Notice of Intent to Use Second Amended Expert Witness Disclosure Evidence — USA v. Sheppard (Dkt. 130, S.D. Fla.)

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U.S. District Court for the Southern District of Florida · No. 1:22-cr-20290-BB · Doc. 130 · 2023-11-17 · Docket on CourtListener

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UNITED STATES DISTRICT COURT 
SOUTHERN DISTRICT OF FORIDA 
 
CASE No. 22-20290-CR-BLOOM/OTAZO-REYES 
 
UNITED STATES OF AMERICA 
 
 
Plaintiff,  
v.  
 
ERIC DEAN SHEPPARD, 
 
 
Defendant. 
____________________________________/ 
 
DEFENDANT’S SECOND AMENDED NOTICE 
OF INTENT TO UTILIZE EXPERT TESTIMONY 
 
Defendant, Eric Dean Sheppard, hereby files this Amended Notice of Intent to Utilize 
Expert Witness Testimony. Pursuant to Rule 16(B) of the Federal Rules of Criminal Procedure, 
Defendant provides this amended notice that Defendant may call the following expert witness in 
his case at trial. 
The qualifications of the expert witness, Scott Bouchner of Berkowitz Pollack Brant 
Advisors + CPAs (“BPBA”), are described in his CV, which was provided to counsel for the 
government via email. 
Mr. Bouchner is a partner at BPBA and the Director in Charge of Forensic Advisory 
Services. His practice areas include bankruptcy, insolvency, litigation support, expert witness 
testimony, forensic accounting investigations, due diligence investigations, and more. 
At this juncture, it is expected: 
(1) 
Mr. Bouchner may testify about the cash flows of HM Management and 
Development, LLC (“HM Management”), HM-UP Development Alafaya Tails, LLC (“HM UP”), 
and HM Four, LLC (“HM Four”) (collectively, the “Companies) for various time periods between 
Case 1:22-cr-20290-BB   Document 130   Entered on FLSD Docket 11/17/2023   Page 1 of 4

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January 1, 2020 and December 31, 2021. Mr. Bouchner may testify regarding cash flows in HM 
Management accounts at: (a) Amerasia Bank (#2063); (b) SunTrust Bank (#7571); and Bank of 
America (#5176 and #5189). Mr. Bouchner will testify regarding cash flows in HM UP accounts 
at: (a) Amerasia Bank (#1903); (b) One Florida Bank (#2368); (c) SunTrust Bank (#5973); and 
Wells Fargo (#5874). Mr. Bouchner may testify regarding cash flows in an HM Four account at 
SunTrust Bank (#5817). Mr. Bouchner may testify regarding Defendant’s account at American 
Express. Collectively, these accounts are referred to as the “Accounts.” Mr. Bouchner may testify 
regarding sources and uses of funds for the Companies in the Accounts, including that the 
Companies collectively paid more for workers, mortgage interest, utilities, insurance, and other 
business expenses than they received in government loans. 
(2) 
Mr. Bouchner may testify regarding use of the Companies and the Accounts to pay 
personal expenses (as well as the tax and bookkeeping treatment of those expenses) for various 
time periods between January 1, 2014 and December 31, 2021. This may include that the 
Companies historically paid Defendant’s personal expenses, and that there were sufficient non-
government loan funds in the Accounts to cover personal expenses. 
(3) 
Mr. Bouchner may testify regarding the status of the government loans, including 
the history of payments on the government loans. 
(4) 
Mr. Bouchner may testify that money is fungible and that the determination of how 
the government funds were used requires a broad analysis of the Companies and the Accounts, 
rather than a narrow, account-by-account compilation of information. 
(5) 
Mr. Bouchner may testify regarding other payments made to the Companies, 
payments made by the Companies, or the cash flows related to other companies owned by 
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Defendant, if necessary given witness testimony at trial and the government’s presentation of its 
case in chief. In that event, Defendant will endeavor to update this disclosure. 
(6) 
Mr. Bouchner’s testimony will draw upon his expertise and experience. Mr. 
Bouchner is relying on interviews and discussions with individuals associated with the Companies. 
Mr. Bouchner is also relying on bank and credit card documents produced by the Government, 
QuickBooks records kept as business records by the Companies, QuickBooks maintained in 
Cupersmith’s files and produced by the Government, project reports for the Orlando shopping 
center kept as business records by the Companies, and American Express credit card statements 
reconciled by the Companies and maintained as business records. All the foregoing documents 
have been produced to the Government, or were produced by the Government, except for Amerasia 
bank statements for May 2022 to present (Acct. #1903), on which Mr. Bouchner is relying to 
testify concerning the status of the government loans, and which will be produced shortly. 
 
/s/ Scott Bouchner 
 
 
Scott Bouchner 
Berkowitz Pollack Brant Advisors + CPAs 
 
 
Dated: November 17, 2023.  
 
 
Respectfully submitted,  
NELSON MULLINS  
One Biscayne Tower, 21st Floor  
2 S. Biscayne Boulevard  
Miami, FL 33131  
Telephone: 305.373.9400  
Facsimile: 305.995.6449 
By: /s/ Christopher Cavallo 
Jayne C. Weintraub 
Florida Bar No. 320382 
Christopher Cavallo 
Florida Bar No. 0092305 
Jonathan Etra  
Florida Bar No. 686905 
 
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CERTIFICATE OF SERVICE 
 
I HEREBY CERTIFY that on November 17, 2023, a copy of the foregoing was 
electronically filed using the Court’s CM/ECF system and electronic notice was provided to the 
Office of the United States Attorney.  
By: /s/ Christopher Cavallo 
Christopher Cavallo 
Case 1:22-cr-20290-BB   Document 130   Entered on FLSD Docket 11/17/2023   Page 4 of 4

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