.
Let's talk about February 1st, 2021.  Ms. Acosta met 
with her tax preparer that day and they discussed her taxes.  
And, in that conversation, he mentions to her, "You will 
qualify for a PPP loan because as a realtor, you get a 1099.  
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And if you have a 1099, you are going to qualify for about 
$20,000."
So, she says to him, "What do you mean?  I don't have 
employees.  I don't pay payroll.  I don't write paychecks."
And he goes, "That's okay.  Even though that is what 
they call it, you can use the money for other things."
But, he doesn't elaborate beyond that.  What you are 
going to hear is that this is not a tax preparer she hired 
yesterday.  It is not someone she meet on the street a month 
ago.  She has known him for about nine years.  At that point, 
he had been preparing her taxes since 2014.  
This gentleman had access to her most private, personal 
financial information.  
They made an issue of her being in law enforcement, 
which I will address a little bit further in a second.  But, 
what you will hear, for law enforcement, your personal 
identification information is something that is held very 
close, and it is because they have dangerous jobs.  
And, Ms. Acosta, as you will hear, is not a traffic 
cop.  She doesn't ride around on a motorcycle, fighting with 
people, giving them tickets.  She us a highly decorated SWAT 
officer.  And, before that, she was assigned to the airport, 
where she provided protection to people like the president of 
the United States of America, the vice president, and other 
dignitaries.  
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When she met with Mr. St. Louis, he told her that she 
qualified, and she believed him.  He also said he would handle 
the entire process, just like he does with her taxes.  When she 
went to him all those years to prepare her taxes, she didn't 
sit there with him and fill out the forms and submit them to 
the IRS.  She drops off, "Here are my receipts."
Do they have a meeting where they discuss it for a few 
minutes?  Sure, she does.  But, he handles everything.  He 
fills out the form.  He submits it electronically.  That was 
the manner in which they conducted their business.  That was 
normal for her.  
And, based on the length of their relationship, the 
fact that she never had a problem with him in terms of securing 
her very precious personal information, not just her name, 
social security and date of birth and where she lives, but her 
wife, as well, and her two young kids, as well.  
This is a sensitive issue for her.  And, she never, in 
the entire time that she dealt with this guy, had a trust 
issue.  It was never an honesty issue.  
But, as you will see with this audit business, 
unbeknownst to her, it turns out he was a pretty lousy tax 
preparer.
He was telling her, "Everything is fine.  This will 
blow over.  No big deal."
But, it turns out what was wrong with her taxes was he 
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did a double entry of her property tax.  It was a mistake he 
made.  He admitted he made it.  He told the IRS that it was his 
fault.  And, based on that, that is one of a couple of things.  
She had an underreport of the income and owed a tax.  But, it 
wasn't because of anything she did.  It was because of what he 
did.  
So, let's get to the basics of this case.  
90 percent of what you are going to hear from the 
Government, we don't disagree with.  We are in agreement.  Was 
there a PPP loan applied for?  
Yes, there was.  
Was it applied in her name?  
Yes, it was.  
Did it get signed through her email account?  
Yes, it was.  
Was it approved?  
Yes, it was. 
Did she get the money?  
Yes, she did.  
Did she spend the money on personal expenses?  
Absolutely.  We don't deny that.  
And then, later on, when it came time to do the 
forgiveness application, he filled it out and submitted that 
for her, as well.  And, she doesn't deny that that was 
submitted.  And, she doesn't deny that there was fraud in 
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there.  The guy totally lied.  He totally lied.  
The first time Ms. Acosta heard there was a problem 
with any of this was when she was arrested last October.  This 
festered for a couple of years.  She was totally in the dark.  
And -- but now, it all makes sense.  It all makes sense.  
Because they are right about one thing.  When it comes to 
motive, there was a motive to get money to pay the IRS.  But, 
it wasn't hers.  It was Mr. St. Louis's, because he committed 
malpractice.  He is the one who messed up her taxes.  He is the 
one who caused her to incur the $18,000 loss.  
And, this whole thing was so he would cover his own 
self while keeping her in the dark about it.  
You are going to see from the tax records that she 
couldn't even get this guy on the phone.  She ended up having 
to call the IRS herself just to find out what's going on with 
the case.  
The tax preparer also couldn't -- sorry, the IRS 
person, the tax compliance officer couldn't get hold of him.  
"Multiple attempts to get me the documents that I 
need."  
In fact, there was an argument that he had with that 
person about preventing Ms. Acosta from even speaking to her, 
and the tax compliance officer from the IRS had to tell him the 
limits of his representation, that she can talk to Ms. Acosta, 
and she will talk to Ms. Acosta, and that is what happened.
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Ms. Acosta was totally cooperative.
But, we now understand the reason why he didn't want 
Acosta talking to the tax preparer was because he didn't want 
her to know the extent of his malpractice, the level of 
mistakes that he made.  He concealed it from her.  He presented 
this as part of an economic stimulus that COVID had required.  
So, with that, let's all mentally go back in time.  
We've got to get into a time machine to understand this case.  
It is very difficult to look at it from today.  This is 
back in the days of coronavirus, when restaurants were closed, 
movie theaters were closed, everybody was working from home for 
the very first time.  
Things were different then.  
And, it all made sense to her because of how it was 
presented to her.  My client is innocent.  She made a mistake  
in trusting this guy, based on what she knew.  
But, he is the one that did this.  It wasn't her, and 
that is what the evidence is going to prove.  
7356139104.  
What is that?  
You will see that is an address that appears on the 
DocuSign certificate that purports to show she signed the loan 
application.  It was through her email.  
But that is -- that IP address belongs to 
Mr. St. Louis.  And, you are going to see that that IP address 
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appears on his own SBA DocuSign certificate.  
You are going to see through the records that the 
Government admits from the application process of the loan with 
the SBA, every time someone logged onto their system to submit 
an application components, it logged their IP address.  
And, there are three log-ins; one on February 1st, one 
on February 2nd, and one on February 3rd.  
Every single time, you are going to see the same 
IP address.  7356139104, belonging to Mr. St. Louis.  It does 
not belong to my client.  
If you can trust somebody with your social security 
number and your children's names and addresses and birthdays, 
as a specialized law enforcement, where security matters, you 
can trust them with your email address and, you know what, 
again, that is how modern society works.  
When someone goes to the doctor and the doctor puts a 
needle in their arm, you are not taking that fluid to a lab to 
test it before you let the doctor do that because there is a 
level of professional trust.  We have trust in our 
professionals, and that is how our system works.  
Three things I would like to reiterate as we watch the 
evidence unfold; No. 1, as Judge Scola has instructed, my 
client is innocent until proven guilty.  She is innocent until 
proven guilty.  As she sits on that chair, she is innocent.  
That status does not change until they have proven this case 
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beyond a reasonable doubt.  
Number two, the burden of proof, that is on them.  She 
does not need to prove to you that she is innocent.  That is 
not how our system works.  So, the accuser has the burden of 
proof.  They are the accuser.  
And, finally, reasonable doubt.  It is a term we have 
all heard.  That is a term we are going to apply in this case.  
A reasonable doubt is a real doubt.  It is based on reason and 
common sense.  And, that is exactly what we have here in this 
case.  She is presumed innocent.  The burden of proof is on the 
Government, not on her, and they have got to prove these 
charges beyond a reasonable doubt, which they will never do 
because at the end of the day, there is a gap in the evidence.  
And, that is what happened in that meeting between 
Mr. St. Louis and Ms. Acosta on February 1, 2021.  Nobody was 
there except for her and him.  Not the prosecutors, not this 
agent investigating the case.  I wasn't there.  None of us were 
there.  Only two people were there, and only two people know 
what was said.  
And, at the end, they will never, ever be able to 
establish that she is not telling the truth, because she is.  
St. Louis is the one with the motive to cover himself.  If you 
want to know what her intentions were, look at how she spent 
the money.  
It didn't go to the IRS.  Thank you.  
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THE COURT:  All right.  Thank you.
Who is the Government's first witness?  
MR. LOVE:  Your Honor, the Government calls Ms. Althea 
Harris.  
Prior to her testimony, however, we do want to identify 
and then read into the record Government's Exhibit 1, which is 
a trial stipulation regarding wire and interstate commerce.  
THE COURT:  All right.  
Members of the jury, as I explained in part of the 
opening instruction, the reason that we are in trial is because 
there is a disagreement between the parties as to what happened 
in this case, and your job as jurors is to listen to the 
evidence and decide what really happened.  
A stipulation is an agreement between the parties that 
a certain fact or facts is no longer in dispute, is agreed to 
by the parties, and should be accepted by you as a proven fact 
in this case.  
So, what is the stipulation?   
MR. LOVE:  Your Honor, can we approach?
THE COURT:  Yes.
MR. LOVE:  At this time, the Government moves into 
evidence what was previously identified as Government's 
Exhibit 1.  It is entitled "Trial Stipulation Regarding 
Communications By Wire and Interstate Commerce."  
"The United States of America and the defendant, 
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Alexandra Acosta, the defendant, through their respective 
undersigned counsel, hereby stipulate and agree to the 
following facts:  As alleged in Count 4 the disbursement of SBA 
loan number 1554728404 from lender one is in the approximate 
amount of $20,180 by automated clearinghouse transfer to 
SunTrust Bank, account number ending 7279; was a communication 
transmitted by wire in interstate commerce on or about 
February 4, 2021.  
Among other things, lender one's server that initiated 
the disbursement of the loan was in Pennsylvania, and the ACH 
transfer to SunTrust Bank account ending in 7279 was sourced 
from lender one's bank, which was a bank headquartered in 
Tennessee.  
The United States and the defendant further stipulate 
and agree that the United States would prove the above-stated 
facts beyond a reasonable doubt, with admissible evidence at 
trial, under the federal rules of evidence, including but not 
limited to testimony and records from lender one dated May 11, 
2024."
Signed by assistant U.S. attorneys Trevor Jones, for 
the Government, and Mr. Brian Silber for the defendant.  
THE COURT:  Okay.  
MR. LOVE:  At this time, your Honor, the Government 
calls Ms. Althea Harris.  
Thereupon:
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                      ALTHEA HARRIS
was called as a witness and, having been duly sworn, was 
examined and testified as follows:
THE WITNESS:  Yes.  
THE COURT:  When you are ready, please tell us your 
name, and spell your first name.  
THE WITNESS:  Thank you.  My name is Althea Harris, 
A-L-T-H-E-A, last name Harris, H-A-R-R-I-S.  
THE COURT:  Thank you. 
DIRECT EXAMINATION 
BY MR. LOVE:
Q.
Good afternoon, Ms. Harris.
A.
Good afternoon.
Q.
Where do you currently work?  
A.
I work for the Small Business Administration office here in 
south Florida.  
Q.
Commonly referred to as the SBA?  
A.
Yes. 
Q.
And what is your current position? 
A.
I the deputy district director. 
Q.
How long have you been in that position? 
A.
About three or four years now.  I have been with SBA 25. 
Q.
What did you do before that? 
A.
Before I became the deputy?  
Q.
Yes, ma'am.  
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A.
I have had lots of roles in the office; but, it could be 
summed up as I promote the SBA with the public.  And, for a few 
years, I also did it with the media. 
Q.
Now, in 2020, in 2021, did you have this same role? 
A.
Yes. 
Q.
Can you describe your duties and responsibilities? 
A.
Well, primarily, what we do when we promote our programs 
and services is we go out and tell people how we support 
entrepreneurs and help them grow and build their businesses.  
Q.
Why? 
A.
In 2020 and '21, the pandemic was underway.  So, we 
promoted programs associated with how SBA was helping folks get 
past the pandemic. 
Q.
So, generally speaking, what does the SBA do?  
A.
Well, SBA helps entrepreneurs start, grow, and succeed in 
business.  We also help communities recover after disasters by 
providing direct loans to them. 
Q.
You mentioned businesses.  Do small businesses rely on the 
Small Business Administration? 
A.
Yes.  In fact, that is our singular customer, the small 
businesses.  And, right now, there is an estimated 32 million 
of them in the United States. 
Q.
Did the SBA provide assistance during the COVID 19 
pandemic? 
A.
Yes. 
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Q.
How?  
A.
Well, broadly, SBA worked with the U.S. Department of 
Treasury to make monies available through loans to business 
owners and others; and then we, locally, in the district 
offices, we provided lots of information and answered lots of 
questions for the public in order to help them access all of 
that funding that became available.  
Q.
Are you familiar with the coronavirus aid relief, and 
Economic Security Act? 
A.
Yes, that was also known as the CARES Act. 
Q.
And what is your familiarity with that act? 
A.
Well, the CARES Act was passed by Congress and signed by 
the president.  And, it created a lot of programs and provided 
funding for business owners in particular to be able to 
withstand the pandemic. 
Q.
Are you familiar with the Paycheck Protection Program? 
A.
Yes.  The Paycheck Protection Program, PPP, also known as 
PPP, was a creation of the CARES Act. 
Q.
And, what did the CARES Act authorize the PPP to do?  
A.
The CARES Act authorized the PPP program.  It created it, 
it funded it, and it gave SBA the responsibility for getting 
those funds out to small business owners in particular. 
Q.
Now, was that the purpose of the PPP, or was it bigger? 
A.
The purpose of the PPP was to give business owners funding 
so they could, in turn, give that money to their employees.  
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Because you may recall, the country was shut down, and people 
weren't able to go to work.  So, the PPP was designed to have 
funding available for business owners to pay their employees. 
Q.
What funding, other than the PPP, was available at that 
time for the small businesses?  
A.
There was also SBA's regular disaster program, that was 
activated for COVID, also known as the COVID Economic Injury 
Disaster Loan.  The CARES Act, in subsequent legislation, 
created other funding opportunities, as well, for businesses.  
Q.
Did the PPP program allow the SBA to partner with private 
lenders? 
A.
Yes. 
Q.
How? 
A.
Well, SBA was chosen for this task, in part, because we 
have a framework in a program that includes private lenders to 
deliver funding to small businesses.  So, that framework is 
what we used for -- to get money out through PPP to business 
owners. 
Q.
And, were these applications made to the SBA?  
A.
No. Not directly.  Business owners who wanted a PPP loan 
would go to a lender who was participating in the PPP program, 
and they would make application with that lender.  And, the 
lender would make a determination and then, ultimately, fund 
the loan. 
Q.
So, a small business could go to their local private 
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lender? 
A.
Yes, that was the process. 
Q.
Why was that important?  
A.
Well, that's important because the -- that was, again, that 
framework that we used to get the money out; otherwise, there 
was no real meaningful way to -- for the SBA or the federal 
Government to get that money out under the mandate of Congress, 
which was to get it done quickly. 
Q.
So, we have private lenders and we have the SBA, who 
actually funded the loan? 
A.
Well, the shortest, easiest answer taxpayers; but, there is 
a process.  So, the banks gave the money, and SBA reimbursed 
them with taxpayer money. 
Q.
Is it fair to say it was guaranteed or backed by the SBA? 
A.
Yes. 
Q.
In relation to PPP, what does forgiveness mean?  
A.
The PPP was unusual in that Congress made it that that loan 
could be forgivable, meaning the applicant and borrower did not 
have to repay the loan if they used the monies according to the 
parameters of the PPP. 
Q.
So, if these private lenders are providing the funding, who 
is it that reimburses the lenders? 
A.
Right, the SBA and Treasury refunded them with taxpayer 
dollars. 
Q.
Generally speaking, who were the participating lenders? 
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A.
Pretty much everybody you could think of.  SBA already 
works with all the major lenders, regional lenders, small 
lenders, credit unions, microlenders.  So, that is who we work 
with, day in and day out.  
Q.
Were there rules and regulations for this program? 
A.
Oh, yes. 
Q.
Who set them? 
A.
SBA worked with the Treasury, but there is -- in the 
legislation, there is some, you know, guidance, but SBA and 
Treasury worked together to create those rules. 
Q.
In your role with the SBA, are you familiar with those 
rules? 
A.
Yes. 
Q.
What were the basic requirements for a PPP loan? 
A.
The basic requirements were that you had to have been in 
business before the pandemic, you had to be an otherwise 
eligible small business.  There are some businesses we do not 
work with and fund under any circumstances.  And, you had to 
make an application.  And, you had -- you had to have the 
supporting documents and then, ultimately, you had to use the 
funds according to the program rules. 
Q.
You mentioned supporting documents.  What type of -- or 
what kind of supporting documents were needed? 
A.
Applicants were to demonstrate to lenders that they had 
payroll in 2019.  So, before the pandemic, so, any 
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152
documentation that would substantiate that you had payroll; an 
example of that could be if you used a payroll processing 
company, you could use those monthly statements or whatever 
statements those companies provided to you.  
You could use bank statements that showed inflows and 
outflows.  So, various different kinds of documents that 
demonstrate that payroll was made. 
Q.
Why was it important to show income in 2019? 
A.
Because you had to be a legitimate business that had 
employees, and you were an ongoing concern, not just someone 
who woke up, understood the Government was giving money away, 
and then you created a business.  No, it was for existing 
businesses, prior to the pandemic. 
Q.
And, did the SBA rely upon the statements that were made in 
these applications? 
A.
Oh, yes, of course. 
Q.
Why? 
A.
Well, I mean, SBA is being really a caretaker of the 
people's money, and as caretaker of the program, wanted, of 
course, to make sure that the right people got the money, 
people who were business owners, legitimately going to pay 
employees.  And, the only way we could do that and get the 
program out quickly is to rely on the representations of the 
applicants. 
Q.
I want to talk about a sole proprietorship.  Are you 
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153
familiar with that term? 
A.
Yes. 
Q.
What is it? 
A.
A sole proprietor is a one-man business that is formed and 
can conduct business as that sole employee. 
Q.
Were there any restrictions or limits on the PPP as it 
related to sole proprietorships? 
A.
No.  Sole proprietors could participate in the program, 
too. 
Q.
How about any limits on the maximum that was allowed to be 
funded? 
A.
Yes.  There were maximums, for example, okay.  Employee -- 
in doing your calculations for the PPP program, whatever, 
however number of employees you had, the maximum number of 
dollars of income that could be used in the calculations was 
$100,000.  
Q.
You mentioned calculations.  So, I just want to talk about 
that.  Can you explain the calculation that was required or 
used for sole proprietorships? 
A.
Sure.  Well, in all cases, to calculate your PPP loan 
amount, you would take your payroll, total payroll in 2019, 
divide by 12, to get an average monthly amount, then multiply 
by 2.5 so that you got two-and-a-half months worth of payroll.  
That is your maximum Payroll Protection Program loan. 
Q.
You mentioned average monthly payroll.  What would a sole 
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154
proprietorship use to illustrate that.  
A.
They would take their earnings to their business and, 
whatever they paid themselves, again, take that total number 
from 2019, divide by 12, multiply by 2.5. 
Q.
I want to talk about the PPP loan application process.  
A.
Okay.  
Q.
Are you familiar with that process? 
A.
Yes. 
Q.
How did one go about applying for a loan? 
A.
Well, naturally, because everything was shut down, the 
applications were online.  So, it was -- a person who wanted a 
PPP loan would go online to the lender of their choice, fill 
out the documents, the form, submit whatever documentation was 
requested, and then the bank would take it from there, make the 
decision one way or another whether they were going to fund 
that PPP loan.  
Q.
How would you describe the application process in terms of 
usability? 
A.
I think it is fairly commonplace, people are accustomed to 
filling out forms online, and that was one -- that is how it 
happened in, for PPP, as well. 
Q.
Was there a certification aspect to these PPP loan 
applications? 
A.
Yes. 
Q.
Can you describe that, please? 
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A.
Well, basically, when someone was applying for the PPP 
loan, eventually, there would be a series of questions and 
boxes you had to check saying that you were, indeed, a 
legitimate business owner, that these were the right 
calculations, and you were certifying to the truth of the 
statements on the form. 
Q.
Was that a self-certification? 
A.
Yes. 
Q.
And, what was the importance of that for the SBA? 
A.
Well, we were relying on applicants to be truthful about 
the information that they provided, so that we could make those 
determinations about funding, that loan for the individual 
applicant. 
Q.
Is there a signature that is required as part of the 
application? 
A.
Yes. 
Q.
And who was allowed to sign? 
A.
The applicant would sign, or, in some cases, whoever the 
agent was for that borrower. 
Q.
Was it electronic signature, hand signature, or did it 
depend? 
A.
I would believe it was an electronic signature, since it 
was all electronic. 
Q.
Do you remember the name of the form that was used -- 
excuse me, does the Form 2483 sound correct? 
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A.
Yes. 
Q.
I want to ask you three questions.  Was it important to the 
SBA that the information contained on that form was accurate? 
A.
Yes. 
Q.
And, was it important to the SBA that supporting documents 
attached to that form was accurate? 
A.
Yes. 
Q.
And, how would you describe the importance of a 
truthfulness of the information in that process? 
A.
We rely on the truthfulness of the applicant, right, we 
relied on them to say that what their payrolls was to establish 
that calculation to the -- in essence, indicate, by virtue of 
their application, that they needed that money, that they had 
employees, that they were going to pay their employees with 
those funds.
And so, in the urgency of the hour of the time, you know, 
we wanted to be able to get that money out to people so that 
they could, in turn, get it out to their employees so that 
those people could pay their rent and buy milk and support 
their children and their families.  
So, we really depended on people to, in their application 
process, to be truthful so that we could get that money to the 
people who needed it most. 
Q.
We talked earlier about forgiven.  Can you explain how a 
small business would apply for loan forgiveness?  
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A.
Yes.  They would make application to the lender who gave 
them the money, and they would fill out the forgiveness form 
and, again, make assertions that they had used the money 
appropriately, and demonstrate that with documentation to the 
lender.  And, the lender would look it over and make a 
determination. 
Q.
You mentioned "used appropriately."
Can you think of some of the common accepted uses? 
A.
Sure.  The PPP program required that the business owner 
borrower spend a minimum of 60 percent on payroll.  The other 
40 percent could also be used on payroll, but it could also be 
used on other business expenses like rent, mortgage insurance, 
business utilities.  But, that 40 percent had to be used on 
business expenses, certain business expenses.  So, you couldn't 
use it for your personal expenses. 
Q.
Was there a certification as part of the forgiveness?
A.
Yes. 
Q.
Are you familiar with the SBA records regarding PPP 
applications? 
A.
I don't understand your question. 
Q.
Let me rephrase, thank you.  
Are you familiar with the forms for PPP applications?  
A.
Of the application, yes. 
Q.
And you are familiar with the supporting documents? 
A.
Yes. 
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Q.
And, did the SBA keep records of the loans that were made 
through PPP? 
A.
Yes. 
MR. LOVE:  Your Honor, at this time, the Government 
offers into evidence Government Exhibit 100, 101, 150 and 154, 
copies of which have been previously provided to defense 
counsel.  
MR. SILBER:  No objection, your Honor. 
THE COURT:  Was that 100, 101, 150 -- and what was the 
other one?  
MR. SILBER:  154.  
THE COURT:  154.  All right.  Those will be received in 
evidence. 
(Government's No. 100 was received in Evidence.)  
(Government's No. 101 was received in Evidence.)  
(Government's No. 150 was received in Evidence.)  
(Government's No. 154 was received in Evidence.) 
THE COURT:  Are you going to show them using your 
computer?  
MR. LOVE:  Yes, your Honor.  That is the intent, as 
soon as I can log on.  
THE COURT:  Let me know when you are ready.  
Are you ready?  
MR. LOVE:  Sorry, sir.  Just one moment.  
Yes, your Honor, thank you.  
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159
THE COURT:  Your screens are on?  
Okay, go ahead.  
BY MR. LOVE:
Q.
Ms. Harris, is the screen on in front of you? 
A.
It is. 
Q.
I will just give you one moment.  Do you recognize the 
document that is displayed in front of you? 
A.
Yes.  That is the borrower application for the Paycheck 
Protection Program. 
Q.
And whose borrower application is this? 
A.
The name is Alexandra Acosta. 
Q.
I am going to highlight a section here for you.  This 
borrower application, what -- what type of business is 
indicated here? 
A.
Self-employed. 
Q.
And, I want to drop down to the middle.  This borrower 
application, what were the claims made for this point? 
A.
Okay.  It says that the average monthly payroll was $8,072, 
and that, when multiplied by 2.5, came to $20,180, and that 
there was one employee. 
Q.
And does it indicate the purpose of the loan? 
A.
Yes.  The boxes covered are for payroll costs, covered 
property damage, rent or mortgage interests, covered supplier 
costs, utilities, covered worker protection expenditures, and 
covered operations, expenditures. 
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160
Q.
Now, I want to drop down to Page 2 of the exhibit.  
Do you recognize Page 2?  
A.
Let's see.  That is a little small.  But, it looks like -- 
oh, the certifications are there.  Yes. 
Q.
And, generally speaking, what did these certifications 
require? 
A.
They are basically saying that the person who applied for 
the loan, or made this application read it, understands it, 
that they are eligible, that they are going to comply with the 
program, that they are going to use the loan proceeds according 
to -- for the -- and only for business-related purposes as 
specified.  They understand that SBA wants you to buy as much 
as possible American-made equipment and products. 
Q.
Do you see the first bullet point at the top? 
A.
Yes. 
Q.
Could you please read the statement that follows that first 
bullet point? 
A.
So, then the second one -- is that what you want me to 
read, or the first bullet?  
Q.
This one right here I have highlighted. 
A.
Okay."  I certify that I have read the statements in this 
form, including the statements required by law and executive 
orders, and I understand them."  
Q.
Do you see the first sentence that is -- 
A.
Yes. 
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161
Q.
Could you please read the first sentence there? 
A.
Sure.  "I further certify that the information provided in 
this application and the information provided in all supporting 
documents and forms is true and accurate in all material 
respects."  
Q.
And, dropping at the bottom, who is it that signed this 
form?  
A.
Alexandra Acosta. 
Q.
And, on what date was this form signed? 
A.
February 3, 2021. 
Q.
Do you see the document that is in front of you on the 
screen? 
A.
Yes. 
Q.
And, what does this document pertain to? 
A.
It is the Small Business Paycheck Protection Program 
application, certification, and release of agreement. 
Q.
That is Page 6 of Government's Exhibit 100.  
Can you describe the document that is in front of you here? 
A.
This is a promissory note to pay for the Paycheck 
Protection Program. 
Q.
And who is it between? 
A.
It is between the lender, Cross River Bank and the borrower 
listed as Alexandra Acosta of Tamarac, Florida. 
Q.
And the loan amount?  
A.
Is $20,180. 
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162
Q.
And the loan date? 
A.
February 23, 2021.  
Q.
You mentioned the term promissory note.  Would you describe 
that, please? 
A.
Sure.  It is a legal document that is between a lender and 
a borrower, and the borrower promises to pay the lender back 
under the terms on the note.  
MR. LOVE:  Your Honor, if I could have one moment, 
please. 
THE COURT:  Yes. 
MR. LOVE:  Thank you, your Honor.  
And, I am pulling up Government's Exhibit 101.  
BY MR. LOVE:  
Q.
Do you recognize this document in front of you?  
A.
It is the 1099 miscellaneous form, income form from the 
IRS. 
Q.
Was that one of the documents you referred to earlier that 
is submitted with the applications? 
A.
Yes, it is one you could submit. 
Q.
And, at the top, do you see the box that says, "payor's 
name"? 
A.
Yes. 
Q.
And, who is listed in the payor's name? 
A.
Valordog, LLC. 
Q.
And then dropping into the middle on Box 7, what is listed 
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163
in Box 7? 
A.
It says, "nonemployee compensation, $103,255."  
Q.
And who is the recipient of this form? 
A.
Alexandra Acosta. 
Q.
Turning to Page 2 of Government Exhibit 101, Ms. Harris, do 
you recognize this form? 
A.
This is the Schedule C form that accompanies the tax return 
for 2019.  
Q.
And who is listed on this form? 
A.
The proprietor is Alexandra Acosta. 
Q.
And, dropping down to box C, who is the business, or what 
is the business name? 
A.
Valordog, LLC. 
Q.
And, drawing your attention to the middle part of the 
document, to part one, what is listed under line 1? 
A.
"Gross receipts or sales, $103,255." 
Q.
And then dropping down to seven? 
A.
"Gross income, $103,255." 
Q.
And then under part two, directing your attention to 
line 29? 
A.
"Tentative profit or loss, $96,866." 
Q.
Does that number relate to anything on an application? 
A.
For the PPP?  
Q.
Yes? 
A.
This would be -- well, it says it is profit and loss.  I 
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164
don't know that that is necessarily income. 
Q.
Well, you mentioned a formula earlier.  Was this the number 
that would be used as part of a formula? 
A.
It could be, yes. 
Q.
And that formula was to determine? 
A.
Payroll. 
Q.
Thank you.  And I am displaying Government's Exhibit 150.  
Do you recognize this document? 
A.
The Paycheck Protection Program Loan Forgiveness 
Application. 
Q.
And who is this forgiveness application for? 
A.
Alexandra Acosta. 
Q.
And what is the loan amount for this forgiveness 
application? 
A.
$20,180. 
Q.
And the disbursement date? 
A.
February 3, 2021. 
Q.
It mentions, "employees at the time."  
A.
Yes. 
Q.
How many employees? 
A.
One employee. 
Q.
And the covered period just below that? 
A.
February 3, 2021, through July 20, 2021. 
Q.
And, directing your attention two lines below, where it 
says, "amount," can you please describe what is listed in that 
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165
line?
A.
Amount of loan spent on payroll costs, $20,180, requested 
loan forgiveness amount, $20,180. 
Q.
Highlighting the middle portion of Page 1 of this exhibit, 
what is depicted here? 
A.
Here is where the applicant borrower is making 
certifications and representations that they have complied with 
all the rules and requirements of the Paycheck Protection 
Program, and that the information in the application is true 
and correct in all material respects. 
Q.
And, dropping to the bottom, whose forgiveness 
application -- who signed this forgiveness application? 
A.
Alexandra Acosta. 
Q.
And the date? 
A.
April 21, 2021. 
Q.
And that is -- Ms. Harris, I am displaying Government's 
Exhibit 154.  Do you recognize this document? 
A.
This is a document from the SBA's Notice of Paycheck 
Protection Program forgiveness payment. 
Q.
And what is this document? 
A.
This is showing that SBA has forgiven this loan. 
Q.
Who are they -- who are these forgiveness letters sent to? 
A.
These letters are sent to the lenders of record and the 
borrowers. 
MR. LOVE:  Your Honor, if you excuse me, if I could 
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166
have just one moment, please? 
THE COURT:  Okay.  
BY MR. LOVE:
Q.
Just a couple more questions.
Ms. Harris, you mentioned an authorized representative 
could sign.  Can you explain that -- who that is, generally 
speaking? 
A.
Sure.  It is just in some cases, for example, some business 
owners ask, like, their accountant to make the application for 
them.  And, so, doing that, the business owners authorized the 
person to make the application for them. 
Q.
When that happens, what name is -- do you see on the 
applications? 
A.
It could be the borrower, still; it could be the -- because 
they are doing it, the paperwork on behalf of the borrower.  
So, you know, it could be that some -- that the borrower's name 
is there because they are the one borrowing. 
Q.
And, would you also see that maybe the representative 
signed their own name? 
A.
Yes. 
Q.
Okay.  Were there any other supporting documentations that 
were provided with that? 
A.
No. 
Q.
The loan -- was it based on the total gross income? 
A.
Where are you, are you talking about the PPP calculation?  
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167
Q.
Yes.  
A.
PPP was calculated based on annual average payroll for 
2019.  So, that total divided by 12, multiplied by 2.5, that is 
the formula.  Is that what you mean?  
Q.
Thank you.  
I want to discuss Government's exhibit -- excuse me, 150 
for you again.  In there, it says, "first draw, second draw."  
A.
Um-hmm. 
Q.
Can you please describe the difference between those two? 
A.
So, the PPP program was so popular that Congress funded 
more money for it.  So, if you got money under the first batch 
of money that Congress used to fund the program, that was 
considered first draw.  And then if you got money after 
Congress funded it again, that was considered the second draw.  
And then there was also the idea of if you got money the first 
time, you could get money the second time, and that was the way 
to delineate between the two. 
Q.
If the SBA had known that an application contained false 
information about the 2019 business income, would the SBA have 
issued a loan number? 
A.
No. 
Q.
If a borrower had originally submitted false income 
information to get a PPP loan, could the borrower have been 
eligible to have the loan forgiven? 
A.
No. 
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168
Q.
And, would the SBA have forgiven the loan if it had known 
that the borrower had submitted false information? 
A.
No. 
MR. LOVE:  No further questions, thank you. 
THE COURT:  All right.  
Cross-examination?  
MR. SILBER:  Thank you, your Honor.  
CROSS-EXAMINATION 
BY MR. SILBER:
Q.
Good afternoon, Ms. Harris.  How are you? 
A.
I am well.  Thank you. 
Q.
Thank you for coming today.  
A.
My pleasure. 
Q.
A couple of questions.  You made -- I am just going to jump 
towards the end of your testimony.  
You made a statement about when someone uses an accountant, 
that you would see the borrower's name, and then you explained 
that you would see the name of someone who prepared it.  
Can you clarify that for me, if someone used an accountant, 
how would they see the borrower' name? 
A.
How would who see the borrower's name?
Q.
Well, how would it be on the application? 
A.
It would list the borrower's name. 
Q.
Okay.  And that would be input by the accountant, not the 
actual borrower; correct? 
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169
A.
Depending on whatever they made -- you know, whatever their 
arrangement was, whoever filled out the form. 
Q.
Okay.  So, a person like an accountant could fill out the 
form for the borrower? 
A.
Sure. 
Q.
And, when we talk about filling out the form, they would 
put in all the numbers that were just discussed, how much money 
was earned, what the payroll was, what it would be used for; 
correct? 
A.
Perhaps.  I mean, embedded in your question is the 
assumption that all of that is true, accurate, right, by the 
preparer. 
Q.
We will get to that.  Just in terms of the process, I am 
asking, forget if the numbers are true or false.  If someone is 
using a third party to fill out their application?
A.
Okay. 
Q.
It could be an accountant, a family member or friend, 
whoever.  So, the person filling out the form could put 
whatever numbers they wanted, and the borrower may not 
necessarily see it, right, because they are the one filling out 
the form. 
A.
I suppose that is possible. 
Q.
It is possible.  Okay.  And, is there any kind of 
certification or document that needed to be signed by that 
third party when they prepare it on behalf of somebody? 
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170
A.
I am not aware of any other document. 
Q.
Okay.  And, by contrast, you file your taxes every year, 
right? 
A.
Yes. 
Q.
I assume that.  You are a Government employee, right? 
A.
Yes. 
Q.
And, when someone hires a tax preparer, by comparison, 
let's say a CPA or whoever, you would see this return prepared 
by so-and-so, and they sign it, right? 
A.
Correct. 
Q.
That didn't exist with these applications, did it? 
A.
Correct.  
Q.
Okay.  So, if you could, I would like you to walk me 
through the process, if you are familiar with it.  And, if you 
are not, just let me know.  So, here I am, I want to apply for 
a PPP loan.  What is my first step? 
A.
To determine who you want to borrow the money from. 
Q.
Okay.  And how would I know who to borrow the money from? 
A.
Well, how would you know?  
I mean, we promulgated that process, at least in my office 
here in south Florida, five times a day, every day, Monday 
through Friday for a long time to make sure people knew the 
process. 
Q.
So, when you say "promulgated," what do you mean by that?  
What were you doing? 
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171
A.
We promoted by newsletter, emails, the media was talking 
about it, about how to apply for the PPP.  And, we were 
conducting webinars and Q and A sessions. 
Q.
Okay.  So, beyond having advertisements out in the public, 
was there any detailed explanation; Step 1, Step 2, Step 3? 
A.
I am not following you.  
Q.
Let me skip that, and I will cut to the chase.  Did you 
need an email login to submit your PPP application? 
A.
Well, different banks had different portals and processes.  
Q.
Okay.  Well, could I submit a PPP loan application without 
an email? 
A.
I wouldn't think so, because the bank would need to know 
how to reach you. 
Q.
Okay.  And, of course, the email needs to be unique to the 
applicant; correct? 
A.
Yes. 
Q.
I wouldn't, for instance, put in a loan five, six, seven 
different times with the same email address, right? 
A.
Did. 
Q.
It would have been flagged? 
A.
Maybe.  Yes. 
Q.
Okay.  And, I mean individually.  Not -- not for me, my 
company, my second company.  I, myself, for one borrower, 
cannot put in multiple applications using the same email, 
right? 
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172
A.
I don't recall now how to answer that because I suppose you 
could do it.  Would you be ultimately successful?  I don't 
know.  
Q.
Well, let me ask you this:  If I had access to your email, 
could I go submit an application on your behalf and fill out 
all these forms for you? 
A.
If you had access to my -- yeah, sure. 
Q.
And, I could do that without you even knowing? 
A.
Yes, potentially.  
Q.
Possibly, right? 
A.
Yes. 
Q.
Now, are you familiar with what was needed to qualify for a 
loan? 
A.
Yes.  You had to be in business before the pandemic, you 
had to have earnings in 2019 and payroll, you had to be an 
American-based business, certain things like that.  
Q.
That would make sense.  We are not here to loan money to 
other countries, right? 
A.
No. 
Q.
When you say they have to be in business, did a person have 
to be incorporated? 
A.
No. 
Q.
Okay.  So, for instance, if I were a realtor with a real 
estate license, but I don't own Keller Williams or my own real 
estate company, I could apply for a PPP loan as a realtor? 
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173
A.
I am not sure how to answer that, either.  
A realtor, as I understand realtors, they work for 
themselves.  And, if they work for themselves and are a 
legitimate business and file taxes as one earning through that 
mechanism, then they would be eligible.  
Q.
So, what you are really saying is if they have a 1099 form, 
right? 
A.
That was one of the forms that a borrower could have and 
use to apply to the program. 
Q.
Okay.  So, somebody that works as a part-time realtor who 
has a 1099 and can show earnings would be able to apply for 
this; correct? 
A.
Yes. 
Q.
And, the distinction I am making is, it is not limited to 
corporations? 
A.
Correct. 
Q.
On that same note, could you apply for a PPP loan, paycheck 
protection loan, if you do not have any employees? 
A.
If you have no employees, no. 
Q.
Well, obviously, you, the company, has at least one 
employee.  There has to be one person, right? 
A.
That is my thinking.
Q.
There has to be at least the owner? 
A.
That is right. 
Q.
So, again, if I am a part-time realtor with a 1099 that has 
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174
no other people working for me, can I still apply for a PPP 
loan? 
A.
Yes. 
Q.
Can you tell me how a forgiveness application was 
submitted?  
Was it the same process used for the initial loan? 
A.
The PPP forgiveness application would go to the lender 
where you got the money.  
Q.
Okay.  So, that is not something you would send to the SBA? 
A.
Later, yes, you could send it to the SBA. 
Q.
Okay.  
A.
Later in time. 
Q.
Okay.  Are you familiar with Cross River Bank? 
A.
I have heard of them.
Q.
Are they one of the lenders? 
A.
Yes. 
Q.
And, when you were looking through the documents earlier 
today, you saw that they are the lenders in this case? 
A.
Yes. 
Q.
Okay.  So, to deal with Cross River, I am just trying to 
understand the process right now.  To begin the application 
process, I submit something to you, the SBA? 
A.
No. 
Q.
Right?  No?  Well, tell me how does that work? 
A.
Which one are we talking about, the application for the 
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175
money or forgiveness?  
Q.
Let's start with the initial application.  
A.
So, initially, the borrower would go to the lender of their 
choice and make an application according to however the bank 
had set it up.  
Q.
Okay.  And, to make that application, does the borrower 
create an applicant profile with that lender? 
A.
Probably, yes.  I mean, I didn't apply for one, myself.  
So, but you know, whatever the bank required, yes.  You would 
have certain information that you would have to enter into the 
portal in order to meet SBA's requirements. 
Q.
But you don't know the process, yourself, because you 
didn't work for the lender.  You worked for the SBA? 
A.
That's correct. 
Q.
So, that is just a limit of what you can tell us.  
Let me ask you a question.  If I am a part-time realtor 
who earned $13,900 in 2019, would that qualify me for a PPP 
loan 
A.
Yes -- just initially, yes, potentially. 
Q.
What do you mean by initially? 
A.
Well, again, remember, part of the documentation is that 
you pay taxes on those earnings and you had that recorded.  
Q.
Okay.  So, if I am a part-time realtor, with a 1099 who 
reports my 13,900 in taxes, right?  
A.
Um-hmm. 
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176
Q.
And I paid my taxes on my $13,900, I could -- I would 
qualify for a PPP loan, right? 
A.
Yes. 
Q.
And, isn't it true that I would qualify for about $20,000? 
A.
Yes. 
Q.
You are shaking your head right and left? 
A.
Because math isn't my strong suit.  But, yes.  Going 
through the calculations, roughly, around 20,000, yes, you 
could be eligible for that. 
Q.
Okay.  Now, in terms of the supporting documentation, was 
that submitted to the SBA, or to the lender? 
A.
To the lender. 
Q.
Okay.  Did the SBA have any involvement in reviewing that 
documentation, substantiating the documentation, anything like 
that? 
A.
No.  
Q.
Okay.  So, is it fair to say, then, that the SBA, even 
though they are working with these other third parties, they 
are not receiving the application, they are not processing the 
application, that's up to the bank, right? 
A.
Yes.  That is up to the bank.  There is a process by which 
the banks provide information to SBA so that they can, in turn, 
get an SBA loan number, and that is how SBA keeps track of 
which bank did what, and for whom. 
Q.
Okay.  
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177
MR. SILBER:  If I can have a moment, your Honor, I am 
going to use the projector there.  
Sorry.  I just need to grab the right thing, all right
BY MR. SILBER:
Q.
Can I do this right?  
Can you see that?  
A.
Yes. 
Q.
All right.  Are you able to -- let's do the auto focus.  
Someone told me to use that earlier.  I don't know if I am 
doing it right.  
Is it clear to you? 
A.
Yes. 
Q.
Okay.  
A.
I mean, I can read it. 
Q.
I am showing you Government's Exhibit 100, for the record.  
Okay, that is the little stickie right there.  I am just 
going to put these up here real quick so you know what I am 
talking about.
Do you recognize all this? 
A.
Yes. 
Q.
This is your signature at the bottom? 
A.
Yes. 
Q.
If you could highlight -- if you could focus your attention 
on that signature where my finger is? 
A.
Yes. 
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178
Q.
Let me see if I can zoom -- 
THE COURT:  All the way on top.  
BY MR. SILBER:
Q.
There we go.  
Oh, this is good.  
A.
Yes, it is.  
Q.
Okay.  Here we are.  Do we see the signature where my 
finger is? 
A.
Yes. 
Q.
I see there are little tiny numbers underneath that.  Do 
you know what that is? 
A.
No. 
Q.
Do you see up there where it looks like there is a D and an 
O?  
Do you know what that is? 
A.
I can't see it, and I don't know what it is.  
Q.
Well, let me ask you this question.
Are you familiar with DocuSign? 
A.
Yes. 
Q.
Have you ever used DocuSign? 
A.
Yes. 
Q.
So, you have seen what a DocuSign signature looks like, 
right?  
A.
Yes. 
Q.
Do you agree this is a DocuSign signature? 
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179
A.
It could be.  I don't know.  
Q.
You told us you are familiar with DocuSign signatures? 
A.
Yes, I use my fingers and make DocuSign. 
Q.
Okay.  And when you used your finger to sign that, doesn't 
it say at the top, "DocuSign," and it has this little, you 
know, this little line right here, and then it has a series of 
numbers underneath it.  
You don't remember it? 
A.
I don't remember.  
Q.
Okay.  But, we can at least agree that this is a digital 
signature, and not a handwritten signature? 
A.
I think so, yes. 
Q.
Moving along, we will just skip through these really quick.  
Are you familiar with this -- let's go to zoom.  
Page 3 -- do you recognize this, this document here? 
A.
The -- okay.  The Paycheck Protection Program Borrower 
Application Form, yes. 
Q.
And, flipping it over, do you recognize that? 
A.
Yes. 
Q.
Okay.  We are just going to go through these really 
quickly.  This one -- do you recognize that one? 
A.
Yes, that is the demographic information. 
Q.
Oh, and by the way, just going back a second -- sorry, I 
skipped something.  
You see up there where it says "DocuSign envelope ID"? 
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180
A.
Yes. 
Q.
Do you know what that is? 
A.
No.  
Q.
Okay.  Do you see that long number ending with F616B? 
A.
Yes. 
Q.
Are you familiar with that at all? 
A.
No. 
Q.
Okay.  Flipping it over, same thing up here.  
There you go.  Do you see that number right on top, F616B? 
A.
Yes.  F616B, yes. 
Q.
Do you recognize this document? 
A.
Yes, the demographic information.
Q.
Yes, ma'am.  If you need me to zoom out, just let me know.  
A.
Okay.  
Q.
F616B? 
A.
Yes. 
Q.
All the same DocuSign envelope? 
A.
Looks like it. 
Q.
And, do you recognize this document, this page? 
A.
It looks like Page 2 of something. 
Q.
Page 2.  
A.
But, I don't know -- 
Q.
Let me go back one.  
A.
I don't know what it necessarily refers to.  
Q.
Sorry, I was too zoomed in.  
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181
A.
So, that is. 
Q.
Page 1.  
A.
Yes.  One of the applicant certifications. 
Q.
Right.  Page 2, right? 
A.
Yes.  That is Page 2, something.  
Q.
Well, I am trying to -- that is what I need you to tell me.  
All right?  
A.
Okay.  Well, is number six -- at the bottom of Page 1?  
Q.
Sorry, I got my pages out of order.  Here we are.  
My bad.  Give me just a second.  
Here we go.  Sorry.  I got all jumbled up using the 
machine here.  
A.
Okay.  
Q.
All right.  I am all mixed up.  I am just going to show you 
these out of order from the beginning.  
Do you recognize that? 
A.
Right, demographics information that we were trying to 
collect about borrowers. 
Q.
Do you recognize that? 
A.
That is the applicant certifications for the PPP. 
Q.
Do you recognize this page? 
A.
That is a signature page. 
Q.
Okay.  Same number again, F616B? 
A.
Yes. 
Q.
And again, same type of signature, right, digital 
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182
signature? 
A.
Um-hmm, yes. 
Q.
This page -- this is a new document, right? 
A.
I can't see the top.  Okay.  
Q.
Do you see it now? 
A.
Yes, that is the promissory note. 
Q.
Okay.  Another F616B? 
A.
Right. 
Q.
So, you can see it clearly? 
A.
Yes. 
Q.
How about this page?  
A.
I don't know what that refers to, Page 2 of 3?  
Q.
So, let me start over.  
Here is Page 1 of three 
A.
Um-hmm.
Q.
Do you see that? 
A.
Yes. 
Q.
Right? 
A.
Yes. 
Q.
Okay.  And 2 of three, right? 
A.
Okay.  
Q.
Do you recognize all that? 
A.
I see that. 
Q.
Okay.  And here is 3 of three.  
A.
Yes. 
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183
Q.
Do you see that? 
A.
Yes. 
Q.
Do you recognize that signature? 
A.
Yes. 
Q.
Okay.  Can you tell me where in those documents it tells us 
what you are allowed and what you are not allowed to spend the 
PPP loan money on? 
A.
I believe that is covered in the application. 
Q.
Okay.  
A.
Where you check the boxes.
Q.
Right here? 
A.
The purpose of the loan, um-hmm. 
Q.
Well, can you point out where on here it says what I am 
allowed to spend the money on, and specifically, what I am not 
allowed to spend it on? 
A.
On the form that says -- there is a box that says, "Purpose 
of the loan, select all that apply."  
And, on the other side. 
Q.
Here? 
A.
The other side.  
Q.
Page 1? 
A.
Yes.  And, there, in the middle, the gray box under 
"calculation." 
THE COURT:  If you touch your screen, it will write.  
THE WITNESS:  You are kidding.  
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184
THE COURT:  So, point to it. 
THE WITNESS:  I didn't expect that.  Thank you.  
BY MR. SILBER:
Q.
All right.
A.
So, where I have highlighted, it talks about the purpose of 
the loan.
Q.
So, the purpose of the loan, that is not what I asked you.  
What I asked you is where in this document does it advise a 
person what they are allowed and not allowed to spend the money 
on?  
A.
I need to see the form a little more closely, or go through 
it. 
MR. SILBER:  Your Honor, may I approach the witness?  
THE COURT:  Sure. 
BY MR. SILBER:
Q.
Let me make sure I have my page in.  
THE COURT:  It is time for our first afternoon recess.  
So, let's take a 15-minute recess.  Come back, everybody, in 
15 minutes.  
And, she can look at it during the recess.  
COURT SECURITY OFFICER:  All rise.  
[Whereupon, the jury left the courtroom, and the 
following proceedings were had at 3:23 p.m.:]  
[Whereupon, the jury entered the courtroom, and the 
following proceedings were had at 3:35 p.m.] 
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185
THE COURT:  All right.  Welcome back, everyone, and 
please be seated.  
All right, Mr. Silber.  
MR. SILBER:  May I approach the witness, your Honor?  
THE COURT:  Yes. 
BY MR. SILBER:
Q.
Okay.  Ms. Harris, I am now showing you the Government's 
Exhibit 100, which was previously admitted.  Why don't you take 
a moment, take a look through each page, and let me know when 
you are ready.  
THE COURT:  Didn't she do that on the break?  
MR. SILBER:  No, she wasn't here. 
THE COURT:  I said give her the thing now so she can 
look at it on the break. 
THE WITNESS:  I'm sorry. 
THE COURT:  All right.  Look at it now, then we have 20 
people waiting now.  
THE WITNESS:  And your question -- will you remind us 
all what your question was?  
BY MR. SILBER:
Q.
My question to you is, where in that document does it tell 
me what I am not allowed to use the money for and what I am 
permitted to use the money for?  
A.
The funds will be used to retain workers and maintain 
payroll, or make payments for mortgage interest, rents, 
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186
utilities, covered operations, expenditures, covered property 
damage costs, covered supplier costs, and covered worker 
protection expenditures as specified under the Paycheck 
Protection Program rules.  
Q.
And can you point -- can you lift that document up and 
point to where -- 
A.
Sure.  It is on Page 2 of the borrower application form.  
It is the third item that requires an initial by the applicant. 
Q.
Let me put that on the screen and just verify where you are 
-- 
A.
Right here.  
Q.
Got it.  I want to put that up there.  And, will you point 
again?  
Are you talking about right here, the funds will be 
used to retain?  
A.
Yes. 
Q.
Okay.  Let's zoom in just a second.  
All right.  Notes on Page 2.  Right?  
A.
Yes. 
THE COURT:  Can you zoom in some more, because the 
jurors are sharing screens. 
MR. SILBER:  I am sorry?  
THE COURT:  Zoom in more.  
MR. SILBER:  Sorry, sorry.  
THE COURT:  Thank you.  
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187
MR. SILBER:  Is that good?  
Everybody can see?  
All right.  
If that happens again, just raise your hand or 
something.  
BY MR. SILBER:
Q.
All right.  So, here, this is the part? 
A.
Yes. 
Q.
Are you aware of any other part of this application that 
tells you what the money can lawfully be used for, and what it 
is not allowed to be used for? 
A.
It looks like it is also embedded here on Page 3, 
instructions for completing this form, purpose of the loan.  
"With respect to purpose of the loan, payroll costs consist of 
compensation to employees whose principal place of residence is 
the United States in the form of salary, wages, commissions or 
similar compensation, cash tips or the equivalent" -- do you 
want me to keep reading, or you will show it?  
Q.
Why don't you point to me where it is, and then I will put 
it on the screen.  
A.
This first paragraph, I might need that back.  But, that is 
my first look -- 
Q.
No problem.  
A.
-- at that.  
Q.
Right here?  
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188
A.
Yes. 
Q.
With respect to purposes of this loan? 
A.
Yes. 
Q.
Okay.  So, let's read this together.  "Payroll costs 
consist of compensation to employees whose principal place of 
residence is in the United States, in the form of salary, 
wages, commissions or similar compensation, cash tips or the 
equivalent, based on employer records or past tips," blah blah 
blah.  "A reasonable good faith employer estimate."  
Are you sure this isn't the definition of what payroll 
costs are?  
A.
It is -- it does include what some of the definitions of 
payroll costs are. 
Q.
Okay.  But, you are allowed to use PPP money for purchases 
other than payroll; correct? 
A.
Yes.  There were certain other expenses that could be used, 
40 percent could be used on. 
Q.
So, for me, as the layperson who has never seen this 
before, where on here does it say that? 
A.
Do you remember the first page I gave you?  
Q.
Where it says the funds will be used?  
A.
Um-hmm.  "According to the rules."  And then the rules is 
where it talks about what you are supposed to spend the money 
on.  
Q.
And where would somebody find the rules? 
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189
A.
That was available on the Internet, it was available 
through us, the SBA.  It was available through the Treasury.  
It was talked about on the media.  
Q.
Okay.  But, in the document sense, the borrower, that's not 
specified in here, is it? 
A.
You are talking about the percentages?  
Q.
Whatever you are lawfully allowed to use the money for.  
A.
It is articulated there. 
Q.
Okay.  So, that is what I am getting at.  Beyond this one 
statement, and this definition for payroll that you pointed out 
over here, right? 
A.
Yes. 
Q.
Is there any other place in this application that tells us 
what you are allowed to use the money for, and what you are not 
allowed to use the money for? 
A.
Again, on the first page, where it has the boxes, about 
what you are going to use it for. 
Q.
Why don't you point to that for us? 
A.
Right here. 
Q.
So, that was your first answer, the purposes of the loan? 
A.
Yes. 
Q.
Okay.  And anywhere else that you are aware of?  
A.
On those two sheets?  
Q.
Yes.  
A.
I might need those back. 
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190
Q.
I can give them back? 
A.
Okay, thanks.  Thank you.  
And the question again, is?  What is the proper use of the 
funds?  
Q.
No. That is not the question? 
A.
What is the question?  
Q.
Where, in that document, does it tell us where you're -- or 
defines what you are allowed to use the money for, and what you 
are not allowed to use the money for?  
A.
I found another bullet here on Page 2, "All loan proceeds 
will be used only for business-related purposes, as specified 
in the loan application and consistent with the Paycheck 
Protection Program rules, including the" -- sorry -- "including 
the prohibition on using loan proceeds for lobbying activities 
and expenditures," and it goes on.  
Q.
Can you hold that up and point to where you are -- let me 
put that on the screen for us.  
A.
Yes, that one. 
Q.
"I will comply" -- 
A.
Under that.
Q.
Oh, "All loan proceeds will be used only for 
business-related purposes as specified in the loan application 
and consistent with the rules, including prohibition on using 
for lobbying expenditures, if the applicant is a news 
organization" -- that doesn't apply here, right, "nonprofits," 
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191
doesn't apply.  Right? 
A.
Um-hmm.  Okay.  
Q.
Is there any other place that you are aware of that tells 
us or informs us what the money can be used for, and what it 
cannot be used for? 
A.
Okay.  So, we already talked about the top of Page 3.  
Q.
You have it in front of you? 
A.
And then about calculating the average monthly payroll, 
just in there, it is over here on my Page 3.  It is just 
talking about how do you calculate for payroll?  
The implication there, obviously, being that it is for 
payroll. 
Q.
Can you hold the document up and point to us? 
A.
Sure.  This paragraph in here. 
Q.
Let me put that on the screen.  
A.
Okay.  
Q.
Thank you.  
A.
Yes. 
Q.
Okay.  So, this goes -- this is explaining, correct me if I 
am wrong, how to calculate average monthly payroll, right? 
A.
Right.  And, my only point about mentioning that is there 
are several lines there about payroll.  So, it is for payroll.  
The title of the form is Paycheck Protection.  
So, the implication there being that it is for payroll and 
paychecks. 
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192
Q.
But, you already told us you can use the money for expenses 
other than payroll, right? 
A.
Right.  40 percent, up to 40 percent. 
Q.
One second, whoa, whoa.  I think we are confusing two 
things.  
A.
Okay.
Q.
What I am asking you is, not what will be forgiven, but 
what can be lawfully used, what the money can lawfully be used 
for.  So, for instance, let's say, give me an example, other 
than payroll, what you could lawfully use the money for? 
A.
It is right there on Page 2, in those -- the gray boxes.  
Q.
Right here? 
A.
Yes. 
Q.
The part of the application that says, "Purpose of the 
loan, select all that apply;" correct? 
A.
Yes.
Q.
You are saying, pay- -- 
A.
Payroll. 
Q.
Obviously, we know that.  I could use it for rent or 
mortgage interest? 
A.
For the business. 
Q.
Could you use utilities? 
A.
For the business. 
Q.
You can use it for covered operations, expenditures? 
A.
Correct, for the business. 
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193
Q.
Property -- covered property damage? 
A.
Um-hmm.
Q.
Covered supplier costs, covered worker protection 
expenditures, and then other. 
A.
Right. 
Q.
So, beyond pointing out this section that says, "Purpose of 
the loan," is there any other -- and over here, where we said 
the funds will be used, and the different references we have 
pointed out relating to payroll, is there any other part of 
this application that explains to a borrower what they are 
lawfully allowed to use the money for, and what they are not 
allowed to use the money for?  
A.
Other than what we discussed, and I haven't gone through 
the entire form with you, but, I mean, I am happy to do it -- 
Q.
Let's do it.  
A.
-- to see if there is any more. 
Okay.  May I have those two pages back, please?  
Q.
Sure.  But, before we do that, I want to point out one 
thing that comes to mind while I am looking at this.  Correct 
me if I am wrong.  Was it also permissible for someone to rely 
on their 2019 numbers when applying for the loan? 
A.
Sorry.  Would you repeat your question?  
Q.
When applying for a PPP loan, was the borrower allowed to 
rely strictly on their 2019 numbers? 
A.
Yes. 
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194
Q.
And, that's what happened in this case, right? 
A.
I don't know what happened in this case. 
Q.
Okay.  We will get to that eventually.  Here are those two 
pages.  
A.
Thank you. 
Q.
Take your time, and let me know when you are ready.  
A.
Okay.  Sorry.  One more time, on Page 2 -- 
Q.
Where?  No, hold it up.  
A.
The fourth paragraph, I guess that is, that requires the 
initials. 
Q.
Right there? 
A.
Um-hmm. 
Q.
Let me put it up.  
A.
Yes. 
Q.
Right here, "I understand that loan forgiveness will be 
provided for the sum of documented payroll costs," right?  
A.
Yes. 
Q.
Okay.  But, there wasn't -- that wasn't my question.  I am 
not asking you about loan forgiveness.  I think we are 
conflating two things.  So, let me clarify.  
A.
Well, "I understand that loan forgiveness will be provided 
for the sum of documented payroll costs, covered mortgage 
interest payments, covered rent payments, covered utilities, 
covered operation expenditures, covered property damage costs, 
covered supplier costs and covered worker protection 
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195
expenditures, and not more than 40 percent of the forgiven 
amount may be for nonpayroll costs."  
So, there is the --
Q.
That is it?
A.
Yes.
Q.
It is saying, I understand, what loan forgiveness requires.  
I am not asking you about loan forgiveness.  
A.
Right.
Q.
I am not asking you for -- I will qualify later to have my 
loan forgiven.  I am not talking about that.  I understand, in 
order to get it forgiven, you can only spend the money on 
certain things? 
A.
Right. 
Q.
That's not what I am asking you.  
A.
Okay.  But, the paragraph above says, "Funds will be used 
to retain workers and maintain payroll."  
Q.
Let me ask you this question:  Let's assume I didn't care 
about forgiveness.  I am going to pay it back.
A.
Okay.
Q.
It is a low interest -- what was it, a one-percent, the 
loan? 
A.
Yes. 
Q.
Let's say I don't care about the forgiveness.  
A.
Yes.
Q.
Where do I look to in here to determine what I am allowed 
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to spend the money on, and what I am not allowed to spend the 
money on? 
A.
I feel like I have answered that, that it is on payroll and 
certain covered costs.  
Q.
Okay.  So, there is nowhere else on this application where 
you can point to, other than the ones you have pointed out? 
A.
On those -- that page, that is all I found. 
Q.
Okay.  Anywhere else you want to look? 
A.
Sorry?  The only other small thing I see here is the 
purpose of the form submission of the requested information is 
required to make a determination regarding eligibility for 
financial assistance.  
Q.
I am not asking you a question about eligibility.  
A.
Okay. 
Q.
I strictly want to know -- let me reframe it another way.  
A.
Okay. 
Q.
Can you tell me where we would run to if we had to exit 
this room in an emergency right now?  
Where would we go? 
A.
I would run to that door right there, maybe that one over 
there, and I saw some others over here. 
Q.
You pointed to the front doors of this courtroom.  How do 
you know that is an exit? 
A.
Because it says "exit sign" above it. 
Q.
In big red letters, right? 
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A.
Yes. 
Q.
Let me ask you another question.  Have you ever bought or 
leased a car before? 
A.
Yes. 
MR. LOVE:  Your Honor, I object to this line of 
questions as to relevance.  If the defense counsel has a 
point -- 
THE COURT:  Don't make speaking objections.  
Sustained.  
BY MR. SILBER:
Q.
Just like you see those red letters behind me that 
indicates to you where the exit is, other than the places you 
have pointed out, is there anywhere else in this application 
that indicates to a regular person what they are allowed to 
spend the money on and what they are not allowed to spend the 
money on?  
A.
I pointed to several places on the form that tells the 
borrower what they can spend the money on. 
Q.
That is not what I asked you.  I know you have -- we just 
watched it.  Is there anywhere else, other than what you have 
pointed out, that indicates what you are allowed to spend the 
money on, and what you are not allowed to spend the money on? 
MR. LOVE:  Your Honor, objection, asked and answered.  
THE COURT:  Sustained. 
Don't make speaking objections.  
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BY MR. SILBER:
Q.
Do you wish to review the document? 
THE COURT:  There is not a question.  
What is the next question?  
THE WITNESS:  Was I supposed to look at all of them, or 
just the application?  
BY MR. SILBER:
Q.
Just the application.  
Sorry.  I just need to get the right document here.  
Okay.  I am showing you Page 15 of Government's 
Exhibit 100, the one you were just looking at.  
Do you see this document?  
A.
Yes.  It looks like a DocuSign. 
Q.
A DocuSign certificate? 
A.
Yes. 
Q.
Okay.  Do you see here, Page 15?  
A.
Yes. 
Q.
Okay.  And are you familiar with the DocuSign certificate 
portion of these loan documents? 
A.
Not really.  
Q.
Okay.  Have you ever seen a DocuSign certificate before? 
A.
Yes. 
Q.
Okay.  So, you know what this is, it is not -- right? 
A.
Yes. 
Q.
All right.  So, let's go through it.  It says here, 
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199
"certificate of completion."  Right? 
A.
Yes. 
Q.
Okay.  Do you remember when I pointed out this envelope ID 
number? 
A.
Yes. 
Q.
F616B? 
A.
Yes. 
Q.
Let me just pull up the other so we can show it.  F616B? 
A.
Yes. 
Q.
Okay.  So, do you agree that this is the DocuSign 
certificate that corresponds to the application that was 
signed? 
A.
Yes. 
Q.
Okay.  And we can see here, the envelope originator is 
BlueVine PPP, right? 
A.
Yes. 
Q.
And their IP address was 341945099? 
A.
Correct, yes. 
Q.
And the document, itself, had 14 pages, right? 
A.
Yes. 
Q.
Required four signatures and 12 initials, right? 
A.
Yes. 
Q.
Okay.  Signer -- it says here the signer is Alexandra 
Acosta, right? 
A.
Yes. 
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200
Q.
And, that would be the email address that the application 
was sent to, right? 
A.
I guess, yes. 
Q.
AlexandraAcosta03@gmail.com? 
A.
Yes. 
Q.
Right?
A.
Yes.
Q.
Okay.  And, over here is the signature, right?  
A.
Yes. 
Q.
And that corresponds to that.  Right? 
A.
Yes. 
Q.
Okay.  Can you read me that IP address right there? 
A.
73.56.139.104. 
Q.
Okay.  And let's look at the timestamps.  When was it sent?  
A.
February 3, 2021. 
Q.
At what time? 
A.
6:32 A.M., and 22 seconds. 
Q.
Okay.  But, when was it viewed? 
A.
Excuse me, February 3, 2021. 
Q.
At what time? 
A.
6:32, and 39 seconds. 
Q.
So, if my math is right, that's what? 
A.
Almost instantly. 
Q.
17 seconds later? 
A.
Um-hmm, yes. 
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201
Q.
It was signed when?   
A.
February 3, 2021, at 6:33 A.M. and six seconds. 
Q.
Okay.  So, that is what, 21 and six, 27 seconds later? 
A.
I am going to rely on your math.  
Q.
It was viewed at 6:32 and 39 seconds, and it was signed at 
6:33 and 06 seconds, right, meaning these four signatures and 
those 12 initials were completed during this time frame, right? 
A.
I guess.  I really don't know what that means.  That is -- 
that is what I would infer from it. 
Q.
Okay.  So, would you agree, then, that whoever signed this, 
using this email, would have viewed this entire document that 
we have been going over and discussing for the last 25 minutes, 
in 37 seconds? 
A.
Oh, I don't know what the person did.  Right?  I am just -- 
I don't know what they did.  I mean, maybe you could ask your 
question again. 
Q.
Okay.  Does this inform you how long the person looked at 
that application when they signed it?  
A.
I guess they went straight to the bottom and signed it, is 
that what you mean?  
Q.
I am asking you.  
A.
Okay.  How long they -- yeah.  I think your math is 
27 seconds?  
Q.
Okay.  
A.
Okay.  
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202
Q.
So, the person who read this whole document that we have 
been talking about for 15 minutes, took 27 seconds to put their 
four signatures and 12 initials? 
A.
Oh, I guess.  I don't know.  Yes, I mean, I guess that's 
what it means.  
Q.
Okay.  And, would you agree that that means they didn't 
read the document?  
A.
Oh, probably not, no. 
Q.
Can I have a second, your Honor?  
THE COURT:  Yes. 
MR. SILBER:  I have nothing further of this witness, 
your Honor. 
THE COURT:  All right.  
Do you have redirect?  
MR. LOVE:  Yes, your Honor. 
Your Honor, I am displaying Government's Exhibit 100, 
please. 
REDIRECT EXAMINATION 
BY MR. LOVE:
Q.
Ms. Harris, you spoke about loan calculations on both 
direct and cross-examination? 
A.
Yes. 
Q.
And, in the middle of the screen, Government's Exhibit 100, 
Page 1, do we have the formula?   
A.
Yes. 
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203
Q.
And what is the formula?  
A.
Average monthly payroll in 2019 multiplied by 2.5. 
Q.
So, as defendant's counsel said, if someone had made 
$13,000, $13,900, what would be the average payroll for the 
year?  
A.
Okay.  So, just a little quick math, but not accurate math. 
Q.
Of course.  
A.
If I round up to 14,000, divide by 12 months, that is going 
to be about a thousand dollars and some change, maybe 200 
bucks.  So, $1,200 a month, then 1,200 times two is 24, plus 
half of 12 would be six.  So, $3,000, I think.  
Q.
So, the total loan entitlement for using that number would 
be what?  
A.
3,000, if my math was right.  
Q.
Approximately? 
A.
Approximately, $3,000.  3,000.  
Q.
A lot of discussion was made about looking at the document.  
Who, ultimately, under the PPP, was responsible for reviewing 
the PPP application? 
A.
The applicant borrower. 
Q.
And how about the loan forgiveness application? 
A.
Same, the applicant borrower. 
Q.
So, for the SBA, what did that mean, for the applicant to 
do?  
A.
If -- you mean if they signed it?  
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204
Q.
Yes, right.  
A.
That they understood what they were doing, that they filled 
out the form and certified that the numbers were right, and 
correct, that they were eligible for the money.  And, one of 
the bullets there on the form said that, that they needed the 
money. 
Q.
Does that include reading the entirety of the form? 
A.
Yes. 
MR. LOVE:  No further questions, your Honor. 
THE COURT:  Okay.  All right.  
Thank you.  You can step down. 
Who is your next witness?
(Witness excused.)  
MR. JONES:  Your Honor, the Government calls Todd 
Crevier.  
Thereupon:
                      TODD CREVIER
was called as a witness and, having been duly sworn, was 
examined and testified as follows:
THE WITNESS:  I do. 
THE COURT:  Please have a seat, pull yourself up close 
to the microphone and you can also adjust the microphone if you 
need.  And, when you are ready, tell us your name and spell 
your last name. 
THE WITNESS:  Sure.  Todd Francis Crevier, 
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205
C-R-E-V-I-E-R.  
THE COURT:  Thank you.  You may proceed.
DIRECT EXAMINATION 
BY MR. JONES: 
Q.
Good afternoon, Mr. Crevier.  
A.
Good afternoon. 
Q.
Can you please tell the jury what you do for a living? 
A.
I am a real estate broker. 
Q.
And, prior to being a real estate broker, had you had a 
different career? 
A.
Yes.  I was a -- I am a retired law enforcement officer of 
25 years. 
Q.
Where were you working? 
A.
City of Hallandale Beach.  
Q.
And you -- when did you retire? 
A.
November of 2023. 
Q.
Were you operating as a real estate -- are you a real 
estate agent or real estate broker? 
A.
I am a real estate borrower now.  I believe I became a real 
estate agent -- I believe it was in 2015. 
Q.
And what is the difference between a broker and an agent? 
A.
An agent is someone who is licensed to practice real estate 
within the state of Florida. 
And, being that, you have to work under a broker in order 
to be able to practice real estate. 
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206
Q.
Okay.  And, as a real estate agent, can you work for more 
than one broker in the state of Florida? 
A.
No, you cannot.  
Q.
What is Valor Dog, LLC? 
A.
That is my company. 
Q.
And what did that company do in 2021? 
A.
Real estate brokerage. 
Q.
Well, let's back up.  When did that company start? 
A.
Well the company was formed approximately in 2012, 2014, I 
believe, in another venture, nothing to do with real estate.  
But, then it migrated into real estate when I became a real 
estate agent, when I got my broker license. 
Q.
Was that in 2015ish? 
A.
No, that would have been in 2017. 
Q.
Okay.  And, what is Blue Line Realty? 
A.
That is the name of my business, or the business, but it is 
a "doing business as" Blue Line Realty, Valor Dog Realty doing 
business as Blue Line Realty. 
Q.
So, they are effectively one and the same? 
A.
Correct. 
Q.
So, just for everyone's education, can you tell the jury 
where did you get the Valor Dog name from? 
A.
During my career as a law enforcement officer, at the 
beginning of my career, I was a canine handler, and my canine 
partner's name was Valor. 
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207
Q.
Did you ever get those baseball cards of the dogs? 
A.
I believe I had some, some, at some point, yes. 
Q.
And how does this -- how does a -- your company, how does 
the brokerage work?  Can you just explain to the nature of your 
business, and the people working for you? 
A.
Sure.  I have numerous agents that currently work for me 
now.  We -- the agents assist customers either in selling their 
home or buyers buying their home, or a combination of both, as 
well; also renters, as well.  
Q.
And, as a brokerage and firm, can you describe the process 
of the payments?  
Where does the -- if someone sells a house, for example, 
under your brokerage, do they get paid, or -- sorry, does the 
real estate agent get paid, or do you get paid? 
A.
The brokerage gets paid.  And, at that point, the brokerage 
submits a check or issues a check to the agent that procured 
the deal based on a commission set or whatever was worked out 
prior to. 
Q.
And so your business is responsible for paying not 
employees, but these are contractors that work for you? 
A.
Yes, they are independent contractors. 
Q.
And, I guess dating back to 2017, how many independent 
contractors did you have under your umbrella?  
A.
In the year 2017?  
Q.
Sure.  
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208
A.
Approximately two, maybe three. 
Q.
And, what were your earnings, approximately, as a brokerage 
firm back then? 
A.
In 2017, I think it was somewhere in the neighborhood of 40 
or $50,000. 
Q.
And, in 2018, did you grow at all? 
A.
Yes, we did. 
Q.
Was that by adding more contractors? 
A.
A combination of both; obviously, we did add more 
independent contractors as agents.  But, the agents that we 
currently had were starting to build clientele, as well. 
Q.
And, in 2019, were you still in operation? 
A.
Correct.  Yes. 
Q.
And, in that time, did -- how, well, how was the real 
estate industry doing in 2019? 
A.
It was doing well.  I believe that year, we had made -- I 
think it was $140,000 in gross for the year.  
Q.
That's almost -- you have been growing.  So, it was about 
three times what you made 2017? 
A.
Correct. 
Q.
And how about 2020?  
A.
It 2020, that was 240,000. 
Q.
So, you continued to grow in 2020? 
A.
Correct.  
Q.
Did you see sales increase during the pandemic? 
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209
A.
Sales increased.  That coupled with I was adding on more 
independent contractors as agents, as well. 
Q.
And how about 2021?  Was the structure, or how did you do 
as a brokerage firm in 2021? 
A.
It was strong, but we did have a little dip from the year 
prior.  I think we made $25,000 less, somewhere in the 
neighborhood of, I think, 230 or something like that. 
Q.
And, overall, during that period, did the real estate 
market grow or shrink? 
A.
It was growing.  
Q.
I am going to take us back into 2022.  Are you familiar 
with 2019?  Are you familiar with the defendant, 
Alexandra Acosta? 
A.
Yes, I am. 
Q.
How do you know her? 
A.
She was one of my independent contractors for Valor Dog 
LLC, d/b/a Blue Line Realty. 
Q.
And, do you recall when she joined your brokerage? 
A.
I do recall, yes. 
Q.
When was that? 
A.
That was approximately -- I don't know the exact date, but 
I believe it was at the end of 2018.  
Q.
And how did you meet?  
A.
Through a mutual friend, an individual that was an 
independent contractor, a realtor for me knew of Alexandra and 
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210
knew she was licensed as a real estate agent, and there was a 
possibility that she may want to leave her current brokerage 
and possibly come on board with mine. 
Q.
Did you also have any of Alexandra Acosta's family working 
for your brokerage.  
MR. SILBER:  Objection, relevance. 
THE COURT:  Overruled.  
THE WITNESS:  Yes. 
BY MR. JONES:
Q.
Can you tell the jury who they were? 
A.
Her mother. 
Q.
And what is her mother's name, for the record? 
A.
Maritza Acosta. 
Q.
Was there anybody else? 
A.
Her significant other.  I believe her name was Erin 
Thompson. 
Q.
Was Maritza Acosta and Erin Thompson working as agents 
under your brokerage in 2019? 
A.
Yes. 
Q.
How about 2020?  
A.
Yes. 
Q.
2021?  
A.
Yes. 
Q.
Was defendant Alexandra Acosta working for your brokerage 
in 2019? 
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211
A.
Yes. 
Q.
Did she have any sales in 2019? 
A.
Yes, she did. 
Q.
I am showing you what was previously marked as Defendant's 
Exhibit 400.  
Let me see if defense counsel has any objection to the 
admission.  
MR. SILBER:  What is the document number?  
MR. JONES:  400, payments to. 
MR. SILBER:  400 -- no objection. 
THE COURT:  Okay.  So 400 will be in evidence. 
(Government's No. 400 was received in Evidence.) 
THE COURT:  Do you want to show it to the jury?  
MR. JONES:  Yes, your Honor, please.  
BY MR. JONES:
Q.
I will pull up the trial projector now.  
Mr. Crevier, I am going to -- well, let's take a look at 
the top of this document here.  This is Government's 
Exhibit 400.  It is a one-page document.  I am going to 
highlight the section so we can all read it a little better.  
Can you describe to the jury what we are looking at? 
A.
This is a 1099 in the year of 2019, made by my company to 
Alexandra Acosta. 
Q.
Is this a form that is generated by your company? 
A.
Yes. 
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212
Q.
And it reflects what, exactly?  
A.
This reflects the individual who earned compensation for 
that particular year that usually has their social security 
number, if they are a sole proprietor, or EIN number if they 
have an LLC in their name.  And, it also has the compensation 
that they -- that they received for that year.  
Q.
And, in this instance, how much did you disclose in the 
1099 that Alexandra Acosta earned in 2019? 
A.
$13,904. 
Q.
I am going to show you what has been marked as Government's 
Exhibit 401.  
MR. JONES:  Your Honor, I move to admit Government's 
exhibit 401.  
THE COURT:  Okay.  
MR. JONES:  Without objection from defense counsel. 
May I publish for the jury?
THE COURT:  Yes.  
(Government's No. 401 was received in Evidence.) 
BY MR. JONES:
Q.
Mr. Crevier, I am showing you Page 1 of Government's 
Exhibit 401.  Can you describe the document that I am zooming 
in on?  
A.
The -- yes.  This is a check from my company's account, 
made out on the 11th of October, 2019, to Alexandra Acosta in 
the amount of $7,104. 
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213
Q.
And what does this memo line here -- what does that 
signify?
A.
That is a reference to the location of the transaction. 
Q.
When you say, "location of the transaction," are you 
talking about the house, or -- 
A.
Correct.  Yes. 
Q.
And, do you know what this payment was for, exactly? 
A.
I believe this was for a sale of that house.  It could have 
been for a purchase.  I'm not sure, at the location of 4165 
West 5th Lane. 
Q.
Now, I am scrolling down to Page 2 of Government's 
Exhibit 401, and I am going to highlight a check again.  
Well, can you describe what we are looking at? 
A.
That is also another check from my company dated the 11th 
of October, 2019, also made out to Alex Acosta for $5,600 for 
the location of the property address of 8560 Northwest 10th 
Street. 
Q.
And this check is dated the same date as the first check 
that we just saw on Page 1; correct? 
A.
It is correct. 
Q.
Can you describe the nature of why there would be two 
checks on the same day? 
A.
Sure.  The individual that Alex Acosta was working with was 
selling a house, and also purchased a house.  And, this 
transaction was simultaneous, or on that same day.  
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Q.
Okay.  So, this is one client, a sale and a purchase? 
A.
To my knowledge, that's correct, yes. 
Q.
A colleague once told me there is nothing more painful than 
scrolling.  But, let's go to Government's Exhibit 401, Page 3.  
What are we looking at here?  
A.
This is another check from my company account on the 14th 
of March, 2019, made out to Alex Acosta for the amount of $700.  
It is $800.  It was a rental for the property address of 755 
Southwest 113th Way.  
Q.
And this memo does say rental.  So, an agent can earn 
commission on a rental? 
A.
Yes, sir.  
Q.
How exactly does that work? 
A.
Normally, the listing agent for a rental usually has one 
month's worth of rent to be split between both sides of the 
transaction.  So, I believe this property was -- the monthly 
rent was $1,600, and Alex had a client, though, who I was 
believe was the renter for this location.  So, when that -- 
when the lease was signed, the compensation from the seller's 
side was $800 towards Blue Line Realty, which was then given to 
Alex Acosta. 
Q.
And, the last page of this exhibit -- so, it is Page 4 of 
Government's Exhibit 401, again, highlighting another document 
here, what are we looking at? 
A.
This is another check, generated by my company, dated on 
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the 31st of August, 2019, made out to Alex Acosta for the 
amount of $400.  And, it was a rental commission, as well. 
Q.
Now, these four checks -- you received a trial subpoena 
requesting documents from your business, correct? 
A.
Correct. 
Q.
And, when you went back and went through your records, you 
produced to the Government certain checks and/or you provided 
certain proof of income; correct? 
A.
Correct. 
Q.
Now, is what we went through today the scope of what 
Alexandra Acosta made in 2019 for your firm? 
A.
Yes, it is. 
Q.
Now, when you also looked through your records, did you 
determine whether she had earned any money in 2020 from your 
firm? 
A.
She did not.  
Q.
Can you describe your interactions, your day-to-day working 
with Ms. Acosta as a real estate agent, in 2019, for example? 
A.
Sure.  There wasn't much contact.  But, that is not to say 
I don't have much contact with all of the agents that I do -- 
that do work under my umbrella.  
The majority of agents have other employment.  So, this is 
not their primary employment.  So, this is not -- some agents, 
it is, to where they do very, very well; other agents only do 
one deal a year, four deals a year, may not do any deals a 
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year.  So, I may not have any real interaction with 
individuals.  It all depends on whether or not they are having 
something come up real estate-related at that time.  
Q.
And, in 2020, did you have any interaction with the 
defendant, Alexandra Acosta, about real estate? 
A.
I may have, but there was no transactions that she did, to 
my knowledge.  
Q.
You mentioned that her mother also works under your 
umbrella.  Did Maritza Acosta make sales in 2020? 
A.
I -- 
MR. SILBER:  Objection, relevance. 
THE COURT:  Overruled. 
THE WITNESS:  I believe she did.  
BY MR. JONES:
Q.
Did she make sales in 2019? 
A.
Possibly.  
Q.
Did she make sales in 2021? 
A.
Yes, I believe so, yes. 
Q.
How about Erin Thompson.  Did Erin Thompson make any sales 
during that period? 
A.
No. 
Q.
I am going to show you one last document.  This is 
Government's Exhibit 402.  
MR. SILBER:  No objection. 
THE COURT:  All right.  402 is in evidence. 
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MR. JONES:  May I publish?  
THE COURT:  Yes.
(Government's No. 402 was received in Evidence.)   
BY MR. JONES:
Q.
Mr. Crevier, I am showing you what has been admitted as 
Government's Exhibit 402.  Can you describe the document that 
we are looking at? 
A.
This is a check made out from the account of my company for 
the 2nd of June, 2021, made out to Alex Acosta for $675.  It 
was for a rental. 
Q.
And, upon reviewing all the records for Valor Dog in 2021, 
was this the totality of the income paid to defendant Acosta 
that year? 
A.
Yes.  It was, I believe, yes. 
Q.
Now, you mentioned that you owned the business, Valor Dog 
LLC, correct? 
A.
Correct. 
Q.
In 2020, things were okay?  
A.
Okay, in terms of?  
Q.
Sorry, financially.  That is a good point.  
A.
Financially?  
Q.
Yes, yes.  The company? 
A.
Yes. 
Q.
Did you apply for a PPP loan on February 1st, 2021? 
A.
No. 
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Q.
Did you apply for any PPP loan for your company? 
A.
No. 
Q.
Did you apply for one as an independent contractor, 
yourself? 
A.
No. 
MR. JONES:  No further questions, your Honor. 
THE COURT:  All right. 
Cross-examination?
MR. SILBER:  Thank you, your Honor.
CROSS-EXAMINATION 
BY MR. SILBER:
Q.
Good afternoon, sir.  
A.
Good afternoon.  
Q.
Thank you for coming in today.  
A.
You are welcome. 
Q.
Just a couple of questions.  You mentioned that you had 
another career before entering real estate.  Was that in law 
enforcement? 
A.
Yes, sir. 
Q.
And, how many years did you spend in law enforcement? 
A.
25. 
Q.
And, when you started your real estate company, did you 
leverage those being in law enforcement in the sense that you 
knew people that maybe needed to buy homes or apartments -- did 
you get law enforcement customers? 
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A.
Yes. 
Q.
Was that a large or small or medium portion of your 
business? 
A.
Initially, it was a large portion, in reference to the 
number of transactions we had.  But, then as years went on, not 
only was it just law enforcement officers, but it was a 
diversity of other different types of employment, individuals 
that had nothing to do with law enforcement whatsoever. 
Q.
Sorry, you said -- how long were you in law enforcement 
again? 
A.
25 years. 
Q.
25 years, sorry.  
THE COURT:  Is your microphone on?
MR. JONES:  Sorry.  I am not so good with the tech. 
BY MR. SILBER:
Q.
All right.  And, in terms of the agents that you employed, 
did you employ fellow officers who were looking for part-time 
work? 
A.
I didn't employ agents.  They worked under my umbrella as 
independent contractors. 
Q.
That's what I mean.  I don't mean they are a technically 
employee/employer relationship; but, my point is you had police 
officers who were working full time in law enforcement working 
with your company part-time as realtors; correct? 
A.
That's correct. 
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Q.
Okay.  And that, of course, is the context how you came to 
know Ms. Acosta; correct? 
A.
Well, it was through a mutual friend who was an agent.  
Well, I don't know if it was a mutual friend.  I believe it was 
a mutual friend.  But, it was an agent who was currently 
enduring the umbrella of Blue Line Realty who knew Ms. Acosta.  
I did not know her.  And, he introduced us.  
Q.
But, what I am getting at is she is in a category of 
realtors who was working full time in a law enforcement agency 
and part-time working with your company? 
A.
Correct. 
Q.
And, I am guessing, just like Valor Dog was the name of 
your canine, Blue Line references law enforcement; is that 
where you got the name? 
A.
Yes. 
Q.
And, you must have sold a lot of homes to law enforcement 
officers; is that correct? 
A.
What is considered a lot?
Q.
You sold more than 50? 
A.
The company has, yes, somewhere right around there.  I am 
not sure.  But, you know -- 
Q.
Are you familiar with the special privacy protections that 
a law enforcement has accessible -- law enforcement officer has 
accessible to them in terms of public records related to their 
residence? 
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A.
Sure. 
Q.
Okay.  And, isn't it true that a law enforcement officer 
can submit a form with the local County property appraiser to 
hide their address from the public?  
A.
That is correct. 
Q.
And, do you have any idea why that might be the case? 
A.
For privacy reasons in reference to individuals that that 
officer may have come in contact with during their law 
enforcement duties and would look up their address. 
Q.
It is fairly obvious what we are talking about, right? 
A.
Sure. 
Q.
And, you were in law enforcement 25 years.  Right? 
A.
Yes. 
Q.
I am guessing you guarded where you lived closely; correct? 
A.
Well ---
Q.
That is not something you would publicize to people you 
interacted with, right? 
A.
My, address is public. 
Q.
Well, what I am saying is, as a member of law enforcement, 
you have a reason to protect your privacy and your personal 
identifying information; correct? 
A.
I have a reason to?  
Q.
As a member of law enforcement, yes. 
A.
That's up to the individual who owns a house, whether or 
not they want to make that private or not.  
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Q.
That is what I am getting at.  Law enforcement engages with 
some fairly nasty people from time to time; correct? 
A.
They can, yes. 
Q.
It can be extremely violent people, right?
A.
Sure. 
Q.
And, I am sure in the course of your 25 years, you must 
have interacted with more than few, right? 
A.
Yes, I have. 
Q.
Certainly, those are people that you do not want knowing 
where you live; correct? 
A.
Correct. 
Q.
Where you rest your head at night?
A.
Sure. 
Q.
Or your children are at home, right? 
A.
Understood. 
Q.
And, is that why your law enforcement customers would like 
to have their personal information kept out of the public 
record? 
A.
That would be a reason, if they wanted to do so.  But, that 
would have to go -- that is an individual choice of a law 
enforcement officer, to petition the County and fill out 
documentation in reference to doing that.
Q.
Okay.  But, it certainly is something that is accessible to 
them; correct? 
A.
For law enforcement officers?  
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Q.
Yes.  
A.
Yes, of course. 
Q.
That doesn't exist for accountants, as far as you know, 
right? 
A.
Accountants?  
Q.
Yes. 
A.
To my knowledge, no. 
Q.
Okay.  
A.
I don't know.  But -- I could be wrong, but I don't believe 
so. 
Q.
What I am getting at is your real estate, you know the 
process, this is a special thing that only law enforcement has 
accessible to them; correct? 
A.
I know law enforcement does.  I am not sure if there is any 
other employment, you know, jobs that have that.  There may be, 
but I don't know. 
Q.
But, just to summarize and to move on, if a law enforcement 
officer was your customer, they could, if they wanted to, take 
advantage of that special opportunity to keep their personal 
address out of the public for their own safety, right?  
A.
Correct, yes. 
Q.
That's -- it is for their safety, right? 
A.
Sure, yes. 
Q.
Okay.  All right.  
The Government showed you a whole bunch of checks for 2019.  
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Let me just pull these out. 
Can you see what I'm looking at?  
A.
My screen is black. 
Q.
Oh.  Is it blank still?  
A.
Yes, sir.  
MR. JONES:  Your Honor, what do I need to do to turn 
on -- 
THE COURT:  I have to switch it on.  Hold on. 
MR. SILBER:  Sorry.  
BY MR. SILBER:
Q.
Perfect.  There we go.  All right.  They showed you this 
check, right? 
A.
Yes. 
Q.
And, there is Valor Dog doing business as Blue Line Realty?
A.
Yes. 
Q.
Alex Acosta, 4165 West 5th Lane? 
A.
Correct. 
Q.
That would have been a home that she sold, right --
A.
Correct.  
Q.
-- as a realtor, right? 
A.
Yes. 
Q.
And, this 7,104 represents the commission she earned, 
right? 
A.
That's correct. 
Q.
Okay.  And, that was paid to her on October 11, 2019, 
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right? 
A.
Yes. 
Q.
Okay.  Perhaps so we can do this quicker, 8560 
Northwest 10th Street -- do you see where I am looking at here? 
A.
Yes. 
Q.
That would have been another home she told, right? 
A.
Correct. 
Q.
And the commission was $5,600? 
A.
Correct.  
Q.
Also paid on October 11th, 2019, right? 
A.
Correct. 
Q.
Okay.  755 Southwest 113th Way, a rental.  Does this $800 
represent the commission she made getting this rental? 
A.
Yes. 
Q.
Okay.  March 14, also, 2019? 
A.
Correct. 
Q.
Okay.  So, isn't it true that in the year 2019, she was an 
active realtor working with your company? 
A.
In 2019, yes. 
Q.
And, she earned about $13,900? 
A.
Correct. 
MR. SILBER:  I have nothing further of this witness, 
your Honor.  
THE COURT:  All right.  Do you have redirect?  
MR. JONES:  No, your Honor. 
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THE COURT:  Thank you.  You may step down.  
(Witness excused.) 
THE COURT:  Before we get to the next witness, I would 
like to take a little stretch break.  If you need to use the 
restroom, let's take a seven or eight-minute break.  And so, 
come back in seven or eight minutes, and we will go until 
sometime around 5:30.  All right?  
COURT SECURITY OFFICER:  All rise.  
[Whereupon, the jury left the courtroom at 4:33 p.m., 
there was a recess, and at 4:42, the jury entered the courtroom 
and the following proceedings were had:]  
THE COURT:  Are we missing somebody still?  
You can have a seat while we are waiting.  
Welcome back, everybody.
All right.  Who is the next witness for the Government?  
MR. LOVE:  Your Honor, the Government calls Sammi 
Beechan.  
Thereupon:
                      SAMMI BEECHAN
was called as a witness and, having been duly sworn, was 
examined and testified as follows: 
THE WITNESS:  Yes, I do. 
THE COURT: Please have a seat.  Make yourself 
comfortable.  Pull yourself up close to the microphone.
You can also move the microphone close to you and, when 
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you are ready, tell us your name and spell your last name. 
THE WITNESS:  My name is Samantha Beechan, spelled 
B-E-E-C-H-A-N.  
THE COURT:  Thank you.
DIRECT EXAMINATION 
BY MR. LOVE:
Q.
Good afternoon.  Where do you currently work?  
A.
I work at Cross River Bank. 
Q.
Where is Cross River Bank located? 
A.
Cross River Bank is located in New Jersey. 
Q.
How long have you worked for Cross River? 
A.
I have worked for Cross River since April of 2020. 
Q.
What is your position within the company? 
A.
My current position is program manager on the Paycheck 
Protection Program. 
Q.
What are your general duties and responsibilities? 
A.
Overseeing the day-to-day program; that is a federal loan 
program.  So, liaising with the SBA, our servicers of our 
loans, we work on payment forgiveness with borrowers and 
working with our internal teams that manage the data and 
receipt of forgiveness documentation. 
Q.
How long have you been in that position? 
A.
I have been in this position since January of 2022. 
Q.
What did you do before that date? 
A.
A few things; immediately before that date, I was an 
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228
associate program manager on the Paycheck Protection Program. 
Q.
And, what were your duties and responsibilities in that 
role? 
A.
I was supporting the day-to-day manager of the program, who 
was -- essentially did my current role.  And, prior to that, I 
was a -- the lead on the customer experience team. 
Q.
I recognize it is called Cross River Bank.  But, what does 
Cross River do? 
A.
So, Cross River is both a -- kind of a standard bank where 
they have buildings where you can go and do ATM transactions, 
have a loan, you know, have your debit card.  
They also have a part of their business that I work on, 
which is their FinTech side of the company. 
Q.
What does FinTech mean?  
A.
So, to define the word, it is financial technology.  I kind 
of smash it together to make FinTech.  But, it is -- 
essentially, is the kind of corner of business where it is not 
necessarily a bank, but it is not necessarily technology.  So,  
it is -- would be F-I-N-T-E-C-H, like, a loan you can get, 
potentially, online. 
Q.
Does Cross River work with the federal Government? 
A.
Yes. 
Q.
And, can you briefly describe Cross River's business model 
related to federal Government work? 
A.
I have a limited understanding.  But, I know that we are 
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FDIC-insured, and we also are an established lender with the 
SBA. 
Q.
Okay.  You mentioned the SBA.  What role do you function 
with the SBA? 
A.
We are a lender that has been an existing lender with the 
SBA, and we have an existing relationship with him. 
Q.
Are you familiar with the Paycheck Protection Program? 
A.
Yes. 
Q.
And, what is your understanding of that program? 
A.
It is a federal loan program enacted by Congress through 
the CARES Act to provide access to federal loans to small 
businesses that were suffering during the immediate kind of 
onset of the lock downs due to COVID-19. 
Q.
Did Cross River participate in the program? 
A.
Yes. 
Q.
What was their role? 
A.
Cross River is and was a lender in the Paycheck Protection 
Program. 
Q.
Were there any specific guidelines or regulations that 
Cross River received in relation to the program? 
A.
Yes.  Some were set forth by Congress through the CARES 
Act, and some were built out by SBA, also set forth by Congress 
in the CARES Act. 
Q.
And, how did Cross River interface with PPP loan 
applicants? 
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A.
Online, digitally, through phone calls from prospective 
applicants, but yeah, not in person because it was -- it was 
lock down time in 2020. 
Q.
And was Cross River front-facing to the customers, or was 
there another company involved? 
A.
Depends; we had partners.  Those would be kind of 
businesses that we had established relationships with that 
might have been that face -- as you referenced, to the company.  
But, again, we were and are an SBA lender.  So, that's why 
maybe those companies would have partnered with us.  But yes, 
so both are true, either we were the face or it was a partner, 
an established partner of ours. 
Q.
Was BlueVine one of the companies that you worked with? 
A.
Yes. 
Q.
How did you work with them? 
A.
So, we were partnered specific to origination, meaning that 
BlueVine would receive documentation from prospective 
applicants, review, underwrite the loan, and then from there, 
they would send that loan through to Cross River to ultimately 
send through to the SBA. 
Q.
So, did BlueVine play a part of the application process? 
A.
Yes. 
Q.
Okay.  And, you mentioned a little bit, but did they 
generally gather the document, excuse me, the information in 
the documentation for the loans? 
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A.
Yes.  They were -- kind of Step 1 for interaction with the 
borrower, I should say, with the applicant, if they were to be 
applying or pursuing a Paycheck Protection Program loan through 
BlueVine. 
Q.
What was their responsibility through their applications? 
A.
Many cases, but high-level would be receiving the 
information and documentation required by the SBA to, you know, 
have a complete application for the loan.  And then, 
ultimately, review to underwrite the loan.  So, KYC would be 
know your borrower, know your customer.  So, essentially, doing 
that diligence of understanding who this is, where they are, et 
cetera.  
Q.
What did Cross River receive after that step? 
A.
A completed loan application, which is a requirement of the 
program, as set forth by the SBA; supporting documentation, 
which is a requirement of the program, as well, and then a 
couple of other details, but those are mostly digitally sent 
through. 
Q.
What type of documentation? 
A.
So, SBA defined it based off of entity type.  But, you 
know, for a small business owner that has one or limited 
employees, it would be documentation establishing payroll.  The 
Paycheck Protection Program was to protect paychecks.  So, that 
was a key piece of tax documentation.  
And then a key piece, as well, was establishing that the 
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business was in -- or on -- like, in operation on February 15th 
of 2020. 
Q.
Okay.  Was the trustworthiness of the application 
important? 
A.
Yes. 
Q.
Why was that?  
A.
Excuse me.  The call from Congress was to lend in good 
faith.  So, we relied upon the, you know, attestations and 
certifications set forth by the applicant, prospective 
borrower, in the 2483.  That is the number for the application 
of the loan, itself.  
Q.
What impact, if any, would an inflated payroll expense have 
on the determination to issue a loan? 
A.
So, the loan total, like, eligible loan amount is assessed 
off of payroll amounts.  So, any inflation would then be kind 
of multiplied by that loan multiplier. 
Q.
And can you describe that in more detail?  
What do you mean by the loan amount would be different? 
A.
Well, yes.  So, eligibility for maximum loan amount for the 
Paycheck Protection Program was two and a half times the 
average monthly payroll of the business, capped at $100,000 
annually per head.  
So, like, if a person made over a hundred thousand dollars 
as an employee, it would be capped at 100 K per employee, and 
then that multiplier of eligibility is 2.5 times that maximum 
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payroll amount per employee. 
Q.
For a sole proprietor, was there a capped loan amount? 
A.
The same that I just stated would apply.  So, for each 
individual that is on the payroll, if it is just a sole 
proprietor, they don't have employees.  That would be capped at 
one hundred thousand dollars.  The average monthly then, times 
two and-a-half, so, that would get you to $20,833. 
Q.
Was that the maximum loan available? 
A.
Yes.  For one -- for one -- a single employee, single 
entity, like, yes, single employee entity. 
Q.
Okay.  And I want to pull up what has been admitted as 
Government's Exhibit 100.  
THE COURT:  On your computer?  
MR. LOVE:  Yes, your Honor, to publish to the jury, 
please.  
BY MR. LOVE:
Q.
Do you recognize the document in front of you? 
A.
Yes. 
Q.
What do you recognize it to be? 
A.
A 2483, completed.  So, a completed loan application. 
Q.
And who was the borrower in this case? 
A.
The legal business name is listed as Alexandra Acosta. 
MR. LOVE:  Your Honor, I have Government Exhibit 102 
for identification.  
MR. SILBER:  No objection. 
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THE COURT:  So 102 will be admitted into evidence. 
(Government's No. 102 was received in Evidence.)   
MR. LOVE:  Your Honor, permission to publish 
Exhibit 102? 
THE COURT:  Yes. 
BY MR. LOVE:
Q.
Do you recognize Government's Exhibit 102 in front of you? 
A.
Yes. 
Q.
What is this?  
A.
This is an internal record of the loan application from our 
partner -- "our" meaning Cross River's partner, BlueVine. 
Q.
And who is this for? 
A.
This is tied to the email address of 
AlexAcosta03@gmail.com, user Alexandra Acosta.  
Q.
Is that information, that gmail address part of the 
information that was gathered by BlueVine? 
A.
Yes. 
Q.
And, was that then processed and presented to Cross River? 
A.
Yes.  And, it is -- it is kind of a required or a key piece 
just because the nature of this being a loan that is being 
applied for online.  
Q.
And, dropping to the middle of the document here on Page 1, 
what does this area generally discuss?  
A.
It is everything in the box.  So, the amount is kind of -- 
this is going to be kind of statuses, our high level details, 
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and the status of the application was approved. 
Q.
And then, dropping down to the bottom, the user account, 
type, it says, "SBA PPP first."  
What does that mean? 
A.
Great question.  So, the Paycheck Protection Program, when 
it first rolled out, just was loans, there was a continued 
need, though, for assistance.  So, in late 2020, early 2021, a 
second kind of round of the program was enacted that enabled 
eligible borrowers to potentially receive a second Paycheck 
Protection Program loan from their bank.  So, that's just to 
differentiate that this is a first draw.  That is typically the 
reference, a first draw, second draw.  And, that is a key piece 
because the applications were different. 
Q.
And then moving to Page 2 and Page 5, drawing your 
attention to the bottom of Page 5 of Government Exhibit 102.  
What is your understanding of the columns that are 
shown or depicted right there on the screen for you?  
A.
So, this is, I think, bank account information as entered 
by the applicant.  This is necessary for us to understand where 
a loan would be disbursed in the event of approval from the 
SBA. 
Q.
And so this particular section has a specific bank name.  
Could you just read the bank name for us? 
A.
Yes.  The bank name is listed as SunTrust Bank. 
MR. LOVE:  Your Honor, I want to identify Government's 
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Exhibits 151, 152, and 153 for admission.  
THE COURT:  Any objections?   
MR. SILBER:  I am looking right now, your Honor.  
151, no objection.  
152, it is all the scratch records; am I right about 
that?  
Yeah, no objections.  
MR. SILBER:  And 153, no objection.  
THE COURT:  All right.  So, 151, 152, and 153 are in 
evidence. 
(Government's No. 151 was received in Evidence.)  
(Government's No. 152 was received in Evidence.)  
(Government's No. 153 was received in Evidence.)   
BY MR. LOVE:
Q.
After Cross River received these applications from 
BlueVine, what is it that happened next? 
A.
So, applications went through some kind of processes at 
Cross River, and then were sent through to the SBA for review 
and determination of approval or denial of the application. 
Q.
About how quick did that process take? 
A.
It's hard to say.  It could be, you know, pretty quick, 
meaning less than two business days, or it could be a few 
weeks.  That was dependent upon kind of what phasing or timings 
of the program we were at.  But, also, you know, the levels of 
review on the SBA side, as well.  
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Q.
You mentioned that it goes -- the application goes to the 
SBA.  Why does it go to the SBA? 
A.
So, there -- a key part of the program, itself, is that 
there is like a dual review for approval of the loan.  So, the 
2483 receives a lender decision; but, then -- in addition to 
that, and ultimately, there is no loan without the SBA's 
approval.
So, for example, in the BlueVine partnership flow, the 
expectations would be that the underwriter and the originator, 
BlueVine, would review the loan and approval would be sent 
forth to Cross River; Cross River, as the official lender, 
requests that the SBA would review or decline the application.  
And, ultimately, approvals were sent through to the SBA, but, 
again, there is no loan that exists without the SBA approval. 
Q.
Once Cross River receives an approval for a loan, what 
happens next?  
Is the borrower notified? 
A.
Can you clarify who that approval is from?  
Q.
If the SBA approves the application --
A.
Yes. 
Q.
-- and provides that approval to Cross River? 
A.
Yes.  So, the SBA, per 2483 application, will make an 
approval that is tied to a fixed amount, and then assess a ten 
digit unique identifier that is a loan number for that loan.  
So, my expectations would be that for each 2483 that the SBA 
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approves, I would have a ten digit loan number with the loan 
amount.  And then, from there, we, as Cross River, would 
prepare a loan packet of documents for review and execution by 
the applicant, themselves.  
Ultimately, there would be no disbursal of that loan, and 
that loan wouldn't, you know, become real until the applicant 
signs those documents to receive the loan.  
Q.
How are applicants notified? 
A.
Via email.  So, that's why the email was a key piece.  We 
would send kind of the packet of loan documents via DocuSign. 
Q.
And, when you transmitted that packet of documents, what 
are you transmitting? 
A.
It is many things.  So, it is the 2483 for review as kind 
of filled in by the entries of the applicant.  There is also 
documents from the SBA that kind of are specific to the lender 
relationship.  So, you have a promissory note.  You will have 
kind of records to lend.  There is, depending on the point upon 
which you are in, in the program, there was also different kind 
of disclaimers for digital or -- for us to be able to send 
emails to the applicant.  But, yeah, the packet -- I would 
venture to say that packet is anywhere from, like, 12 to 
20 pages long.  
Q.
And, did the applicant have an opportunity to view the 
entirety of the packet? 
A.
Yes.  And any and all signatures that are outlined in that 
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packet are required, again, ultimately for that loan to be 
accepted by the applicant and then be able to be disbursed by 
us, the lender. 
Q.
And, at that point, is this going back through BlueVine? 
A.
At that point in time, BlueVine has the information, but 
Cross River is the source of truth because we are the lender.  
So, we are, you know, the person that is producing those 
lending documents and looking for receipt of those lending 
documents.  All right?  
We are also one who is initiating and disbursing that 
money.  So, sending it digitally to the applicant, that would 
then become the borrower, and they have a complete list. 
Q.
So, at that point, though, the applicant still has access 
to BlueVine and the user interface that they used to provide 
the information? 
A.
Yes. 
Q.
I just wanted to describe that user interface briefly.  Are 
you familiar with Turbo Tax? 
A.
Yes. 
Q.
Is the interface similar to Turbo Tax? 
A.
Yes, that's a good comparison, where what you are entering 
has different words in boxes on a screen; but, you know, 
somebody who has made that -- is filling it into a very rigid, 
you know, federal document.  Yes, that's a very good comparison 
to what the BlueVine interface would have been.  
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Q.
Once the loan package is provided to the applicant and they 
have an opportunity to review, you mentioned that they sign the 
document.  
A.
Yes.  There are some sections for initials on the 2483.  
There is some full signature.  The date is also required, but 
that date would be tied to when those signatures are made via 
DocuSign. 
Q.
How are those signatures different than the original 
application? 
A.
So, these are tied to kind of you are accepting the loan, 
also authorizing or approving the information that is included.  
So, you would pull up bank information on the exhibits.  And, 
in the event there was any key entry, you know, you type 
something wrong, that is where we would have disclaimers in the 
packet that says, "Hey, if anything is wrong, please let us 
know prior to signing these documents, because it is going to 
be much harder to edit or update that after they are signed. 
Q.
Whose obligation is it to do that, to review those 
documents? 
A.
The applicant that is looking to become the borrower of the 
loan. 
Q.
And why is it important for the applicant to be the one to 
review it? 
A.
Because of the key pieces, because of the attestations and 
certifications that are included, but then also, you know, the 
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components I just referenced with disbursement where if the 
bank account information is incorrect, it would go somewhere 
else, not to the intended location. 
Q.
Once an individual has accepted the loan and provided that 
documentation, how does Cross River then receive their 
acceptance?  
A.
Via DocuSign.  So, it would be through the same means that 
the packet was sent to the applicant.  And, to execute, we 
would receive it back completed from DocuSign. 
Q.
What is DocuSign? 
A.
DocuSign is a digital tool to send and receive signatures, 
documents.  That is about it. 
Q.
Do you have some familiarity with DocuSign? 
A.
Yes.  I use it minimally in my day job.  But, I have also 
used it in my personal life, as well. 
Q.
Are you able to use DocuSign on a computer? 
A.
Yes. 
Q.
Are you able to use DocuSign on a phone? 
A.
Yes. 
Q.
Are you able to use DocuSign in pretty much anything that 
allows you to access a website or a PDF? 
A.
I would -- don't have that much understanding of DocuSign, 
but I would guess as much.  It is just an educated guess. 
Q.
Just based on your experience? 
A.
Yes.  I have used it on my phone.  I have used it on my 
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computer, personal and work. 
Q.
So, theoretically, someone who receives an application 
could review it on their phone and sign on their phone? 
A.
Yes.  That is how I signed my, like, mortgage documents 
when I was buying my house. 
Q.
And you at Cross River, of course, would accept that? 
A.
For the Paycheck Protection Program, yes.  The key piece of 
the DocuSign packet was either receiving it, or receiving the 
rejection from the applicant.  But, yeah, ultimately, we did 
need to receive that signature by whatever means the applicant 
is completing it in.  
Q.
What happens next after you receive the acceptance? 
A.
There is no small parades.  It is a disbursement.  So, bank 
account information, it sets forth where we are sending the 
loan via ECH, and the completed or executed loan packet would 
also be distributed to the borrower, or be accessible to them 
in DocuSign if they have an account. 
Q.
I want to talk a little bit and shift over to forgiveness.  
What is the forgiveness aspect of the PPP program? 
A.
So, the Paycheck Protection Program is for a loan program.  
It does have the potential, though, to be a fully forgiven loan 
if the borrower has met specifics, set forth by Congress, CARES 
Act, SBA, of utilization and usage of those loan funds.  
Q.
What does it mean for a loan to be forgivable, in the 
context of PPP? 
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A.
So, a loan has to be utilized as set forth by Congress, by 
CARES Act, and SBA. 
Q.
Are you familiar with the usage? 
A.
Yes, pretty familiar. 
Q.
And what is your understanding of the usage for the loan 
under the PPP? 
A.
At least 60 percent of the funds needed to go towards 
payroll. 
Q.
Is there anything beyond that, that you are aware? 
A.
There's a couple of stipulations, depending on entity type 
and which draw it was and what documentation is supposed to 
support it.  But, it is -- those are almost pieces underneath 
that 60 percent, minimum, towards payroll. 
MR. LOVE:  And, your Honor, permission to publish 
Government Exhibit 150, please? 
THE COURT:  Is it in evidence?  
MR. LOVE:  Yes, it is. 
BY MR. LOVE:
Q.
Do you recognize this document? 
A.
Yes. 
Q.
And, I am going to highlight the top here.  What is this 
document? 
A.
This is a 3508.  The letter that follows it is, but -- 3508 
is the standard forgiveness application for the Paycheck 
Protection Program. 
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BY MR. LOVE:
Q.
Who is the borrower listed in this case? 
A.
The business legal name is known as -- borrower is 
Alexandra Acosta. 
Q.
And does it say first draw or second draw? 
A.
The checked box for first draw is chosen. 
Q.
And, in the forgiveness process, did you work with any 
companies? 
A.
Yes.  I currently have a handful of servicers, three 
servicers right now that I work with that interface with the 
borrowers to not only help them complete forgiveness, but to be 
mindful of any payments that are made, or owed in the event 
that forgiveness is not pursued or received. 
Q.
Is the company Scratch one of those? 
A.
Yes. 
Q.
And how is Scratch related to Cross River?
A.
So, they are a lender -- a vendor is probably the right 
word for it, but a partner for servicing of the Paycheck 
Protection Program loans that Cross River issued.  
MR. LOVE:  And, your Honor, I have permission to 
publish Government Exhibit 151? 
THE COURT:  If they are all in evidence, you don't need 
permission to publish it.
BY MR. LOVE:
Q.
Do you recognize Government's Exhibit 151? 
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A.
Yes. 
Q.
And what is this?
A.
These are borrower/user details, specific to Scratch's 
records. 
Q.
152 -- do you recognize this document? 
A.
Yes.  This is a statement, kind of monthly statement issued 
by Scratch. 
Q.
And for who is this monthly statement? 
A.
The top left corner indicates Alexandra Acosta. 
Q.
And the total amount due indicates zero.  Why is it zero? 
A.
It would be a couple of pieces.  So, for this loan, I would 
have to double-check dates, too, but first and foremost, it 
says that the loan is current.  The SBA set forth that loans 
were not -- loans were deferred.  So, there was a deferment 
period.  That started once the loan was disbursed, and it was 
the maximum of, I think, ten months plus the maximum covered 
period.  So, let's just say that can run 16 months post 
disbursement that the loan payments are deferred.  The loan 
still accrues that one percent interest.  But, it was, 
essentially, kind of a grace period of payments needing to be 
made.  Ideally, this would be the timeline that borrowers would 
be applying for forgiveness, so that when that deferment ended, 
they would not owe. 
Q.
Okay.  And, displaying Government's Exhibit 153, do you 
recognize this document?  
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A.
Yes. 
Q.
What do you recognize it to be? 
A.
This is going to be a payment letter that Scratch would 
distribute to borrowers.  This could happen in a handful of 
ways.  But, the two common ways that I would see there is that 
either the loan was paid in full via forgiveness, that was the 
kind of number one piece, or, paid in full by a payment by 
other means, you know, a check or money. 
Q.
What was the agreement between Cross River and Scratch with 
regard to the loan forgiveness process?  
A.
Can you clarify the question, please?  
Q.
Of course.  
What was Scratch's responsibilities when landing any 
type of forgiveness application?  
A.
It's set forth by the SBA and thus, Cross River on behalf 
of the SBA.  So, collecting, required supporting documentation 
from the borrower, collecting the data that is tied to 
completion of the 3508, signatures and initials, because the 
forgiveness application has certifications and attestations 
similar to the 2483.  And so, making sure that the applicant, 
borrower, in this case, is reviewing and completing those, and 
then sending the completed forgiveness application to Cross 
River so we can send it to the SBA. 
Q.
Going back to Government's Exhibit 150, you mentioned the 
certification.  I am highlighting the bottom portion of Page 1 
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for you.  
Can you please read what is depicted there on Page 1? 
A.
Yes. "Following submission of this forgiveness application 
the borrower must retain all records necessary to prove 
compliance with the Paycheck Protection Program rules for four 
years for employment records and for three years for all other 
records.  SBA may request additional information for the 
purposes of evaluating the borrower's eligibility for the PPP 
loan and for loan forgiveness.  And, the borrower's failure to 
provide information requested by SBA may result in a 
determination that the borrower was ineligible for the PPP 
loan, or in a denial of the borrower's loan forgiveness 
application." 
Q.
And what date was this application made?  
A.
Sorry.  I need to take a drink of water.  Do you want me to 
read the second line?
Q.
Yes, oh, the second paragraph.  
A.
"The borrower's eligibility for loan forgiveness will be 
evaluated in accordance with the Paycheck Protection Program 
rules.  SBA may direct a lender to disapprove the borrower's 
loan forgiveness application if SBA determines that the 
borrower was ineligible for the loan," and the date is 4-21 of 
21. 
Q.
And what is the signature depicted on this application? 
A.
Alexandra Acosta. 
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MR. LOVE:  If I could have a moment, your Honor? 
BY MR. LOVE:
Q.
If Cross River had known the submitted business income 
information in a loan application was false, would they have 
approved the loan? 
A.
No. 
Q.
If Cross River had known that the submitted business -- 
excuse me, the submitted business income information in the 
loan application was false, would they have approved the 
forgiveness of a loan? 
A.
No. 
MR. LOVE:  No further questions, your Honor.  
THE COURT:  All right.  
Cross-examination?  
MR. SILBER:  Thank you, your Honor. 
CROSS-EXAMINATION 
BY MR. SILBER:
Q.
Good afternoon, Ms. Beecham.  
A.
Good afternoon.  
Q.
How are you -- did I get that right?  Did I say your last 
name correctly? 
A.
There is an "N" on the end.  So, "Beechan." 
Q.
My bad.  Thank you for coming today. 
A.
Thank you. 
Q.
Give me one second just to get set up here real quick.  
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Are you familiar with the specific loan and loan 
application submitted in this particular case? 
A.
Yes. 
Q.
Okay.  All right.  
MR. SILBER:  Your Honor, can you turn the screen on for 
me?  
Thank you.  
All right, Ms. Beechan.  I am showing you what has been 
previously admitted as Government's Exhibit 100.  We were just 
looking over this.  What is this document?  
A.
This is a Paycheck Protection Program application, also 
commonly referenced as a 2483. 
Q.
Okay.  And that is Page 1, right?  Page 2?  
A.
Um-hmm.  
Q.
That is Page 2, right?  
Yes?  
A.
Sorry.  I was nodding yes. 
Q.
You have to give verbal answers because everything is being 
recorded.  
A.
Thank you, yes. 
Q.
And, here is Page 3.  Right? 
A.
Yes. 
Q.
Okay.  And here is -- whoops -- Page 4.  Right?  
A.
Um-hmm.  
Q.
Do you see number four on the bottom? 
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A.
Yes. 
Q.
Five, right? 
A.
Yes. 
Q.
You said you are familiar with DocuSign, right? 
A.
Yes. 
Q.
Okay.  Do you recognize where it says that -- their 
DocuSign envelope ID, where I am pointing, F616B? 
A.
Yes. 
Q.
Do you know what an envelope ID is? 
A.
A unique identifier tied to a DocuSign packet. 
Q.
Okay.  And every single DocuSign packet has its own unique 
identifying number; correct? 
A.
Yes.  And, that number would apply to the items contained 
in it.  So, if there is only one document, it is on one.  And, 
if there are 20, it is on all 20. 
Q.
Correct.  But, it would never be used for another DocuSign; 
correct? 
A.
It shouldn't be. 
Q.
Okay.  And that's, in part, for authentication purposes and 
identification; correct? 
A.
Yes. 
Q.
So that we know what signed documents and pages belong to 
the particular item being signed, right? 
A.
Yes. 
Q.
Okay.  Now, going back to the DocuSign certificate, do you 
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see up here where it says the envelope ID number -- let me zoom 
in just a little.  
A.
Yes. 
Q.
F616B? 
A.
Yes. 
Q.
Okay.  So, this is the DocuSign certificate of completion 
that applies to Ms. Acosta's loan application; correct? 
A.
Yes. 
Q.
Okay.  Can you read that IP address for me right there, 
underneath her name? 
A.
73.56.139.104. 
Q.
Okay.  Hold that thought.
I am now showing you what has been previously admitted as 
Government's 102.  Do you see all that? 
A.
Yes. 
Q.
Okay.  And, these documents, Exhibit 102, this is the 
BlueVine -- well, first of all, what would you call this 
document?  The name of this document? 
A.
It is an internal record of application for a loan. 
So, it is something that we would keep internally as a kind 
of a snapshot of an application being complete. 
Q.
And what do you call it internally?
Is there, like, a casual name like "customer information" 
-- I don't know -- 
A.
It has many, many kinds of phrases, especially that this 
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is, you know, from BlueVine.  So, well, what I would just 
reference it, it is just the internal loan record. 
Q.
Okay.  And, moving over here to where the prosecutor for 
the Government blew up this bank information for SunTrust, 
there is a routing number, account number.  Do you see what I 
am pointing to? 
A.
Yes. 
Q.
Okay.  And, the same thing up here with, like, the person's 
name.  All the other information that we find in here, would 
that be information that the borrower put in their application? 
A.
I would reference it as the applicant putting information 
in. 
Q.
And what does that distinction mean to you?  
A.
So, this is a loan record for application; ultimately, the 
SBA might not have approved the loan.  So, that is why a 
lender, like, internal lender records, I often reference as 
applicants.  If there is a loan number, then I am discussing a 
loan, and then I will reference them as borrowers. 
Q.
Which we will come back to in a second.  I just want to ask 
you a couple of questions.  
So, in terms of the process with your company, I am now -- 
let's say a PPP person who wants to borrow applies for a loan, 
right?  
Do I have to go on, like, your website and create a profile 
and put my name and my address and all that information in?  
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A.
Yes.  To go into a website, not for creating a profile.  
Yes, to completing information that is unique to you as an 
individual, such as business name, EIN, SSN, your business 
address, payroll information.  I am just listing items in the 
2483, at this point.  
Q.
Sure.  You mentioned a social security number.  That is 
what you meant by SSN; correct? 
A.
Yes. 
Q.
So, obviously, this concerns personal information, private 
information, right? 
A.
Yes.  I referenced that as PII. 
Q.
What does PII stand for? 
A.
Now, my brain is going to go blank on it.  So, I apologize.  
Personal identification information.  There we go.  
Q.
It is personal identifying information, stuff people want 
to keep private, right? 
A.
Absolutely. 
Q.
So, in order to input this information into your system, do 
I log into something with like an ID and a password.  
How does that work? 
A.
No, to the password component.  So, there wouldn't be a 
log-in, but you are completing information that is needed.  So, 
one of the first items that is going to be requested is the 
email address so that we can email you.  When I say "we," in 
this instance, it would be BlueVine.
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But, BlueVine could email you statuses, updates on your 
application moving through kind of processes; also email you 
notifications in the event that there was information that was 
inaccurate or that was left out, or -- but, yes, email address 
is going to be the first one, name, phone number, business 
information. 
Q.
And, wasn't it common practice for borrowers, or 
applicants, as you say, to use accountants or other third 
parties to submit these applications? 
A.
Yes.  I think so, because it is a loan program.  They are 
targeting small businesses.  Oftentimes, small businesses are 
not doing their payroll or their bookkeeping in-house.  They 
either don't have the time, don't have the skills, so we will 
oftentimes see authorized third-party signatories, CPAs, 
comptrollers, you know, maybe even their tax preparers, 
completing these items, again, on the applicant or the 
borrower's behalf.  But, that is determined through their own 
interpersonal kind of relationship.  That is not something 
that -- 
Q.
That is something the applicant would decide to do; 
correct? 
A.
Yes.  Applicants, and ultimately, the borrower.  So, that 
business structure, whatever the situation is. 
Q.
So, if my accountant or my tax preparer was filling out all 
this information for me, would they need a password to access 
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your system to upload that information? 
A.
No. 
Q.
All right.  Let's get back to our documents.  
I would like to draw your attention to it -- says 
Page 2 of two.  Do you see that?  
A.
Yes.  
Q.
We are now in Government's Exhibit 102.  Let's take it from 
the top so you can see what I am referring to.  Do you see 
that?  
A.
Yes. 
Q.
Do you recognize what I am showing you? 
A.
Yes. 
Q.
Okay.  These are the same documents we were just 
discussing, right? 
A.
Yes.  The internal one record. 
Q.
Okay.  I am just moving along quickly here.  Do you 
recognize all that? 
A.
Yes. 
Q.
Okay.  All right.  I want to draw your attention to this 
page here.  
Do you recognize this page?  
A.
Yes.  This looks like a whole bunch of tabs and stuff.  I 
can confirm this is a printout or, you know, print-to-PDF of an 
interface that can have many things displayed. 
Q.
Got it.  So, I want to draw your attention to this area 
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here.  Do you see where I am circling my finger? 
A.
Yes. 
Q.
Okay.  It says here -- let's start with the bottom entry.  
User 36715118.  Can you tell me what that is? 
A.
I don't know.  
Q.
Do you see the user API log in? 
A.
Yes. 
Q.
Do you know what that is? 
A.
I would have to double-check with BlueVine to determine 
what is there because, again, this is an internal loan from the 
BlueVine systems.  
Q.
So, let's go through these one at a time.  
So, you have all these different tabs here.  I see here 
there's an option for last week or history.  Do you see that? 
A.
Yes. 
Q.
And, do you see here, "types," it says "login," right? 
A.
Yes. 
Q.
Okay.  Does this inform you that this is login information? 
A.
Yes.  Yes.  I am making that assumption.  But, again, this 
is BlueVine's records.  I don't have specifics about their 
system. 
Q.
All right.  Well, looking at the February 1, 2021, login at 
10:11 can you tell me the IP address is here? 
A.
The IP address is 73.56.139.104. 
Q.
Same question for February 2nd, 2021, at 7:09 A.M.  
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A.
Same answer. 
Q.
Can you read this out loud for me? 
A.
73.56.139.104. 
Q.
And the same thing here, February 3, 7:31 A.M. 
What is there?
A.
73.56.139.104. 
Q.
And, that's the same, correct, as on this document you 
signed, right? 
A.
Yes. 
Q.
73.56.139.104, right? 
A.
Yes.  
Q.
Now, you mentioned something about good faith, good faith 
and the borrower.  I think you were referencing good faith in 
believing the person putting in the information; is that 
correct? 
A.
What I made reference to was that the call from Congress 
enacting the CARES Act was for SBA lenders to lend in good 
faith by relying on the attestations and certifications as set 
forth by the applicant in the 2483. 
Q.
So, in other words, your company received information from 
applicant borrowers, right, that attested to how much money 
they made, or how much money they earned, right? 
A.
No. Attestations are going to tie to payroll amounts.  They 
will also tie to eligibility and other parameters set forth by 
the SBA specific to the program. 
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Q.
You are being more specific than me.  That is what I am 
referring to.  But, the point being your company was provided 
that information by the borrower applicant; correct? 
A.
I would reference it as an applicant, yes. 
Q.
Your company would see that information from the 
applicants, right? 
A.
Yes.
Q.
All across this country, there were millions of dollars 
that were loaned out, right? 
A.
Sure.  I don't know what that question is.  
Q.
In good faith, you relied on what you were told, isn't that 
true? 
A.
Can you clarify the question, please?  
Q.
Well, I am going back to what your comment was about 
Congress's mandate to you.  People would make representations 
that are material to these applications, and your company would 
accept them in good faith, right? 
A.
Yes.  Ultimately, there is no loan without the SBA's 
approval, though. 
Q.
Okay.  
THE COURT:  Mr. Silber, do you have more than a minute 
or two, because we are past our stopping time. 
MR. SILBER:  Maybe five minutes.  Could I do that?  
THE COURT:  How much redirect do you have?  
I mean, did you come here from New Jersey? 
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THE WITNESS:  I live on the Oregon coast.  
THE COURT:  Oh, Oregon.  Oregon -- would you rather be 
in Miami for an extra day or Oregon?  
THE WITNESS:  I really do enjoy Miami, but I love where 
I live.  
THE COURT:  How much redirect do you have?  
MR. LOVE:  Depending on the last five minutes, your 
Honor, not much, if any at all.  
MR. SILBER:  We are getting there. 
THE COURT:  Give me numbers.  
MR. LOVE:  Five minutes. 
THE COURT:  Okay.  
REDIRECT EXAMINATION
BY MR. SILBER:
Q.
You mentioned you used DocuSign to sign your mortgage; is 
that right?  
Did I hear correctly? 
A.
Yes. 
Q.
That's a very long document, isn't it? 
A.
Yes.  I bought my home during the pandemic.  So, that's 
what had to happen.  
Q.
I got to believe you probably signed your mortgage 
documents like everyone else when you did the DocuSign; you 
went click, click, click, click, and done; am I correct? 
A.
Absolutely not.  I reviewed thoroughly everything because I 
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was purchasing my first home. 
Q.
Okay.  And you are in the banking industry, right? 
A.
I currently am, yes. 
Q.
So, are you telling me you read every single page of your 
mortgage documents? 
A.
I did. 
Q.
Okay.  Do you find that is unusual, 99 percent of people 
probably don't do that, would you agree? 
A.
I don't know.  
Q.
Well, have you ever told your friends or your family that 
you read every single page of your mortgage paperwork? 
MR. LOVE:  Objection. 
THE COURT:  Overruled.  
THE WITNESS:  Sorry, what was the question?
BY MR. SILBER:
Q.
When you got your mortgage, you must have told people, "I 
bought a new house.  It is a great, happy time in life, right?
Did you ever mention to any of your friends or family that 
you read literally every single page or word in your mortgage 
documents? 
THE WITNESS:  It has not come up in conversation; but, 
also, they wouldn't be surprised.  
Q.
Why couldn't they be surprised that you did that? 
A.
I am a reader. 
Q.
And, you work in banking, right? 
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A.
I currently do.  
Q.
But, would you agree that people that do that probably just 
sign it really quick through a DocuSign, they are not reading 
every word, right? 
A.
I don't know.  I can't speak for others.  I can only speak 
for myself.  
MR. SILBER:  Okay.  
If I can just have a minute, Judge, I think I am done, 
but I want to confer with my client real quick.  
BY MR. SILBER:
Q.
You mentioned on your direct testimony that people use tax 
preparers and accountants because they don't have the time or 
the skill to do it themselves; is that correct? 
A.
I mentioned they might not, small businesses might not, and 
I know that from direct experience by working for a small 
business prior to my current job. 
Q.
Got it.  And, my last question.  In terms of submitting the 
forgiveness application, okay, how is that submitted, and who 
is it submitted to? 
A.
There is a handful of ways that a borrower can apply for 
forgiveness; the first is through the SBA directory through 
their forgiveness web page or flow.  It is online.  
DirectforgivenessatSBA.com, or site.gov.  Then, if it is a loan 
through Cross River, we are partnered with three servicers.  
One of them is Scratch.  And so, if the borrower would 
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preferring to go through Scratch, they can log into their 
profile via Scratch.  Scratch does the FI, and completes the 
application, the forgiveness application through that.  They 
might prefer that because there are a few entries that would be 
auto-filled, such as your name and loan number.  But, the rest, 
they are going to have to input themselves. 
Q.
And, to your knowledge, is it possible for a person to put 
an electronic signature on the forgiveness application and 
submit it without using DocuSign? 
A.
I know that the direct forgiveness flow that the SBA has 
utilizes DocuSign, and I know that our flows through our 
servicers utilize digital signatures, as well. Sometimes, dye 
and ink, but also digital signatures. 
Q.
So is every single forgiveness application authenticated 
through one of those services? 
A.
I would say yes. 
MR. SILBER:  Okay.  May I have just one second, your 
Honor?  
I need to grab a document.  
BY MR. SILBER:
Q.
All right.  I am now showing you what was previously 
admitted as Government's 150.  Do you recognize this document? 
A.
Yes. 
Q.
What is this document? 
A.
This is a forgiveness application that has been completed, 
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by reference, 5305. 
Q.
And you referenced that you were familiar with the 
documents submitted in this case; correct? 
A.
Yes. 
Q.
Okay.  Is that a DocuSign signature to you? 
A.
It is a digital signature, so, yes.  A common signature, 
kind of digital signature system would be DocuSign. 
Q.
You are saying this is a DocuSign or not a DocuSign? 
A.
I would need to look to see if there is a DocuSign 
envelope.  
MR. SILBER:  Your Honor, May I approach? 
THE COURT:  Yes. 
By MR. SILBER:  
Q.
Why don't you take a look at that, and tell me when you are 
ready.  
A.
I am unable to determine yes or no, if this is from 
DocuSign. 
Q.
You would agree, however, just like we had it in the other 
documents, there would be a document envelope ID number at the 
top, right? 
A.
If what was produced was the executed, you know, kind of 
envelope from IT, or from DocuSign with the ID, yes. 
Q.
I am sorry.  I don't understand your answer.  Could you 
repeat that? 
A.
Oh, yes.  There are a couple of ways that documents can be 
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produced digitally.  So, if there was a DocuSign envelope ID at 
the top, I would anticipate that it was kind of sent and signed 
via DocuSign.  With that not being present on the top, I am 
unclear.  But, also, I know that items could be copied and 
printed, and that might not carry through. 
Q.
I don't understand.  What is unclear about that?  There is 
no DocuSign envelope number on here? 
A.
Agreed.  I am saying I don't see one at the top.  But, if 
it had been printed, and maybe it wasn't on the top like I -- 
Q.
Okay.  Well, you said you are familiar with DocuSign.  
Isn't it true that when you have a DocuSign signature, it says 
"DocuSign" right around there, there is a little line that goes 
like this, and then there is that DocuSign envelope number 
underneath?  Correct? 
A.
Yes, I anticipate that from DocuSign. 
Q.
I just pulled one of the random pages here.  This is now 
showing you Government's Exhibit 100, like this.  Right?  
A.
Yes. 
Q.
Just like what you said in the beginning, every single page 
has a DocuSign envelope ID.  So, it can be authenticated and 
confirmed, right? 
A.
Yes.  I would anticipate that something that is digitally 
signed, without signed through other kind of digital signature 
systems. 
Q.
And, this DocuSign envelope ID ending in F616B, what 
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appears -- it is kind of written over here.  But, that is the 
number right there; correct? 
A.
There is a number there, yes.  That is. 
Q.
And do you know that to be the DocuSign envelope ID number? 
A.
The one referenced at the top, yes. 
Q.
The one I am pointing at? 
A.
I can't read it clearly.  
Sorry.  I don't know if I will be able to see it.  It is 
kind of typed-over letters.  But, yes, that's a unique 
identifier there.  
Q.
Hold on.  I will get you another one.  
All right.  Do you see the DocuSign ID number up there? 
A.
Yes. 
Q.
Let's look at this signature.  It says, "DocuSigned by," 
right?  
A.
Yes. 
Q.
And, you have that little line that looks like a sideways 
U, right? 
A.
Yes. 
Q.
Do you see that? 
A.
Yes. 
Q.
And, you see this number down here, EB71E0C? 
A.
Yes. 
Q.
Right.  Now, compare that to this one.  This is not a 
DocuSigned signature, is it? 
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A.
It does not look to be.  It looks like it is just a digital 
signature through a different signature. 
Q.
And, unlike DocuSign, there are no identifiers that we can 
use to authenticate this.  There is no ID number.  There is no 
special stamp like DocuSign has its little logo thing going on 
here.  Every page is not marked, right at the top.  Correct? 
A.
I don't see any DocuSign information on this page. 
Q.
How do you know that this is actually the application for 
forgiveness that was submitted on Ms. Acosta's behalf? 
A.
This is what has been submitted to us on behalf of the 
loan. 
Q.
Yes, but how do you know this was signed by her?  
How do you know that is her signature? 
MR. LOVE:  Objection, your Honor. 
THE COURT:  Overruled. 
THE WITNESS:  Can you state that question again, 
please. 
BY MR. SILBER:
Q.
How do you know this is Ms. Acosta's signature, that she 
has put that there?  
How do you know she is the one who signed this?  
A.
I don't.  
MR. SILBER:  No further questions.  
THE COURT:  Redirect?  
MR. LOVE:  Just briefly, your Honor. 
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267
THE COURT:  Go ahead. 
REDIRECT EXAMINATION 
BY MR. LOVE:
Q.
The records that you were just shown, are those maintained 
in the everyday, ordinary course of business for Cross River? 
A.
Yes, depending on what system or what partner, BlueVine, 
Scratch, Cross River, yes. 
Q.
So, those documents are produced in relation to a request 
for those business documents? 
A.
Yes. 
Q.
And, you had an opportunity to review the file for 
Alexandra Acosta before testifying today? 
A.
Yes. 
Q.
And, those documents are in Cross River's business file? 
A.
Yes. 
MR. LOVE:  No further questions, your Honor.  
THE COURT:  All right.  Thank you.  
All right, ma'am.  You can step down, and you are 
excused as a witness.  
THE WITNESS:  Thank you.  
[Witness Excused] 
THE COURT:  Members of the jury, we are going to recess 
for the evening.  I have a very brief hearing at 8:30 tomorrow.  
So, we should be able to get started promptly at nine.  
I am looking at your questionnaires, and I see we have 
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268
people from Homestead, Cutler Bay, West Kendall, North Miami.  
So, I don't know how bad the traffic was for you coming 
in this morning, but you -- if you have not worked downtown, 
the traffic is bad every day.  And then, one day a week, it is 
horrible.  And, we never know which day that is going to be.  
So, what I would like for you to do is try to be here around 
8:30.  To encourage you to be here, and, as a small way of my 
thanking you for serving, I will have either doughnuts or 
pastry or bagels for you every morning.  So, if you get here 
early, we have coffee and other drinks.  I will have some 
pastry for you.  And, that way, if it is normal traffic, you 
can be here at 8:30 and enjoy a pastry.
And, if it is a horrible day, we will still be here and 
get started at 9:00 o'clock.  
So, have a safe trip home this evening, and a safe trip 
back in the morning, and we will see everybody here at 
9:00 o'clock tomorrow morning.  
COURT SECURITY OFFICER:  All rise. 
THE COURT:  And, please bring your notebooks into the 
jury room.  Don't leave them out here in courtroom.  
THE COURT:  We will see everybody at nine o'clock 
tomorrow.  
(The jury was excused at 5:45 p.m., and the proceedings 
adjourned.) 
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269
C E R T I F I C A T E
I hereby certify that the foregoing is an 
accurate transcription of the proceedings in the 
above-entitled matter.
November 12, 2024     /s/Sharon Velazco      _____ 
DATE                   SHARON VELAZCO, RPR, FPR
                       Official Court Reporter
                       United States District Court
                       400 North Miami Avenue
   9th Floor
   Miami, Florida 33128
                       
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 269 of
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$
$1,200 [1] - 203:10
$1,600 [1] - 214:17
$10,000 [1] - 133:1
$100,000 [2] - 
153:16, 232:21
$103,000 [1] - 132:13
$103,255 [3] - 163:2, 
163:16, 163:18
$13,000 [1] - 203:4
$13,900 [4] - 175:17, 
176:1, 203:4, 225:20
$13,904 [1] - 212:9
$14,000 [2] - 130:6, 
131:12
$140,000 [1] - 208:17
$18,000 [5] - 128:19, 
132:2, 133:20, 
135:23, 140:10
$18,490 [1] - 4:15
$19,000 [1] - 132:24
$20,000 [2] - 137:2, 
176:4
$20,180 [10] - 
128:22, 129:15, 
132:23, 136:10, 
145:5, 159:19, 
161:25, 164:15, 
165:2, 165:3
$20,833 [1] - 233:7
$25,000 [1] - 209:6
$3,000 [2] - 203:11, 
203:16
$400 [1] - 215:2
$5,600 [2] - 213:15, 
225:8
$50,000 [1] - 208:5
$600 [1] - 5:20
$675 [2] - 130:7, 
217:9
$7,104 [1] - 212:25
$700 [1] - 214:7
$8,000 [1] - 132:9
$8,072 [1] - 159:18
$800 [4] - 5:20, 
214:8, 214:20, 225:12
$96,866 [1] - 163:21
'
'21 [1] - 147:11
/
/s/Sharon [1] - 269:7
0
06 [1] - 201:6
0:23-cr-60170-RNS-
1 [1] - 1:2
1
1 [26] - 1:8, 105:19, 
105:22, 105:23, 
125:10, 128:25, 
142:22, 143:15, 
144:6, 144:23, 
163:15, 165:4, 171:5, 
181:2, 181:8, 182:14, 
183:21, 202:24, 
212:20, 213:19, 
231:1, 234:22, 
246:25, 247:2, 
249:13, 256:22
1,200 [1] - 203:10
10 [3] - 24:10, 50:21, 
111:23
100 [14] - 2:21, 
158:5, 158:9, 158:14, 
161:17, 177:15, 
185:8, 198:11, 
202:16, 202:23, 
232:24, 233:12, 
249:9, 264:17
101 [6] - 2:21, 158:5, 
158:9, 158:15, 
162:12, 163:5
102 [10] - 2:23, 
233:23, 234:1, 234:2, 
234:4, 234:7, 235:15, 
251:14, 251:16, 255:7
1099 [9] - 136:25, 
137:1, 162:15, 173:6, 
173:11, 173:25, 
175:23, 211:22, 212:8
10:11 [1] - 256:23
10:38 [1] - 76:14
10:54 [1] - 76:20
10th [2] - 213:16, 
225:4
11 [6] - 76:10, 76:17, 
107:19, 113:13, 
145:18, 224:25
113th [2] - 214:9, 
225:12
11:25 [1] - 104:25
11:45 [3] - 105:1, 
105:8, 115:25
11th [3] - 212:24, 
213:14, 225:10
12 [13] - 107:23, 
114:4, 135:25, 
153:22, 154:4, 167:3, 
199:21, 201:7, 202:3, 
203:8, 203:11, 
238:21, 269:7
126 [1] - 2:24
12:05 [1] - 127:13
12:06 [1] - 128:7
13 [3] - 96:23, 101:7, 
126:3
13,900 [1] - 175:24
14 [8] - 20:19, 43:25, 
115:21, 124:19, 
124:20, 199:19, 
225:15
14,000 [1] - 203:8
146 [1] - 2:11
14th [1] - 214:6
15 [12] - 9:19, 40:6, 
76:4, 83:15, 83:20, 
89:10, 108:11, 
127:24, 184:19, 
198:10, 198:16, 202:2
15-minute [1] - 
184:18
150 [9] - 2:21, 158:5, 
158:9, 158:16, 164:7, 
167:6, 243:15, 
246:24, 262:22
1500 [2] - 49:13, 
49:16
151 [7] - 2:24, 236:1, 
236:4, 236:9, 236:11, 
244:21, 244:25
152 [6] - 2:24, 236:1, 
236:5, 236:9, 236:12, 
245:5
153 [6] - 2:24, 236:1, 
236:8, 236:9, 236:13, 
245:24
154 [6] - 2:21, 158:5, 
158:11, 158:12, 
158:17, 165:17
1554728404 [1] - 
145:4
158 [1] - 2:21
15th [1] - 232:1
16 [2] - 108:16, 
245:17
168 [1] - 2:11
17 [2] - 108:19, 
200:24
17th [2] - 5:5, 5:6
18 [5] - 11:7, 48:12, 
70:11, 109:4, 109:6
19 [2] - 109:8, 147:23
1980 [1] - 23:2
1980s [1] - 23:1
1:45 [4] - 127:9, 
127:11, 127:12, 128:6
1:57 [1] - 128:8
1st [6] - 132:6, 
132:20, 136:5, 
136:22, 142:6, 217:24
2
2 [22] - 129:8, 129:9, 
160:1, 160:2, 163:5, 
171:5, 180:20, 
180:21, 181:4, 181:5, 
182:12, 182:20, 
186:7, 186:18, 
190:10, 192:11, 
194:7, 213:11, 
235:14, 249:13, 
249:15, 255:5
2.5 [6] - 153:23, 
154:4, 159:19, 167:3, 
203:2, 232:25
20 [11] - 14:9, 28:6, 
62:9, 73:25, 76:9, 
109:14, 164:23, 
185:16, 238:22, 
250:15
20,000 [1] - 176:8
200 [1] - 203:9
2005 [1] - 85:15
2007 [1] - 87:12
2012 [1] - 206:9
2013 [1] - 129:17
2014 [2] - 137:11, 
206:9
2015 [1] - 205:20
2015ish [1] - 206:13
2016 [2] - 129:17, 
130:1
2017 [6] - 130:1, 
206:14, 207:22, 
207:24, 208:4, 208:19
2018 [4] - 130:1, 
131:6, 208:6, 209:22
2019 [40] - 57:11, 
130:1, 130:5, 131:6, 
131:8, 131:10, 
132:12, 151:25, 
152:8, 153:21, 154:4, 
163:8, 167:3, 167:19, 
172:15, 175:17, 
193:21, 193:24, 
203:2, 208:12, 
208:15, 209:12, 
210:18, 210:25, 
211:2, 211:22, 212:8, 
212:24, 213:15, 
214:7, 215:1, 215:11, 
215:18, 216:15, 
223:25, 224:25, 
225:10, 225:15, 
225:17, 225:19
202 [1] - 2:11
2020 [20] - 5:5, 5:6, 
74:18, 130:2, 130:7, 
130:8, 147:4, 147:11, 
208:21, 208:22, 
 
1
208:23, 210:20, 
215:14, 216:4, 216:9, 
217:18, 227:12, 
230:3, 232:2, 235:7
2021 [27] - 128:18, 
132:1, 136:5, 136:22, 
143:15, 145:8, 147:4, 
161:10, 162:2, 
164:17, 164:23, 
165:15, 200:15, 
200:19, 201:2, 206:6, 
209:3, 209:4, 210:22, 
216:17, 217:9, 
217:11, 217:24, 
235:7, 256:22, 256:25
2022 [2] - 209:11, 
227:23
2023 [1] - 205:16
2024 [3] - 1:5, 
145:19, 269:7
205 [1] - 2:13
21 [5] - 31:8, 109:20, 
165:15, 201:3, 247:23
211 [1] - 2:22
212 [1] - 2:22
217 [1] - 2:23
218 [1] - 2:14
21st [1] - 133:24
22 [2] - 109:23, 
200:17
227 [1] - 2:16
23 [2] - 110:2, 162:2
230 [1] - 209:7
234 [1] - 2:23
24 [3] - 102:21, 
110:6, 203:10
240,000 [1] - 208:22
248 [1] - 2:16
2483 [12] - 155:25, 
232:10, 233:20, 
237:5, 237:22, 
237:25, 238:13, 
240:4, 246:20, 
249:12, 253:5, 257:19
25 [9] - 14:11, 
146:22, 201:12, 
205:12, 218:21, 
219:11, 219:12, 
221:12, 222:6
259 [1] - 2:16
26 [2] - 111:7, 111:9
27 [3] - 201:3, 
201:23, 202:2
28 [2] - 111:15, 
111:18
29 [3] - 91:3, 111:20, 
163:20
2nd [3] - 142:7, 
217:9, 256:25
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 270 of
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3
3 [20] - 1:5, 40:13, 
129:8, 129:11, 
161:10, 164:17, 
164:23, 171:5, 
179:15, 182:12, 
182:24, 187:12, 
191:6, 191:9, 200:15, 
200:19, 201:2, 214:4, 
249:21, 257:4
3,000 [2] - 203:14, 
203:16
30 [3] - 6:11, 7:20, 
95:21
305 [1] - 2:5
31 [2] - 112:4, 112:6
31st [1] - 215:1
32 [1] - 147:21
33 [2] - 112:16, 
112:19
33128 [2] - 2:4, 
269:10
33130 [1] - 1:18
33316 [1] - 1:22
33394 [1] - 1:15
34 [1] - 112:21
341945099 [1] - 
199:17
35 [1] - 113:2
3508 [3] - 243:23, 
246:18
36 [1] - 113:14
36715118 [1] - 256:4
37 [2] - 114:10, 
201:13
38 [1] - 114:14
39 [5] - 114:22, 
114:25, 115:3, 
200:21, 201:5
3:23 [1] - 184:23
3:30 [1] - 45:9
3:35 [1] - 184:25
3rd [3] - 132:21, 
136:9, 142:7
4
4 [5] - 129:13, 145:3, 
145:8, 214:22, 249:23
4-21 [1] - 247:22
40 [13] - 93:14, 
101:8, 115:3, 115:4, 
115:7, 115:12, 
157:11, 157:13, 
188:17, 192:3, 195:1, 
208:4
400 [9] - 2:3, 2:22, 
211:5, 211:9, 211:10, 
211:11, 211:12, 
211:19, 269:9
401 [8] - 2:22, 
212:11, 212:13, 
212:18, 212:21, 
213:12, 214:4, 214:23
402 [5] - 2:23, 
216:23, 216:25, 
217:3, 217:6
404(b [1] - 7:25
4165 [2] - 213:9, 
224:16
45 [6] - 6:12, 9:10, 
10:19, 12:3, 14:5, 
100:16
4:33 [1] - 226:9
4:42 [1] - 226:10
5
5 [2] - 235:14, 235:15
50 [1] - 220:19
500 [1] - 1:14
523-5356 [1] - 2:5
5305 [1] - 263:1
5:30 [4] - 23:6, 50:8, 
128:4, 226:7
5:45 [1] - 268:23
5th [2] - 213:10, 
224:16
6
6 [2] - 23:7, 161:17
60 [5] - 25:5, 25:10, 
157:10, 243:7, 243:13
624 [1] - 89:6
6:32 [3] - 200:17, 
200:21, 201:5
6:33 [2] - 201:2, 
201:6
7
7 [2] - 162:25, 163:1
7,104 [1] - 224:22
7279 [2] - 145:6, 
145:11
73.56.139.104 [6] - 
200:13, 251:11, 
256:24, 257:3, 257:6, 
257:10
7356139104 [2] - 
141:19, 142:9
755 [2] - 214:8, 
225:12
780 [1] - 87:8
7:00 [3] - 50:6, 50:7
7:09 [1] - 256:25
7:31 [1] - 257:4
7th [5] - 1:15, 25:4, 
25:9, 70:25, 111:19
8
8 [2] - 38:2, 47:5
8560 [2] - 213:16, 
225:3
8:00 [1] - 50:3
8:30 [3] - 267:23, 
268:7, 268:12
8th [1] - 112:9
9
90 [1] - 139:8
916 [1] - 1:22
99 [2] - 24:10, 260:7
99.9 [1] - 24:8
9:00 [2] - 268:14, 
268:17
9:23 [1] - 10:1
9th [2] - 112:20, 
269:9
A
A.M [5] - 50:6, 
200:17, 201:2, 
256:25, 257:4
a.m [4] - 10:2, 76:14, 
76:20, 116:1
abilities [1] - 26:8
ability [5] - 27:22, 
54:24, 101:24, 
112:11, 121:18
able [43] - 13:19, 
29:7, 29:21, 33:16, 
41:16, 41:22, 43:15, 
43:17, 44:8, 50:5, 
51:4, 51:8, 55:15, 
64:1, 64:4, 64:11, 
66:15, 66:16, 72:17, 
82:1, 84:25, 86:13, 
89:13, 89:16, 99:1, 
99:4, 99:10, 99:13, 
100:11, 143:20, 
148:14, 149:2, 
156:17, 173:11, 
177:8, 205:25, 
238:19, 239:2, 
241:16, 241:18, 
241:20, 265:8, 267:24
abolitionist [1] - 55:8
above-entitled [1] - 
269:5
above-stated [1] - 
145:15
absolutely [8] - 
14:24, 27:24, 80:18, 
94:11, 97:8, 139:21, 
253:17, 259:25
abuse [1] - 28:19
AC [1] - 45:15
accept [21] - 24:24, 
25:16, 106:17, 
106:20, 107:21, 
107:24, 108:4, 
109:17, 110:3, 110:4, 
111:8, 111:22, 
113:12, 114:1, 115:5, 
115:8, 115:19, 
123:10, 123:11, 
242:6, 258:17
acceptance [2] - 
241:6, 242:12
accepted [4] - 
144:16, 157:8, 239:2, 
241:4
accepting [1] - 
240:10
accepts [21] - 
105:20, 105:22, 
106:5, 106:13, 
106:16, 107:20, 
108:3, 108:13, 
108:14, 108:17, 
108:18, 108:20, 
109:18, 111:21, 
112:5, 112:17, 113:3, 
114:3, 114:23, 
115:11, 115:18
access [8] - 137:12, 
148:6, 172:4, 172:7, 
229:11, 239:13, 
241:21, 254:25
accessible [5] - 
220:23, 220:24, 
222:23, 223:13, 
242:16
accommodate [1] - 
126:10
accompanies [1] - 
163:7
accordance [1] - 
247:19
according [6] - 
65:16, 150:19, 
151:21, 160:10, 
175:4, 188:22
account [21] - 33:4, 
33:6, 48:18, 121:18, 
129:15, 132:15, 
132:23, 132:25, 
136:10, 139:14, 
145:6, 145:11, 
212:23, 214:6, 217:8, 
235:2, 235:18, 241:2, 
242:14, 242:17, 252:5
accountant [72] - 
29:25, 30:2, 30:4, 
 
2
30:6, 30:11, 32:15, 
32:22, 34:5, 35:16, 
35:17, 35:18, 35:20, 
38:17, 38:18, 38:24, 
40:8, 40:10, 42:7, 
42:8, 44:24, 45:25, 
46:4, 47:18, 47:22, 
49:9, 49:21, 52:23, 
53:6, 56:18, 56:20, 
56:21, 61:17, 62:13, 
62:18, 62:20, 66:19, 
67:15, 68:13, 68:14, 
69:20, 69:24, 70:15, 
75:6, 75:14, 77:18, 
77:21, 78:17, 80:12, 
88:12, 90:5, 90:10, 
90:11, 92:2, 93:22, 
94:2, 94:15, 97:18, 
97:24, 98:2, 99:20, 
99:24, 102:6, 135:5, 
166:9, 168:16, 
168:19, 168:24, 
169:3, 169:17, 254:24
accountants [5] - 
99:19, 223:3, 223:5, 
254:8, 261:12
accounting [3] - 
45:23, 51:25
accreditation [1] - 
85:14
accrues [1] - 245:19
accurate [11] - 23:23, 
23:24, 24:3, 24:5, 
130:21, 156:3, 156:6, 
161:4, 169:11, 203:6, 
269:4
accusation [1] - 
122:8
accused [1] - 19:17
accuser [2] - 143:4, 
143:5
accustomed [1] - 
154:19
ACH [1] - 145:10
ACOSTA [1] - 1:7
Acosta [62] - 3:9, 
3:19, 4:20, 4:24, 
10:17, 16:3, 18:4, 
18:17, 18:23, 19:3, 
27:21, 29:9, 44:15, 
128:18, 130:6, 
134:17, 135:15, 
136:22, 137:19, 
140:2, 140:22, 
140:24, 140:25, 
141:1, 141:3, 143:15, 
145:1, 159:11, 161:8, 
161:23, 163:4, 
163:10, 164:12, 
165:13, 199:24, 
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 271 of
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209:13, 210:13, 
210:17, 210:24, 
211:23, 212:8, 
212:24, 213:15, 
213:23, 214:7, 
214:21, 215:1, 
215:11, 215:18, 
216:5, 216:9, 217:9, 
217:12, 220:2, 220:6, 
224:16, 233:22, 
234:14, 244:4, 245:9, 
247:25, 267:12
Acosta's [4] - 210:4, 
251:7, 266:9, 266:19
acquisitions [1] - 
60:24
Act [16] - 18:24, 
34:12, 34:13, 148:9, 
148:10, 148:12, 
148:18, 148:19, 
148:20, 149:8, 
229:11, 229:22, 
229:23, 242:23, 
243:2, 257:17
act [3] - 8:6, 8:14, 
148:11
action [1] - 110:19
actions [2] - 43:5, 
59:23
activated [1] - 149:7
active [2] - 92:19, 
225:18
activities [2] - 63:3, 
190:14
activity [2] - 8:21, 
98:4
acts [1] - 8:18
actual [4] - 129:8, 
129:9, 129:10, 168:25
Adam [2] - 3:13, 
15:18
ADAM [1] - 1:17
adam.love@usdoj.
gov [1] - 1:19
add [2] - 22:5, 208:9
adding [2] - 208:8, 
209:1
addition [2] - 124:3, 
237:5
additional [10] - 
6:20, 24:6, 26:9, 
26:13, 94:16, 120:3, 
120:4, 120:5, 122:1, 
247:7
address [28] - 4:3, 
8:12, 137:15, 141:21, 
141:24, 141:25, 
142:5, 142:9, 142:14, 
171:18, 199:17, 
200:1, 200:12, 
213:16, 214:8, 221:4, 
221:9, 221:18, 
223:20, 234:13, 
234:15, 251:9, 
252:25, 253:4, 
253:24, 254:4, 
256:23, 256:24
addresses [1] - 
142:12
adjourned [1] - 
268:24
adjust [1] - 204:22
administered [1] - 
130:12
Administration [8] - 
18:20, 110:19, 129:7, 
129:14, 130:13, 
130:16, 146:15, 
147:19
administration [1] - 
63:2
admissible [1] - 
145:16
admission [2] - 
211:7, 236:1
admit [1] - 212:12
admits [1] - 142:3
admitted [11] - 
118:10, 121:6, 
121:10, 139:2, 185:8, 
217:5, 233:11, 234:1, 
249:9, 251:13, 262:22
ADT [1] - 73:2
advantage [1] - 
223:19
advertisements [1] - 
171:4
advise [1] - 184:8
advisory [1] - 101:5
Affairs [1] - 41:19
affect [13] - 17:19, 
28:15, 52:19, 54:23, 
55:3, 81:13, 84:19, 
85:5, 91:10, 95:25, 
101:24, 103:20, 
110:13
affects [1] - 84:19
afoul [2] - 5:2, 5:18
afternoon [14] - 71:4, 
128:17, 134:14, 
146:12, 146:13, 
168:10, 184:17, 
205:5, 205:6, 218:12, 
218:13, 227:7, 
248:18, 248:19
afterwards [6] - 
30:14, 35:24, 39:10, 
46:6, 48:2, 80:17
age [1] - 124:2
agency [6] - 73:18, 
73:22, 73:23, 129:6, 
130:13, 220:9
agent [19] - 15:21, 
27:16, 72:21, 143:17, 
155:19, 205:18, 
205:20, 205:21, 
205:22, 206:1, 
206:12, 207:14, 
207:16, 210:1, 
214:10, 214:14, 
215:18, 220:3, 220:5
Agent [1] - 3:15
agents [12] - 207:6, 
207:7, 208:10, 209:2, 
210:17, 215:20, 
215:22, 215:23, 
215:24, 219:16, 
219:19
aggressive [1] - 44:5
aggressively [1] - 
54:15
ago [33] - 25:3, 25:5, 
26:11, 28:6, 32:25, 
33:2, 37:5, 37:6, 41:7, 
41:8, 47:12, 49:21, 
51:15, 51:17, 51:19, 
52:16, 65:9, 65:12, 
65:21, 69:13, 69:14, 
74:16, 81:10, 81:11, 
82:12, 89:20, 91:12, 
91:13, 93:13, 93:14, 
95:20, 95:21, 137:10
agree [22] - 14:7, 
14:13, 19:16, 19:20, 
22:13, 24:15, 24:24, 
25:15, 25:17, 97:4, 
118:5, 123:10, 145:2, 
145:15, 178:25, 
179:10, 199:10, 
201:10, 202:6, 260:8, 
261:2, 263:18
agreed [3] - 129:4, 
144:15, 264:8
agreeing [1] - 18:14
agreement [5] - 
129:2, 139:9, 144:14, 
161:16, 246:9
agrees [1] - 53:21
Aguilar [2] - 46:19, 
107:14
ahead [4] - 4:9, 4:11, 
159:2, 267:1
aid [1] - 148:8
air [1] - 45:15
Airlines [3] - 79:17, 
79:24, 87:5
airport [3] - 50:16, 
72:22, 137:22
Alex [11] - 17:12, 
17:13, 18:6, 213:15, 
213:23, 214:7, 
214:17, 214:21, 
215:1, 217:9, 224:16
AlexAcosta03@
gmail.com [1] - 
234:14
Alexandra [33] - 3:8, 
3:19, 10:17, 16:3, 
18:17, 46:19, 107:14, 
128:18, 134:17, 
145:1, 159:11, 161:8, 
161:23, 163:4, 
163:10, 164:12, 
165:13, 199:23, 
209:13, 209:25, 
210:4, 210:24, 
211:23, 212:8, 
212:24, 215:11, 
216:5, 233:22, 
234:14, 244:4, 245:9, 
247:25, 267:12
ALEXANDRA [1] - 
1:7
AlexandraAcosta03
@gmail.com [1] - 
200:4
Alicia [2] - 71:12, 
111:7
allegations [2] - 
19:4, 27:6
alleged [5] - 4:18, 
8:21, 18:15, 18:22, 
145:3
allegedly [2] - 4:15, 
18:24
alleges [1] - 129:3
Allen [1] - 18:4
allow [8] - 9:16, 15:4, 
27:12, 119:20, 
120:18, 125:10, 
149:10
allowed [30] - 12:25, 
22:24, 119:5, 120:20, 
125:7, 153:10, 
155:17, 183:6, 
183:14, 183:15, 
184:9, 185:22, 
187:11, 188:14, 
189:7, 189:14, 
189:15, 190:8, 190:9, 
193:11, 193:12, 
193:23, 195:25, 
196:1, 197:14, 
197:15, 197:21, 
197:22
allows [1] - 241:21
almost [3] - 200:23, 
208:18, 243:12
alternate [2] - 
115:10, 115:20
 
3
alternates [4] - 9:18, 
114:5, 114:8
ALTHEA [3] - 2:10, 
146:1, 146:8
Althea [4] - 18:5, 
144:3, 145:24, 146:7
Alvarez [2] - 90:19, 
114:13
Amadee [2] - 109:15, 
109:17
ambassador [1] - 
53:21
ambassadors [1] - 
53:16
Amedee [3] - 63:8, 
109:14, 116:20
amendment [1] - 
25:11
AMERICA [1] - 1:4
America [5] - 3:8, 
10:17, 87:8, 137:24, 
144:25
American [6] - 79:17, 
79:24, 87:5, 87:11, 
160:13, 172:16
American-based [1] 
- 172:16
American-made [1] - 
160:13
amount [24] - 5:9, 
26:1, 130:6, 145:5, 
153:21, 153:22, 
161:24, 164:13, 
164:25, 165:2, 165:3, 
195:2, 212:25, 214:7, 
215:2, 232:14, 
232:18, 232:19, 
233:1, 233:2, 234:24, 
237:23, 238:2, 245:10
amounts [2] - 
232:15, 257:23
and-a-half [2] - 
75:25, 233:7
Andrews [1] - 1:22
announced [1] - 
10:24
announcements [1] 
- 81:2
annual [1] - 167:2
annually [1] - 232:22
answer [21] - 11:21, 
13:11, 13:22, 13:25, 
14:9, 14:12, 14:15, 
15:10, 42:25, 98:8, 
119:10, 119:16, 
119:17, 120:18, 
150:11, 172:1, 173:1, 
189:20, 257:1, 263:23
answered [4] - 
119:24, 148:5, 196:3, 
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 272 of
276

197:23
answers [6] - 13:20, 
13:24, 26:1, 26:2, 
117:7, 249:18
anticipate [4] - 
127:22, 264:2, 
264:15, 264:22
anticipated [1] - 
10:18
anyway [2] - 101:21, 
114:21
apart [1] - 48:24
apartments [1] - 
218:24
API [1] - 256:6
apologize [4] - 
108:23, 115:7, 
126:24, 253:13
appearance [1] - 
13:2
APPEARANCES [1] - 
1:12
appearing [1] - 110:9
Apple [1] - 80:23
apples [1] - 81:21
applicant [39] - 
150:18, 155:13, 
155:18, 156:10, 
165:6, 171:15, 175:7, 
181:3, 181:20, 186:8, 
190:24, 203:20, 
203:22, 203:23, 
231:2, 232:9, 235:19, 
238:4, 238:6, 238:14, 
238:20, 238:23, 
239:2, 239:11, 
239:13, 240:1, 
240:20, 240:22, 
241:8, 242:9, 242:10, 
246:20, 252:11, 
254:16, 254:20, 
257:19, 257:21, 
258:3, 258:4
applicant's [1] - 
130:21
applicants [11] - 
151:24, 152:24, 
155:10, 229:25, 
230:2, 230:18, 238:8, 
252:17, 254:8, 
254:22, 258:6
application [124] - 
4:16, 18:23, 57:16, 
75:7, 75:9, 75:11, 
93:20, 129:1, 129:11, 
129:12, 130:24, 
132:7, 132:8, 132:9, 
132:16, 132:19, 
132:20, 132:22, 
133:23, 133:25, 
134:1, 136:7, 139:23, 
141:23, 142:3, 142:5, 
149:22, 151:19, 
154:5, 154:17, 
155:15, 156:13, 
156:21, 157:1, 
157:23, 159:8, 
159:10, 159:13, 
159:17, 160:8, 161:3, 
161:16, 163:22, 
164:11, 164:14, 
165:9, 165:12, 166:9, 
166:11, 167:18, 
168:22, 169:15, 
171:8, 171:10, 172:5, 
174:4, 174:7, 174:21, 
174:25, 175:2, 175:4, 
175:6, 176:19, 
176:20, 183:8, 186:7, 
187:9, 189:13, 
190:12, 190:22, 
192:14, 193:10, 
196:5, 197:13, 198:6, 
198:8, 199:11, 200:1, 
201:18, 203:19, 
203:21, 230:21, 
231:8, 231:14, 232:3, 
232:10, 233:20, 
234:10, 235:1, 
236:19, 237:1, 
237:12, 237:19, 
237:22, 240:9, 242:2, 
243:24, 246:14, 
246:19, 246:22, 
247:3, 247:13, 
247:14, 247:21, 
247:24, 248:4, 248:9, 
249:2, 249:11, 251:7, 
251:19, 251:21, 
252:10, 252:14, 
254:2, 261:18, 262:3, 
262:8, 262:14, 
262:25, 266:8
Application [2] - 
164:10, 179:17
applications [20] - 
97:10, 97:23, 97:25, 
98:1, 149:19, 152:15, 
154:11, 154:23, 
157:19, 157:22, 
162:18, 166:13, 
170:11, 171:24, 
231:5, 235:13, 
236:15, 236:17, 
254:9, 258:16
applied [14] - 38:14, 
42:6, 42:19, 49:6, 
49:7, 61:13, 71:22, 
75:3, 99:17, 136:7, 
139:10, 139:12, 
160:7, 234:21
applies [2] - 251:7, 
252:22
apply [33] - 19:16, 
24:24, 25:16, 42:9, 
45:18, 49:17, 64:15, 
69:15, 80:10, 98:8, 
103:15, 104:19, 
130:14, 143:7, 
156:25, 170:15, 
171:2, 172:25, 173:9, 
173:11, 173:17, 
174:1, 175:8, 183:17, 
190:25, 191:1, 
192:15, 217:24, 
218:1, 218:3, 233:3, 
250:13, 261:20
applying [8] - 42:21, 
103:19, 154:9, 155:1, 
193:21, 193:23, 
231:3, 245:22
appoint [1] - 126:2
appointment [4] - 
45:5, 45:8, 107:3, 
131:20
appraiser [1] - 221:3
approach [5] - 13:6, 
144:19, 184:13, 
185:4, 263:11
appropriate [1] - 
131:25
appropriately [2] - 
157:4, 157:7
appropriateness [1] 
- 96:13
approval [11] - 
235:20, 236:19, 
237:4, 237:7, 237:10, 
237:14, 237:15, 
237:18, 237:21, 
237:23, 258:19
approvals [1] - 
237:13
approved [7] - 
132:17, 136:9, 
139:16, 235:1, 248:5, 
248:9, 252:15
approves [2] - 
237:19, 238:1
approving [1] - 
240:11
approximate [1] - 
145:4
April [6] - 5:8, 47:2, 
133:21, 133:24, 
165:15, 227:12
arbitration [1] - 
60:18
Arce [1] - 98:11
area [6] - 14:8, 89:6, 
116:5, 129:19, 
234:23, 255:25
areas [2] - 124:18, 
124:20
Arelys [1] - 105:24
argument [2] - 
120:3, 140:21
argumentative [1] - 
125:17
arguments [4] - 
119:3, 119:5, 120:5, 
126:20
Arias [3] - 17:7, 34:2, 
106:4
Arleen [1] - 73:16
Arlene [1] - 111:15
arm [1] - 142:17
arm's [1] - 4:25
armed [2] - 28:1, 
28:2
arrangement [1] - 
169:2
arrest [1] - 28:11
arrested [23] - 26:11, 
28:6, 35:7, 36:21, 
38:7, 41:2, 52:10, 
54:4, 61:1, 65:14, 
65:21, 68:3, 71:25, 
72:3, 72:13, 81:6, 
83:17, 91:5, 93:2, 
95:16, 103:1, 104:10, 
140:3
art [2] - 43:22, 83:12
articulated [1] - 
189:8
artist [2] - 43:20, 
43:24
ASA [1] - 113:16
Ashley [3] - 76:24, 
111:20, 116:18
aside [4] - 55:15, 
64:11, 85:3, 130:10
aspect [3] - 49:11, 
154:22, 242:19
assault [1] - 52:10
assertions [1] - 
157:3
assess [1] - 237:23
assessed [1] - 
232:14
assigned [4] - 12:21, 
89:5, 89:6, 137:22
assist [8] - 29:25, 
34:9, 38:19, 75:6, 
88:13, 93:22, 120:2, 
207:7
assistance [8] - 
12:15, 49:2, 80:7, 
83:2, 104:17, 147:23, 
196:12, 235:7
assistant [8] - 3:11, 
 
4
3:13, 15:16, 15:19, 
67:6, 87:23, 88:1, 
145:20
assisted [1] - 34:11
assisting [2] - 12:15, 
16:5
associate [1] - 228:1
associated [1] - 
147:12
association [1] - 
37:21
assume [4] - 21:9, 
98:8, 170:5, 195:17
assumption [2] - 
169:11, 256:19
assure [3] - 27:21, 
44:16, 122:25
ATM [1] - 228:10
attached [4] - 131:1, 
132:12, 132:19, 156:6
attempt [3] - 82:6, 
123:14, 123:24
attempts [1] - 140:19
attention [14] - 
13:12, 15:3, 15:11, 
17:3, 126:1, 133:18, 
163:14, 163:19, 
164:24, 177:23, 
235:15, 255:4, 
255:19, 255:25
attestations [5] - 
232:8, 240:24, 
246:19, 257:18, 
257:23
attested [1] - 257:21
Attorney [1] - 3:12
attorney [10] - 3:13, 
12:11, 15:16, 15:19, 
16:19, 23:1, 87:22, 
87:23, 88:1, 92:18
attorney's [1] - 
119:12
Attorney's [2] - 1:18, 
69:1
attorneys [8] - 13:1, 
15:12, 99:18, 110:14, 
120:4, 126:17, 
126:19, 145:20
audible [1] - 14:5
audit [11] - 5:14, 
6:10, 6:15, 6:16, 6:20, 
7:2, 8:1, 35:1, 131:5, 
131:9, 138:20
audited [4] - 6:20, 
90:3, 90:8, 135:22
auditor [1] - 132:3
August [3] - 65:22, 
65:23, 215:1
Aurelis [1] - 30:17
AUSA [3] - 87:18, 
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 273 of
276

87:21, 113:16
authenticate [1] - 
266:4
authenticated [2] - 
262:14, 264:20
authentication [1] - 
250:19
authorize [1] - 
148:19
authorized [5] - 
124:13, 148:20, 
166:5, 166:10, 254:14
authorizing [1] - 
240:11
auto [2] - 177:8, 
262:5
auto-filled [1] - 262:5
automated [1] - 
145:5
automatically [4] - 
49:18, 49:19, 57:18, 
104:18
available [9] - 94:17, 
148:3, 148:7, 149:3, 
149:4, 189:1, 189:2, 
233:8
Aventura [1] - 23:10
Avenue [3] - 1:22, 
2:3, 269:9
average [10] - 
153:22, 153:25, 
159:18, 167:2, 191:8, 
191:20, 203:2, 203:4, 
232:21, 233:6
aware [7] - 90:7, 
123:14, 170:1, 187:9, 
189:22, 191:3, 243:9
B
B-E-E-C-H-A-N [1] - 
227:3
back-striking [1] - 
9:16
backed [1] - 150:14
background [1] - 
60:10
bad [20] - 21:17, 
29:6, 44:3, 44:16, 
48:23, 54:19, 56:4, 
59:4, 65:24, 81:20, 
84:16, 89:20, 102:4, 
103:11, 103:13, 
181:10, 248:23, 
268:2, 268:4
Bad [1] - 44:3
badge [2] - 28:19, 
81:22
bagels [1] - 268:9
Bal [1] - 96:20
balance [1] - 96:5
Bank [9] - 145:6, 
145:11, 161:22, 
174:13, 227:8, 227:9, 
227:10, 228:7, 235:24
bank [26] - 33:3, 
33:6, 48:18, 129:15, 
132:23, 145:12, 
152:5, 154:14, 
171:12, 175:4, 175:9, 
176:20, 176:21, 
176:24, 228:9, 
228:18, 235:10, 
235:18, 235:22, 
235:23, 235:24, 
240:12, 241:2, 
242:13, 252:4
banking [2] - 260:2, 
260:25
banks [3] - 150:12, 
171:9, 176:22
Baptist [3] - 48:9, 
63:19, 67:7
Bar [1] - 92:19
Baraya [2] - 50:13, 
107:23
base [3] - 24:13, 
24:16, 60:5
baseball [1] - 207:1
based [20] - 22:21, 
25:25, 26:2, 59:12, 
60:7, 87:7, 99:7, 
119:22, 119:25, 
138:12, 139:3, 
141:16, 143:8, 
166:24, 167:2, 
172:16, 188:8, 
207:17, 231:20, 
241:24
basic [4] - 117:22, 
122:5, 151:14, 151:15
basics [1] - 139:7
basis [2] - 121:6, 
135:9
batch [1] - 167:11
Batroune [2] - 79:14, 
112:4
Bay [1] - 268:1
Beach [4] - 41:21, 
50:23, 51:3, 205:14
bear [2] - 121:25, 
122:21
beautiful [2] - 20:18, 
84:20
became [6] - 10:24, 
60:13, 146:24, 148:7, 
205:19, 206:11
become [4] - 4:16, 
238:6, 239:12, 240:20
becomes [2] - 
113:13, 114:4
becoming [1] - 7:22
Beecham [1] - 
248:18
BEECHAN [2] - 2:15, 
226:19
Beechan [5] - 18:5, 
226:17, 227:2, 
248:22, 249:8
BEFORE [1] - 1:10
beforehand [1] - 
94:9
begin [3] - 12:8, 
126:5, 174:21
beginning [3] - 
181:15, 206:24, 
264:19
behalf [14] - 3:12, 
3:19, 20:6, 57:19, 
97:16, 117:5, 128:15, 
166:15, 169:25, 
172:5, 246:15, 
254:17, 266:9, 266:10
behavioral [1] - 38:5
behind [2] - 81:22, 
197:11
beignets [1] - 95:14
belief [3] - 29:4, 
55:13
beliefs [9] - 29:15, 
33:9, 43:1, 55:12, 
64:18, 64:19, 86:9, 
96:10, 100:4
believability [2] - 
121:25, 122:2
belong [2] - 142:10, 
250:22
belonging [1] - 142:9
belongs [2] - 136:8, 
141:24
below [2] - 164:22, 
164:24
bench [1] - 16:21
benefit [1] - 123:12
Bennie [2] - 115:2, 
116:15
benny [1] - 94:21
best [7] - 12:2, 26:8, 
44:10, 86:9, 86:16, 
86:18, 136:20
better [3] - 95:7, 
110:10, 211:20
between [19] - 20:10, 
20:11, 48:24, 50:2, 
71:15, 86:17, 118:23, 
135:17, 143:14, 
144:11, 144:14, 
161:21, 161:22, 
162:5, 167:9, 167:17, 
205:21, 214:15, 246:9
beyond [22] - 6:25, 
19:19, 19:23, 21:13, 
21:20, 32:3, 32:9, 
44:18, 55:10, 82:4, 
86:22, 86:24, 87:1, 
122:20, 137:7, 143:1, 
143:12, 145:16, 
171:4, 189:9, 193:6, 
243:9
bias [3] - 100:12, 
101:20, 121:21
Bible [1] - 50:2
big [4] - 56:8, 95:5, 
138:24, 196:25
bigger [1] - 148:23
bill [7] - 128:19, 
128:23, 131:4, 131:5, 
132:1, 132:5, 133:20
birth [1] - 138:15
birthdays [1] - 
142:12
bit [7] - 12:10, 12:19, 
13:13, 76:3, 137:15, 
230:23, 242:18
bizarre [1] - 101:17
black [1] - 224:3
blah [3] - 188:8, 
188:9
blank [2] - 224:4, 
253:13
blew [1] - 252:4
Block [3] - 30:3, 
57:23, 67:17
Block's [1] - 88:14
blogs [1] - 124:7
blow [1] - 138:24
Blue [10] - 88:23, 
88:24, 206:15, 
206:17, 206:18, 
209:17, 214:20, 
220:6, 220:13, 224:14
Bluevine [22] - 
130:3, 199:15, 
230:13, 230:17, 
230:21, 231:4, 
234:11, 234:16, 
236:16, 237:8, 
237:10, 239:4, 239:5, 
239:14, 239:25, 
251:17, 252:1, 
253:25, 254:1, 256:9, 
256:11, 267:6
BlueVine's [1] - 
256:20
board [1] - 210:3
Board [2] - 3:14, 
15:21
boats [1] - 73:20
body [1] - 76:1
Bojorge [2] - 80:20, 
 
5
112:10
Bojorge-Perez [1] - 
112:10
book [2] - 79:5, 
79:10
bookkeeping [1] - 
254:12
born [2] - 59:10, 72:4
borrow [3] - 170:17, 
170:18, 252:22
borrower [53] - 
150:18, 155:19, 
157:10, 159:8, 
159:10, 159:13, 
159:16, 161:22, 
162:6, 165:6, 166:14, 
166:15, 167:22, 
167:23, 168:2, 
168:25, 169:4, 
169:19, 171:23, 
173:8, 175:3, 175:6, 
186:7, 189:4, 193:10, 
193:23, 197:18, 
203:20, 203:22, 
205:19, 231:2, 
231:10, 232:10, 
233:21, 237:17, 
239:12, 240:20, 
242:16, 242:22, 
244:2, 244:3, 246:17, 
246:21, 247:4, 
247:11, 247:22, 
252:10, 254:22, 
257:13, 258:3, 
261:20, 261:25
Borrower [1] - 
179:16
borrower' [1] - 
168:20
borrower's [10] - 
166:16, 168:17, 
168:21, 168:23, 
247:8, 247:9, 247:12, 
247:18, 247:20, 
254:17
borrower/user [1] - 
245:3
borrowers [10] - 
165:24, 181:18, 
227:19, 235:9, 
244:11, 245:21, 
246:4, 252:18, 254:7, 
257:21
borrowing [1] - 
166:17
bottom [11] - 60:5, 
161:6, 165:11, 
177:21, 181:8, 
201:19, 235:2, 
235:15, 246:25, 
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 274 of
276

249:25, 256:3
bought [3] - 197:2, 
259:20, 260:17
Boulevard [1] - 1:14
box [7] - 116:10, 
162:20, 163:11, 
183:16, 183:22, 
234:24, 244:6
Box [2] - 162:25, 
163:1
boxes [6] - 155:3, 
159:22, 183:10, 
189:16, 192:11, 
239:22
brain [1] - 253:13
branch [1] - 73:22
brand [2] - 37:21, 
53:16
Brazil [1] - 39:24
break [7] - 48:15, 
104:25, 105:6, 
185:11, 185:14, 
226:4, 226:5
breaking [1] - 126:22
breaks [2] - 124:24, 
127:4
BRIAN [1] - 1:21
Brian [5] - 1:21, 3:18, 
16:2, 134:15, 145:21
brief [1] - 267:23
briefly [3] - 228:23, 
239:17, 266:25
bring [8] - 9:24, 
13:12, 15:11, 53:16, 
110:20, 115:24, 
128:9, 268:19
bringing [1] - 17:2
brings [17] - 34:2, 
36:2, 43:19, 45:12, 
50:13, 58:11, 65:1, 
66:24, 67:19, 85:8, 
100:24, 106:8, 107:1, 
110:2, 111:11, 
111:15, 112:10
broadly [1] - 148:2
broken [1] - 26:10
broker [7] - 205:8, 
205:9, 205:18, 
205:21, 205:24, 
206:2, 206:12
brokerage [15] - 
132:24, 132:25, 
206:7, 207:4, 207:10, 
207:13, 207:15, 
208:2, 209:4, 209:18, 
210:2, 210:5, 210:18, 
210:24
brokers [1] - 129:19
brother [4] - 31:3, 
61:13, 64:9, 85:17
brought [3] - 20:22, 
20:23, 122:7
Broward [7] - 1:14, 
29:10, 65:19, 65:24, 
73:3, 129:17, 129:20
brown [1] - 56:12
BSO [2] - 65:24, 73:4
bucks [1] - 203:10
build [3] - 134:21, 
147:9, 208:11
building [5] - 51:12, 
74:14, 74:15, 135:6, 
135:10
buildings [2] - 
134:21, 228:10
built [3] - 135:6, 
135:12, 229:22
bullet [4] - 160:14, 
160:17, 160:19, 
190:10
bullets [1] - 204:5
bunch [2] - 223:25, 
255:22
burden [5] - 122:12, 
122:13, 143:2, 143:4, 
143:10
business [87] - 7:11, 
34:16, 35:4, 70:8, 
74:2, 75:3, 82:17, 
90:2, 90:6, 99:21, 
104:8, 129:18, 130:3, 
130:23, 131:11, 
138:10, 138:20, 
147:16, 148:3, 
148:14, 148:22, 
148:24, 149:3, 
149:17, 149:20, 
149:25, 151:16, 
151:17, 152:9, 
152:12, 152:21, 
153:4, 153:5, 154:2, 
155:4, 156:25, 157:9, 
157:12, 157:13, 
157:14, 159:13, 
160:11, 163:11, 
163:12, 166:8, 
166:10, 167:19, 
172:14, 172:16, 
172:20, 173:4, 
190:11, 190:22, 
192:21, 192:23, 
192:25, 206:16, 
206:17, 206:18, 
207:5, 207:19, 215:4, 
217:15, 219:3, 
224:14, 228:12, 
228:17, 228:23, 
231:21, 232:1, 
232:21, 233:22, 
236:22, 244:3, 248:3, 
248:7, 248:8, 253:3, 
254:5, 254:23, 
261:16, 267:5, 267:9, 
267:14
Business [9] - 18:20, 
110:19, 129:6, 
129:14, 130:13, 
130:16, 146:15, 
147:19, 161:15
business-related [3] 
- 160:11, 190:11, 
190:22
businesses [16] - 
130:14, 130:17, 
147:9, 147:18, 
147:21, 149:5, 149:9, 
149:16, 151:17, 
152:13, 229:12, 
230:7, 254:11, 261:14
buy [4] - 37:22, 
156:19, 160:12, 
218:24
buyers [1] - 207:8
buying [2] - 207:8, 
242:5
BY [41] - 2:1, 146:11, 
159:3, 162:13, 166:3, 
168:9, 177:4, 178:3, 
184:3, 184:15, 185:6, 
185:20, 187:6, 
197:10, 198:1, 198:7, 
202:19, 205:4, 210:9, 
211:15, 212:19, 
216:14, 217:4, 
218:11, 219:15, 
224:10, 227:6, 
233:16, 234:6, 
236:14, 243:18, 
244:1, 244:24, 248:2, 
248:17, 259:14, 
260:15, 261:10, 
262:20, 266:18, 267:3
C
C-R-E-V-I-E-R [1] - 
205:1
calculate [3] - 
153:20, 191:10, 
191:20
calculated [1] - 
167:2
calculating [1] - 
191:8
calculation [4] - 
153:18, 156:12, 
166:25, 183:23
calculations [6] - 
153:13, 153:15, 
153:17, 155:5, 176:8, 
202:20
calendar [1] - 9:6
California [3] - 
87:19, 87:23, 88:5
Canada [1] - 87:9
cancelled [1] - 
132:25
canine [3] - 206:24, 
220:13
cannot [13] - 19:18, 
20:1, 20:6, 22:8, 
22:17, 24:21, 25:21, 
120:8, 122:16, 
123:18, 171:24, 
191:5, 206:3
capped [4] - 232:21, 
232:24, 233:2, 233:5
car [2] - 48:16, 197:3
card [2] - 48:19, 
228:11
cards [2] - 33:4, 
207:1
care [3] - 83:21, 
195:17, 195:23
career [6] - 68:25, 
92:24, 205:10, 
206:23, 206:24, 
218:17
carefully [1] - 21:22
CARES [15] - 18:24, 
34:12, 34:13, 148:10, 
148:12, 148:18, 
148:19, 148:20, 
149:8, 229:11, 
229:21, 229:23, 
242:22, 243:2, 257:17
caretaker [2] - 
152:18, 152:19
cargo [1] - 72:21
Caribbean [1] - 87:8
Carolina [2] - 34:2, 
106:4
carry [1] - 264:5
cars [2] - 58:20, 
73:20
Carusello [3] - 
92:14, 114:22, 115:1
CASE [1] - 1:2
case [162] - 4:7, 5:13, 
5:21, 6:4, 6:6, 6:10, 
10:16, 10:18, 12:14, 
12:18, 17:17, 17:20, 
18:1, 18:2, 18:9, 
18:12, 18:16, 18:17, 
19:8, 19:11, 19:14, 
19:18, 20:5, 20:15, 
20:19, 21:7, 21:8, 
21:10, 21:11, 21:13, 
21:19, 21:23, 21:25, 
22:3, 22:6, 22:7, 
 
6
22:21, 24:4, 24:17, 
25:18, 27:6, 28:15, 
29:9, 29:20, 32:3, 
32:8, 33:10, 33:15, 
33:16, 34:23, 38:9, 
42:20, 43:16, 44:8, 
44:18, 52:19, 54:23, 
55:16, 59:14, 60:1, 
60:6, 60:8, 64:19, 
66:11, 66:16, 69:11, 
70:20, 74:9, 74:21, 
74:22, 74:23, 77:12, 
80:4, 81:13, 81:24, 
82:3, 85:23, 86:6, 
86:14, 86:22, 87:1, 
88:10, 90:16, 91:10, 
93:17, 95:25, 96:11, 
96:14, 97:7, 98:5, 
98:7, 99:9, 99:11, 
99:14, 100:5, 100:6, 
100:7, 100:15, 
101:22, 101:24, 
103:24, 104:14, 
110:20, 113:18, 
117:3, 117:11, 
117:21, 118:7, 119:1, 
119:6, 120:8, 121:21, 
122:3, 122:4, 122:13, 
123:2, 123:4, 123:6, 
123:7, 123:17, 
123:22, 123:25, 
124:4, 124:5, 124:11, 
124:12, 124:17, 
124:22, 124:24, 
124:25, 125:2, 125:3, 
125:4, 126:14, 
128:19, 133:7, 134:8, 
134:19, 135:15, 
139:7, 140:16, 141:8, 
142:25, 143:7, 
143:10, 143:17, 
144:12, 144:17, 
174:18, 194:1, 194:2, 
221:6, 233:21, 244:2, 
246:21, 249:2, 263:3
case-in-chief [1] - 
5:13
cases [11] - 19:15, 
27:11, 60:20, 88:3, 
92:23, 92:25, 153:20, 
155:18, 166:8, 231:6
cash [2] - 187:17, 
188:7
cashing [1] - 70:7
casual [1] - 251:23
category [1] - 220:8
Caterpillar [3] - 
85:11, 85:12, 85:14
Catholic [1] - 64:20
caught [2] - 27:11, 
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 275 of
276

31:4
caused [1] - 140:10
cave [1] - 135:11
ceiling [1] - 135:10
celebrate [1] - 78:25
central [1] - 26:23
certain [13] - 33:23, 
44:14, 119:2, 122:23, 
144:15, 157:14, 
172:16, 175:10, 
188:16, 195:12, 
196:4, 215:7, 215:8
certainly [2] - 222:9, 
222:23
certificate [9] - 
141:22, 142:1, 
198:14, 198:18, 
198:21, 199:1, 
199:11, 250:25, 251:6
certification [6] - 
154:22, 155:7, 
157:16, 161:16, 
169:24, 246:25
certifications [9] - 
160:4, 160:5, 165:7, 
181:3, 181:20, 232:9, 
240:25, 246:19, 
257:18
certified [2] - 85:11, 
204:3
certify [3] - 160:21, 
161:2, 269:3
certifying [1] - 155:5
cetera [2] - 8:22, 
231:12
chair [1] - 142:24
challenge [2] - 
110:22, 113:21
challenges [4] - 
9:12, 105:18, 114:7, 
115:15
chambers [4] - 
12:18, 12:23, 17:17, 
17:19
change [8] - 25:8, 
25:11, 25:13, 44:14, 
95:5, 136:19, 142:25, 
203:9
charge [3] - 18:18, 
50:4, 129:6
charged [8] - 18:18, 
22:5, 36:25, 42:20, 
83:22, 100:16, 118:2, 
129:13
charges [14] - 8:19, 
18:22, 19:3, 20:22, 
20:23, 20:25, 21:1, 
31:15, 31:16, 31:20, 
34:23, 123:6, 143:12
charging [1] - 128:25
charter [2] - 62:6, 
62:16
chase [1] - 171:7
chased [1] - 74:25
chat [2] - 124:6
check [19] - 64:15, 
70:7, 97:10, 155:3, 
183:10, 207:16, 
212:23, 213:12, 
213:14, 213:18, 
214:6, 214:25, 217:8, 
224:12, 245:12, 
246:8, 256:9
checked [1] - 244:6
checks [5] - 130:6, 
213:22, 215:3, 215:7, 
223:25
chef [2] - 95:4, 95:8
chemistry [1] - 78:4
Chen [2] - 45:12, 
107:9
chief [1] - 5:13
children [4] - 38:5, 
53:25, 156:20, 222:14
children's [1] - 
142:12
choice [4] - 122:17, 
154:12, 175:4, 222:20
choose [2] - 122:15, 
125:19
chooses [1] - 22:13
chosen [3] - 79:4, 
149:14, 244:6
Christian [5] - 43:12, 
57:3, 86:9, 86:13, 
108:16
Christopher [1] - 
98:11
CHRISTOPHER [1] - 
1:13
chronological [1] - 
126:11
Church [1] - 48:9
church [10] - 41:11, 
41:12, 42:9, 42:13, 
42:18, 42:19, 49:6, 
49:7, 49:10, 49:11
circling [1] - 256:1
circumstance [1] - 
118:24
circumstances [2] - 
118:22, 151:18
circumstantial [1] - 
118:21
cities [1] - 58:21
citizens [3] - 12:1, 
12:5, 86:3
City [1] - 28:13
city [1] - 205:14
civil [6] - 60:11, 
68:24, 69:9, 69:11, 
91:15, 92:22
civilian [3] - 27:16, 
29:3, 64:11
civilians [1] - 27:17
claim [1] - 134:1
claimed [4] - 131:11, 
132:8, 132:10, 132:13
claims [2] - 60:14, 
159:17
clarification [3] - 4:4, 
4:13, 7:18
clarify [5] - 168:19, 
194:20, 237:18, 
246:11, 258:13
classes [1] - 56:3
clean [1] - 122:10
clear [1] - 177:11
clearinghouse [1] - 
145:5
clearly [2] - 182:9, 
265:7
clerk [3] - 12:12, 
12:21, 79:16
Clerk's [1] - 12:20
click [4] - 259:24
client [7] - 114:2, 
141:15, 142:10, 
142:23, 214:1, 
214:17, 261:9
clientele [1] - 208:11
clients [2] - 34:9, 
34:19
clock [1] - 76:5
close [8] - 15:2, 74:4, 
93:14, 113:18, 
137:18, 204:21, 
226:24, 226:25
closed [2] - 141:10, 
141:11
closely [4] - 4:24, 
5:7, 184:11, 221:14
closes [1] - 125:2
closing [3] - 8:12, 
119:5, 126:19
clothing [1] - 134:20
coast [1] - 259:1
codefendant [1] - 
4:19
coffee [1] - 268:10
Collado [2] - 62:3, 
109:8
collapsing [1] - 
130:11
colleague [1] - 214:3
collect [1] - 181:18
collecting [2] - 
246:16, 246:17
collective [1] - 
125:23
Collector's [1] - 
73:22
college [1] - 101:10
columns [1] - 235:16
combination [2] - 
207:8, 208:9
comfortable [2] - 
10:3, 226:24
coming [9] - 4:10, 
6:18, 7:12, 15:3, 76:2, 
168:12, 218:14, 
248:23, 268:2
comment [2] - 110:8, 
258:14
commerce [2] - 
144:7, 145:7
Commerce [1] - 
144:24
commission [7] - 
53:22, 207:17, 
214:11, 215:2, 
224:22, 225:8, 225:13
commissions [2] - 
187:16, 188:7
commit
Case 0:23-cr-60170-RNS   Document 134   Entered on FLSD Docket 11/26/2024   Page 276 of
276

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