Notice of Intent to Use Third Amended Notice of Intent — USA v. Sheppard (Dkt. 135, S.D. Fla.)

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U.S. District Court for the Southern District of Florida · No. 1:22-cr-20290-BB · Doc. 135 · 2023-11-24 · 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 THIRD 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 is expected to 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 135   Entered on FLSD Docket 11/24/2023   Page 1 of 4

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January 1, 2020 and December 31, 2021. Mr. Bouchner is expected to 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 is expected to testify regarding cash flows in an 
HM Four account at SunTrust Bank (#5817). Mr. Bouchner is expected to testify regarding 
Defendant’s account at American Express. Collectively, these accounts are referred to as the 
“Accounts.” Mr. Bouchner is expected to testify regarding sources and uses of funds for the 
Companies in the Accounts. Mr. Bouchner’s opinion is 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 is expected to 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. Mr. 
Bouchner is expected to testify that the Companies historically paid Defendant’s personal 
expenses. Mr. Bouchner’s opinion is that there were sufficient non-government loan funds in the 
Accounts to cover personal expenses. 
(3) 
Mr. Bouchner is expected to testify to his opinion 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. 
(4) 
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. 
(5) 
Mr. Bouchner’s testimony will draw upon his expertise and experience. Mr. 
Bouchner is relying on conversations with individuals associated with the Companies, whose 
identities have been disclosed to the government. 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. Mr. Bouchner is relying on documents produced to the government by Burlington Coat 
Factory. All the foregoing documents have been produced to the Government or were produced 
by the Government. 
/s/ Scott Bouchner 
 
 
Scott Bouchner 
Berkowitz Pollack Brant Advisors + CPAs 
 
 
Dated: November 24, 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 24, 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 135   Entered on FLSD Docket 11/24/2023   Page 4 of 4

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