Notice of Intent to Use Certification of the Absence of a Public Record Evidence — USA v. Sheppard (Dkt. 124, S.D. Fla.)

Summary

The United States' Second Notice of Intent to Seek Admission of Certification of the Absence of a Public Record, Document 124, filed November 13, 2023, in United States of America v. Eric Dean Sheppard, No. 1:22-cr-20290-BB, U.S. District Court for the Southern District of Florida. It states the government's intent to introduce at trial Internal Revenue Service certifications that certain tax return forms were not found among records after a diligent search. The certifications cover Form 941 and Form 940 for HM-UP Development Alafaya Trails, LLC and HM Four, LLC, and a Form 1040 for Eric Sheppard for the tax year ending December 31, 2021, each as of the date of June 4, 2022. The notice states that copies were provided in discovery on or about October 10, 2023. The signature block names Aimee C. Jimenez.

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Full text

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UNITED STATES DISTRICT COURT 
SOUTHERN DISTRICT OF FLORIDA 
 
CASE NO. 22-CR-20290-BLOOM(s) 
 
         
 
 
UNITED STATES OF AMERICA, 
 
v.    
 
ERIC DEAN SHEPPARD, 
 
 
 
Defendant. 
                                                                    / 
UNITED STATES’ SECOND NOTICE OF INTENT TO SEEK ADMISSION 
OF CERTIFICATION OF THE ABSENCE OF A PUBLIC RECORD 
 
The United States of America, through the undersigned Assistant United States Attorney,  
hereby provides this notice, pursuant to Fed. R. Evid. 803(10), of the United States’ intent to 
introduce at trial certifications from the Internal Revenue Service (“IRS”) of certain tax return 
forms and tax return information that was/were not found among its records after having conducted 
a diligent search thereof.  Copies of these IRS Certifications of Lack of Record were provided in 
discovery on or about October 10, 2023.  Notice of intent to use this evidence as a self-
authenticating record under Fed. R. Evid. 902 was filed on September 6, 2023 and on September 
12, 2023.  The Certifications are the following:   
(1) 
Certification of Lack of Record of a Form 941, Employer’s Quarterly Federal Tax Return, 
for HM-UP Development Alafaya Trails, LLC, for each quarter ending March 31, 2019, 
June 30, 2019, September 30, 2019, December 31, 2019, March 31, 2020, June 30, 2020, 
September 30, 2020, December 31, 2020, March 31, 2021, June 30, 2021, September 30, 
2021, and December 31, 2021 (as of the date of June 4, 2022); 
(2) 
Certification of lack of Record of a Form 940, Employer’s Annual Federal Unemployment, 
Case 1:22-cr-20290-BB   Document 124   Entered on FLSD Docket 11/13/2023   Page 1 of 3

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for HM-UP Development Alafaya Trails, LLC, for the tax years ending on December 31, 
2019, December 31, 2020, and December 31, 2021 (as of the date of June 4, 2022); 
(3) 
Certification of Lack of Record of a Form 941, Employer’s Quarterly Federal Tax Return, 
for HM Four, LLC, for each quarter ending March 31, 2019, June 30, 2019, September 30, 
2019, December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2020, December 
31, 2020, March 31, 2021, June 30, 2021, September 30, 2021, and December 31, 2021 (as 
of the date of June 4, 2022); 
(4) 
Certification of lack of Record of a Form 940, Employer’s Annual Federal Unemployment, 
for HM Four, LLC, for the tax years ending on December 31, 2019, December 31, 2020, 
and December 31, 2021 (as of the date of June 4, 2022); 
(5) 
Certification of Lack of Record of a Form 1040, U.S. Federal Income Tax Return for Eric 
Sheppard, at 180 Bal Cross Drive, Bal Harbour, Florida 33154, for tax year ending on 
December 31, 2021 (as of the date of June 4, 2022); 
 
              
 
 
 
 
 
 
 
 
 
Respectfully submitted, 
 
MARKENZY LAPOINTE 
UNITED STATES ATTORNEY 
 
                        
 
   BY: s/Aimee Jimenez                    
                                     
 
 
AIMEE C. JIMENEZ 
Court No. A5500795 
Assistant United States Attorney 
99 N.E. 4th Street, 6th Floor 
Miami, Florida 33132 
Tel: (305) 961-9028 
      Fax: (305) 530-7976 
      Email:  Aimee.Jimenez@usdoj.gov 
 
 
 
Case 1:22-cr-20290-BB   Document 124   Entered on FLSD Docket 11/13/2023   Page 2 of 3

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CERTIFICATE OF SERVICE 
 
I CERTIFY that on November 13, 2023, I electronically filed the foregoing document  
with the Clerk of the Court using CM/ECF.     
 
                         
 
 
 
By:  s/Aimee Jimenez_______                 
 
 
 
Aimee C. Jimenez 
 
 
 
Assistant U.S. Attorney 
 
 
Case 1:22-cr-20290-BB   Document 124   Entered on FLSD Docket 11/13/2023   Page 3 of 3

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