Court filing
Transcript of Trial Day 7 as to Eric Dean Sheppard held on 12/6/2023 — USA v. Sheppard (Dkt. 313, S.D. Fla.)
Filed February 25, 2025 in USA v. Sheppard; one of 253 filings from this case.
Record facts
| Court | U.S. District Court for the Southern District of Florida |
|---|---|
| Filed | 2025-02-25 |
U.S. District Court for the Southern District of Florida · No. 1:22-cr-20290-BB · Doc. 313 · 2025-02-25 · Docket on CourtListener
Full text
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
IN THE UNITED STATES DISTRICT COURT
FOR THE SOUTHERN DISTRICT OF FLORIDA
MIAMI DIVISION
CASE NO. 1:22-cr-20290-BB-1
UNITED STATES OF AMERICA,
Plaintiff,
December 6, 2023
9:33 a.m.
vs.
ERIC DEAN SHEPPARD,
Defendant.
Pages 1 THROUGH 221
______________________________________________________________
TRANSCRIPT OF TRIAL DAY 7
BEFORE THE HONORABLE BETH BLOOM
UNITED STATES DISTRICT JUDGE
And a Jury of 12
Appearances:
FOR THE GOVERNMENT: UNITED STATES ATTORNEY'S OFFICE
AIMEE C. JIMENEZ, AUSA
ANA MARIA MARTINEZ, AUSA
99 Northeast 4th Street
Miami, Florida 33132
FOR THE DEFENDANT: SALE & WEINTRAUB, PA
JAYNE C. WEINTRAUB, ESQ.
2 South Biscayne Boulevard, 21st Floor
Miami, Florida 33131
NELSON MULLINS
JONATHAN ETRA, ESQ.
CHRISTOPHER C. CAVALLO, ESQ.
2 South Biscayne Boulevard, 21st Floor
Miami, Florida 33131
COURT REPORTER: Yvette Hernandez
U.S. District Court
400 North Miami Avenue, Room 10-2
Miami, Florida 33128
yvette_hernandez@flsd.uscourts.gov
ALSO PRESENT: Special Agent Sarah Halleran
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
I N D E X
Certificate..................................... 221
W I T N E S S
ON BEHALF OF THE GOVERNMENT:
PAGE
MARIA ATACA
DIRECT EXAMINATION BY MS. MARTINEZ
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CROSS-EXAMINATION BY MR. CAVALLO
50
REDIRECT EXAMINATION BY MS. MARTINEZ
67
JEFF GRAFF
DIRECT EXAMINATION BY MS. JIMENEZ
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CROSS-EXAMINATION BY MS. WEINTRAUB
188
E X H I B I T S
GOVERNMENT'S EX. NO.: OFFERED ADMITTED
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12 13
39-1 through 39-12
12 13
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88 89
2
93 93
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96 96
23-2
98 99
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105 105
26, 27
106 107
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109 109
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127 127
50-1
151 151
50-2
155 155
50-5
162 162
50-7
170 170
50-9
173 173
50-8
177 177
50-12
187 187
DEFENDANT'S EX. NO.: OFFERED ADMITTED
Q-1
53 57
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
(Call to order of the Court, 9:33 a.m.)
THE COURT: Hi. Good morning to everyone.
Go ahead and have a seat for just a moment.
I believe the courtroom deputy is speaking with the
jurors about a schedule for the remainder of next week and the
beginning of the week of the 18th.
So our hope is that -- on our side, last night we
worked substantially to hopefully reschedule matters on the
13th, 14th and 15th, as well as the resetting -- which we'll
know in just a few moments -- of the case on the 18th and 19th.
So that would give us an additional five days.
MS. WEINTRAUB: Thank you, Your Honor.
MS. MARTINEZ: Thank you so much for that, Your Honor.
MS. WEINTRAUB: Judge, while we're waiting, may I
bring something up?
THE COURT: Yes. Of course.
MS. MARTINEZ: May I have counsel --
THE COURT: Oh. My apologies. I didn't know
Ms. Jimenez was out of the courtroom.
MS. MARTINEZ: We were -- we had called an
interpreter --
THE COURT: I thought Ms. Weintraub wanted to raise
something. So just one moment. Let's wait for Ms. Jimenez and
then we can address...
(Pause in proceedings.)
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: Is Ms. Jimenez outside?
MS. MARTINEZ: Your Honor, my understanding is that
she's in the restroom. And again, I apologize. She actually
needs to put on eyedrops, so I don't know if it's partly that.
THE COURT: Okay. Not a problem.
Could we address an item without Ms. Jimenez,
Ms. Martinez?
MS. MARTINEZ: I can certainly try, Your Honor.
MS. WEINTRAUB: Thank you, Judge.
Good morning, Judge. I know that the Court doesn't
want to rehear the 404(b); however, I know it's incumbent upon
me as a lawyer to put something on the record, if I might have
the Court's indulgence.
THE COURT: Certainly.
MS. WEINTRAUB: In addition to the Court's order that
I disagree with, respectfully, but I will respect, it's coming
at a time in the trial -- we're on Day 7 -- where there are so
many -- can the record reflect Ms. Jimenez is now present --
that there are so many uncharged tax violations that have come
in that we've objected to repeatedly. We've asked for a
limiting instruction at the time, and the Court denied that
request, and the Court advised that it would give a limiting
instruction at the end of the case.
Again, respectfully, Your Honor, in our opinion, it's
too little, too late. And we wish that the instruction had
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
been given at the time that all that evidence was coming in.
And it just seems that, on top of all the uncharged tax
violations and other crimes that has come into this jury, now
they're going to hear about more uncharged extrinsic evidence,
which I don't think the Court had foresight of when the Court
wrote its order.
And I would just remind the Court, obviously, of the
fact that, once the bell is rung, we will not be able to
un-ring it. There will be no curative instruction for what's
coming. And I know that the Court's order was based on the
representations that are in the pleading of the Government.
My problem, Your Honor, is I believe that the Court
left the door open that the Government still must lay a
foundation before that will come in of some sort. Because as
the Court wrote in its order, on Page 6 -- I mean, obviously
there has to be, as the Court wrote, quote: "There must be
sufficient proof to allow the jury to find the Defendant
committed the extrinsic act."
So I believe that the Court was saying -- this
Court -- that it was going to make a determination, if that
foundation was laid, if, in the Court's opinion, there would be
sufficient proof at that time before allowing that evidence in.
I might have misread the Court's order, but I'm looking for
some guidance. But that's where I was coming from yesterday.
And again, I apologize for my -- how shall I say --
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
perhaps aggressive argument yesterday. I apologize for my
demeanor at the end of the day, Judge. It was just very
disheartening. So I hope the Court accepts my apology. I have
the utmost respect for the Court, as I think you know. But I
am looking for guidance so that I'm not constantly objecting in
front of the jury either.
THE COURT: Well, your argument is in two pieces. One
is the easier one, and that is the Court contemporaneously
giving a cautionary instruction with regard to uncharged
crimes, other crimes, wrongs or acts. The second is the
allowance of testimony where the Government has not established
the underlying -- at least the argument is, the underlying
charges of wire fraud.
So let me have the Government respond first, if
there's any objection to the Court giving a cautionary
instruction to the jury before this next witness, if that is
the request, and then secondly with regard to the other issue.
MS. JIMENEZ: A cautionary instruction on what point?
I mean, I believe the Court was planning to give a limiting
instruction on the 404(b) evidence, which obviously is very
appropriate for the Court to do, and we would agree with that.
I don't know what sort of cautionary --
THE COURT: Well, cautionary, limiting, I think it's
one and the same. So I would ask Ms. Weintraub and Mr. Etra to
fashion an instruction that they believe is appropriate.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: Well, we have a 404(b) instruction in
the submitted jury instructions. I think the standard Eleventh
Circuit 404(b) jury instruction is the appropriate instruction
to give them so that they can put that testimony into context.
THE COURT: All right. And the other arguments?
MS. JIMENEZ: Your Honor, the documents that were
submitted with the loan applications were -- the supporting
documents were -- as the Court and the jury has heard
repeatedly, obviously, 941, Form 940, tax returns, all of which
were false. And they have been proven to be false from the IRS
records that were submitted in evidence, and they will further
be proven to be false from the testimony of Mr. Cupersmith,
which will tie it all together.
But there is evidence from the IRS expert witness --
his testimony, his records show that every single one of those
supporting documents that were tax documents in all --
submitted to all three lenders, PayPal, Northeast Bank, Cross
River Bank, were a hundred percent false. And then the
documents that were signed were necessarily forged because they
either didn't exist -- and the one that did exist, the 2019
HM-UP Development Alafaya Trails tax return, is different --
including the signature, is different from the one that was
submitted with the loan application.
THE COURT: And specifically, if you could walk the
Court through the description of the particular wire contained
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
in the Indictment that you believe supports the introduction of
the additional evidence to come and certainly is consistent
with the testimony that has been established with regard to the
argument of the IRS forms.
MS. JIMENEZ: Yes, Your Honor.
The wire fraud counts specifically -- now, there are
two -- or the -- Counts 1, 2, 3 relate to the EIDL loan
applications which have yet to be discussed. But there is --
Count 4 is the PayPal submission -- application submission that
was supported by, in part, Counts 5 and 6; a false and
fraudulent 941 return, which the IRS witness testified that
this company -- for the tax years at issue, which covers 2019,
2020, 2021, there were no 941s filed; and the 941s that were in
the loan application were for tax year 2020, four quarters of
them, all of which were false.
Count 6, February 26th, 2021, that tax return is false
and fraudulent. The IRS witness testified that there was no
tax return for tax year 2020 -- in their files for 2020. In
addition, this witness coming up will testify in support of
that in the sense that he will say that there was no company
owned by this Defendant that had any employees except for HM
Management and Development, which is a different company.
Then Count 7 is the application submission to
Northeast Bank -- well, through ACAP.
And then Count 8 was the false tax return submitted to
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
ACAP -- to Northeast Bank for tax year 2020. Again, the IRS
records indicate that there was no tax return filed as of 2022
for tax year 2020.
And then Count 9 is the Cross River testimony and
documents. And with Cross River, the application process --
MS. WEINTRAUB: Excuse me. I think there's a juror
present.
Oh, I'm sorry. I apologize.
MS. JIMENEZ: With Count 9 with Cross River, the
application process was such that you need to upload your
documents at the time you're providing your application
information. So everything went together in one transmission.
And so, in addition to the false information that was
submitted, the tax return, the 1065, and the 940 were also
submitted in that same transmission. And again, the IRS
testimony and records indicate that those IRS forms are false.
And of course, the tax return in Count 9, the tax
return in Count 8, and the tax return in Count 6 were forged.
They indicate -- they have like February 2020 -- I'm sorry --
February 2021 signature dates -- signatures and dates, when the
tax return -- and this witness, too, will testify the tax
return for these businesses were not prepared until the fall --
you know, any records would have been submitted to
Mr. Cupersmith in the fall and prepared in the fall.
THE COURT: All right. Anything further,
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Ms. Weintraub?
MS. WEINTRAUB: Yes, Your Honor. I think I was -- I
apologize. I think I was misunderstood. Although that was
very helpful. But the Court, on Page 6 of its order, wrote:
"To be admissible, Rule 404(b) evidence, one, must be relevant
to an issue other than the Defendant's character; two, there
must be sufficient proof to allow a jury to find that the
Defendant committed the extrinsic act."
That's what I'm calling into question. And I was
merely asking --
THE COURT: But you're referencing IRS forms. And
other than the -- or tax returns. And other than the 1065, the
940, and the 941 that is specifically set forth and laid out in
the Indictment, you're referring and you're parsing out other
portions of Mr. Sheppard's tax returns. So that's why I asked
Ms. Jimenez to walk the Court through what evidence has been
presented by way of each of these nine counts of wire fraud.
To the extent that there are other portions of the tax
return that were admitted into evidence and referred to, that's
where the Court's cautionary instruction would come in.
So I believe that, if you are requesting a cautionary
instruction with regard to similar acts evidence, I'm happy to
give it to the jury with regard to evidence that may have come
in previously and evidence that may come in throughout the
course of this trial. And I'm happy to give it today, this
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
morning, before the Government calls its witness. But there
would be no basis at this point to not permit -- and I think
we're speaking specifically of Mr. Graff's testimony, whatever
it may be -- of disallowing that testimony.
MS. WEINTRAUB: I was merely asking if the Court is
still going to hold the Government to first laying a foundation
and the Court making the determination from an evidentiary
standard of whether or not there is sufficient proof for the
jury to find the Defendant committed the extrinsic act, as the
Court wrote in its order on Page 6.
And at the end of the Court's order, on Page 16, the
Court wrote, of course, to the extent that the Government fails
to set forth the foundation on Graff's testimony, objections
will follow and the Court will rule accordingly. So I'm just
bringing that to the Court's attention to --
THE COURT: I understand. But at this point, I
believe that your objections are preserved with regard to the
argument of precluding the testimony of Mr. Graff because of
the claim that the Government has not laid a sufficient
predicate. And I think the testimony that Ms. Jimenez has
recounted that are tied to the description of the wires and the
allegations of wire fraud are sufficient to permit Mr. Graff's
testimony.
The second issue is: Is the Defendant requesting a
cautionary instruction with regard to similar acts evidence?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. WEINTRAUB: Not at this time.
THE COURT: All right, then.
MS. JIMENEZ: Your Honor, we would like to move in
with the -- I guess the first witness this morning the
Truist/SunTrust bank records.
THE COURT: What exhibit number, please?
MS. JIMENEZ: They are Exhibit Number -- Composite 39,
and then 39-1 through 39-12. And then a separate account that
came later, which is Exhibit 40.
THE COURT: Is there any objection?
MR. ETRA: Yes, Your Honor. We agreed -- there was
certain checks that they want to use with this witness. We
agreed that those checks can come in. We would like to do this
as the -- deal with these issues as they come up.
THE COURT: But is there an objection to the
introduction of Composite Exhibit 39 and then 39-1 through 12?
MR. ETRA: Yes. It's all not yet shown that it's all
relevant, and we'll probably at some point agree to it, but
we're not at that point in the trial yet.
THE COURT: Well, don't you have the requisite
certification?
MS. JIMENEZ: Yes, we do, Your Honor.
MR. ETRA: We're not objecting on authenticity or
business records.
THE COURT: Then what would be the basis?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MR. ETRA: Well, there's a lot of checks in there, and
it's not necessarily clear that it all comes in. So --
THE COURT: But if, in fact, they are what they
purport to be, certainly relevant to this case, I'm not --
what's the legal basis of the objection?
MR. ETRA: Technically, 401 through 403. There's a
lot of checks in there, and they want to wholesale put
everything in. I'm not saying we won't agree to it at some
point. I'm just saying we're not at the point where -- there's
really no need for this witness --
THE COURT: So what is the unfair prejudice and what
specific check are you referring to?
MR. ETRA: There's checks going to all different kinds
of places.
THE COURT: Could you be specific with regard to 39-1
through 12.
MS. JIMENEZ: SunTrust, which is the bank that has the
accounts for HM Management, HM-UP Development Alafaya Trails,
HM Four. Essentially, the businesses of this Defendant are at
a bank.
MR. ETRA: We withdraw our objection.
THE COURT: All right. So 39 and 39-1 through 12 will
come in.
(Government's Exhibit 39 and 39-1 through 39-12
received into evidence.)
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: Sergio, do we have any issue with regard
to --
IT DEPARTMENT: I reset it, Judge. It seems like it
was working, but --
MS. MARTINEZ: It's not working well, Your Honor.
But -- he reset it and we're trying, but it's just sometimes
not responding.
THE COURT: Could you wait and let's see? Let's put
an exhibit -- are you talking about the focus -- the autofocus?
MS. MARTINEZ: No. No. I was actually just talking
about this. You see -- I apologize, Your Honor. I just was
trying to multitask.
THE COURT: Okay. So that is resolved.
Iris, do we have Liz? Did she speak with the
jurors -- oh, I didn't see you.
All right. Then let's discuss the jurors'
availability.
Liz?
COURTROOM DEPUTY: Okay. I did speak to them, and I
have -- some of them -- well, three of them have a couple of
issues, which I will delineate now. Juror Number 12, which is
Evelyn Zaldivar, says that she cannot be here the afternoon of
the 15th. Juror Number 3 is having issues with the 14th and
15th, but he can try and work some things out. But he will not
know until later this afternoon, if not tomorrow, because he
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
runs a business and he's trying to get people to come in at
different times. He has people coming in from out of town
regarding his business. But he will get back to me. That is
Teobaldo Rosell.
THE COURT: Okay. So just Juror Number 12 and 3?
COURTROOM DEPUTY: Juror Number 7, Madelin Marichal,
says that she cannot work past the 12th. She has health issues
and work issues. She actually has a scheduled doctor's
appointment tomorrow regarding surgery she had, and she does
not believe she can make it past the 13th -- the 12th because
she is not doing well.
MS. MARTINEZ: Which number was that?
COURTROOM DEPUTY: That is Juror Number --
THE COURT: What's her name?
COURTROOM DEPUTY: -- 7, Madelin Marichal.
THE COURT: All right. Anyone else?
COURTROOM DEPUTY: That's all we got. Everybody else
says that's all right. As long as they get notes and
everything, that that's fine.
THE COURT: And what about the 18th and 19th for
Jurors Number 3 and 12?
COURTROOM DEPUTY: Juror Number 3 says he has to,
again, look at his schedule. He says he may be able to work it
out for the 18th and 19th, but he needs to get back to me. He
needs time to work things out with his business.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: All right. To the extent that other
jurors, including 3 and 12 -- well, if 3 can work out the 14th
and 15th, perhaps, Liz, we can kind of flip our morning of the
15th and just put everything on the afternoon and work in the
morning, would the parties be amenable to the extent that we
needed the 14th and 15th -- obviously we need the 18th and 19th
as well -- of excusing Juror Number 7, who has expressed that
she cannot work past the 12th?
MS. JIMENEZ: Yes, Your Honor, we would be agreeable.
THE COURT: On behalf of the Defendant?
MS. WEINTRAUB: Judge, I need to look at my jury
folder, which I don't have readily -- can we do this at the
lunch break?
THE COURT: Of course. We'll take it up at the lunch
break now that we know the schedule.
Any other issues before we continue this trial?
MS. JIMENEZ: One brief issue, Your Honor. We learned
that the Defendant contacted one of the witnesses who testified
last week and -- in a message that is to say unfriendly and
unwelcomed. And we would ask the Court to direct the Defendant
not to have any communication with any of the Government's
witnesses except through his counsel.
THE COURT: Wasn't this a witness that had already
testified?
MS. JIMENEZ: Yes, it was.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: A witness that had been excused from his
or her subpoena?
MS. JIMENEZ: Yes.
THE COURT: All right. Response?
MS. WEINTRAUB: I have no idea what you're talking
about. Could you give me a hint?
MS. JIMENEZ: It was a message from your client to
Mr. Beirne.
MR. ETRA: Mr. Sheppard is telling me that Mr. Beirne
was texting him and he responded. I don't have any of this
information, Your Honor.
MS. JIMENEZ: Let's just -- I would like that --
certainly that he have no communication with witnesses who are
going to be testifying and any -- and I would request that
there be no contact with witnesses after they testify as well,
except through their counsel, until this trial is concluded.
THE COURT: Is there any objection to that admonition?
MR. ETRA: Your Honor, no, except that he works --
still works with one of the -- some of these people, and he's
still running his business. So that's always been the case
that they talk about -- you know, he's running his business.
MS. JIMENEZ: I think there's three individuals on the
Government's witness list who work for the Defendant. So as to
those three, he's...
THE COURT: All right. Well, at this point, there was
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
no court order that required Mr. Sheppard not to have any
contact. To the extent that Mr. Sheppard has an ongoing
relationship, professionally or otherwise, then certainly he
can continue that relationship. But in terms of witnesses that
there should be no reason for Mr. Sheppard to contact, then
certainly Mr. Sheppard shall have no contact with those
witnesses who are anticipated to be testifying in this trial.
MS. WEINTRAUB: Of course, Your Honor.
MS. JIMENEZ: Just to be clear, for the record,
it's -- Elva Baluarte, Maria Ataca, Jeanette Gonzalez are the
three individuals who work for the Defendant, who are on the
Government's exhibit list -- witness list. We ask that he have
no contact with any other Government witness, except through
his counsel, until this trial is over.
MS. WEINTRAUB: That's impossible.
THE COURT: I don't know how the Court --
MS. JIMENEZ: Except through his counsel.
THE COURT: Well, but --
MS. WEINTRAUB: One of them works --
THE COURT: But the Defendant is running a business.
So to the extent he shall have no contact in terms of
discussing any aspect of this case, I would agree. But a
wholesale prohibition against having any contact whatsoever,
I'm not certain where the nexus is.
MS. JIMENEZ: I said there are three who work for him
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
who would be excluded from this request. The others do not
work with the Defendant. Do not work --
THE COURT: Oh. I'm sorry. I thought you meant the
three that he was --
MS. WEINTRAUB: I misunderstood as well.
MS. JIMENEZ: No. The opposite.
THE COURT: Yeah. I misunderstood.
All right. And I think that that's appropriate.
MS. WEINTRAUB: Judge, just for the record, I would
also advise that -- and I think I brought it out on
cross-examination with Joe Beirne -- he texts Eric Sheppard
every day with prayer, and he initiated these texts. Eric
Sheppard did not initiate any texts. And I think this last
text was: "I don't want you texting me anymore. Don't contact
me."
THE COURT: Okay. Well, the Court's order is moving
forward. So if we can --
MS. WEINTRAUB: So we'd like him to be admonished as
well.
MS. JIMENEZ: Your Honor --
THE COURT: I don't -- I'm not going to admonish
anyone because there was no court order in terms of not having
any contact. But from this point forward, I believe that
Mr. Sheppard understands. And if he doesn't, then it's
incumbent upon Mr. Sheppard to ask counsel, and then you'll
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
address it before the Court.
Any other issues before we bring our jury in?
MS. MARTINEZ: Your Honor, just one moment. Defense
counsel provided me photos that they are going to show this
witness. And if you would just give me one moment to consult
with counsel to see if we can resolve an issue before bringing
the witness up.
THE COURT: All right. Certainly.
(Pause in proceedings.)
MS. WEINTRAUB: (Inaudible.)
(Court reporter interruption.)
THE COURT: The first alternate. Opdeweegh.
All right. That wasn't on the record. It was --
Ms. Weintraub asked about the first alternate, and the Court
responded accordingly.
Ms. Martinez, are you ready to proceed?
MS. MARTINEZ: Yes. I wasn't able to reach the
resolution, so I'm going to have an objection.
THE COURT: All right. Then lay the appropriate
predicate.
Is the Defendant ready to proceed?
MS. WEINTRAUB: Yes, Your Honor.
THE COURT: All right. Let's bring in the jury.
COURT SECURITY OFFICER: All rise for the jury.
(Before the Jury, 10:01 a.m.)
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: Hi. Good morning to each of you, Ladies
and Gentlemen.
Please be seated, everyone.
It's good to see each of you. I apologize for the
delay. The fault is all mine, and we are ready to continue.
If the Government will call its next witness.
MS. MARTINEZ: Your Honor, the United States calls
Maria Del Pilar Ataca.
(Pause in proceedings.)
THE COURT: Good morning.
Is the witness in need of an interpreter?
MS. MARTINEZ: Yes, Your Honor.
THE COURT: All right. Come on forward.
All right. May I have the name of the interpreter,
please?
THE INTERPRETER: Yes, Your Honor.
Claudia Ayala, A-Y-A-L-A. Thank you.
THE COURT: All right. If we can swear in the
interpreter first.
CLAUDIA AYALA, INTERPRETER, SWORN
COURTROOM DEPUTY: Thank you.
Could you please raise your right -- if she can stand
up, please.
MARIA DEL PILAR ATACA, GOVERNMENT WITNESS, SWORN
THE COURT: All right. Now, Ladies and Gentlemen,
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
before we begin, as you can see, Ms. Del Pilar Ataca is in need
of an interpreter to assist her in translating from English to
Spanish. Many of you may know the Spanish language. I need to
advise you that you are to rely on the official interpretation
by the interpreter. To the extent that there is a discrepancy,
you can certainly raise your hand and bring it to the Court's
attention by way of a note. Otherwise, you are to accept the
official translation and not your own interpretation of what
the testimony is.
All right. Let us proceed.
COURTROOM DEPUTY: Would you please state your name
and also spell it for the record.
THE WITNESS: (Through Interpreter.) Maria Del Pilar
Ataca, M-A-R-I-A, separate, D-E-L, separate, P-I-L-A-R,
separate, A-T-A-C-A.
COURTROOM DEPUTY: Thank you.
DIRECT EXAMINATION
BY MS. MARTINEZ:
Q.
Good morning, Ms. Ataca.
A.
Good morning.
Q.
Ms. Ataca, do you know Mr. Eric Sheppard?
A.
Yes.
Q.
How long have you known Mr. Sheppard?
A.
Around 21 years.
Q.
What work have you done for Mr. Sheppard?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Could you clarify to me whether that has been during the 21
years or during some period of time?
Q.
Yes. Could you explain what you did over the years before
you started working at the office.
A.
Basically, I was doing the work of cleaning services.
Q.
Where?
A.
I began in a selling center in Miami Beach.
Q.
And when did your job duties change?
A.
Around 2011, 2012.
Q.
And what did you begin to do then?
A.
The working filing.
Q.
And where did you do that work?
A.
At Dr. Sheppard's office, which was located at 1200
Biscayne Boulevard.
Q.
You said you began doing that work in 2011. Was that work
part-time or full-time?
A.
Part-time.
Q.
What hours would you work?
A.
Usually beginning at two in the afternoon to six in the
afternoon.
Q.
And during that time -- did there come a time that you
stopped working at that office?
A.
In what period of time?
Q.
Well, from 2011 to the present, did there come a time that
you stopped working in the office?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
In the office at 1200 [sic] Biscayne Boulevard, yes.
Q.
Did there come a time when you stopped working at the
office because of the COVID pandemic?
A.
When there was the order for the shutdown in March 2020,
approximately, nothing was done. Nobody knew what to do.
Q.
I'm sorry. I didn't understand the answer.
After -- when the pandemic started, did you continue
to go to the office?
A.
During the first 15 days after the order of the government
to stop everything, I was out of the office during those 15
days. So -- and we remained home. And then after that I went
back to the office.
Q.
So I think you indicated the first mandate was
approximately March of 2020, right?
A.
Right.
Q.
Okay. Now I'm going to ask you about your -- the office
before March of 2020. Okay?
A.
Okay.
Q.
Approximately, from 2018 to 2020, so let's say like
approximately two years, the two years before the pandemic,
describe what you would do at the office from two to five p.m.
or two to six p.m.
A.
Basically what was filing -- I was working directly with
Mrs. Jeanette Gonzalez. She was the one who would indicate to
me like the daily assignments. That work would be making
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
copies, scanning documents, go to the bank, go to the FedEx
office, go to the post office, pick up the mail.
Q.
You mentioned Jeanette Gonzalez. What was her job duties
at the office?
A.
I exactly don't know.
Q.
What did you observe?
A.
She was the one giving me my work, but she was the one who
was handling the -- all the administrative aspect of the
office.
Q.
Who else was in the office from 2018 to 2020? Who else did
you see there?
A.
Mrs. Vanessa Gonzalez, Mr. Jeff -- Jeffrey Graff,
Mrs. Jeanette Gonzalez, of course. Occasionally Mr. Glenn
Sheppard was there. That's what I remember.
Q.
Vanessa Gonzalez, who is she?
A.
She was the lady sitting next to Mrs. Gonzalez. It is my
understanding that was her daughter who was also working in the
office.
Q.
What were Vanessa Gonzalez's duties?
A.
I don't know.
Q.
What did you observe?
A.
Well, she was working with the documents in the
administrative section. But exactly what she was doing, I
don't know.
Q.
Was she helping her mother Jeanette?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
I think so. I am not sure. I mean, she was there, but I
don't know exactly what she was doing -- what she was precisely
doing.
Q.
Was she there every day of the week?
A.
I would find her there at the moment in which I arrived,
yes.
Q.
And was Jeanette there every day of the week?
A.
Yes.
Q.
You said that you also saw Glenn Sheppard. Who is
Mr. Glenn Sheppard?
A.
Mr. Glenn Sheppard is Mr. Eric Sheppard's brother.
Q.
And how frequently would you see him at the office from
2018 to 2020?
A.
Not so often, because Mr. Glenn Sheppard was working more
on one of the projects.
Q.
Can you explain to the jury what you mean by a project.
A.
One of Mr. Sheppard -- Mr. Eric Sheppard's shopping
centers.
Q.
Do you know what he was doing at the shopping center --
what Mr. Glenn Sheppard was doing at the shopping center?
A.
No.
Q.
Did you see anyone else? You said you saw Jeanette
Gonzalez. You saw her daughter Vanessa Gonzalez. You saw
Jeffrey Graff. And then sometimes you would see Glenn
Sheppard, not as frequently. Anyone else? Would Mr. Eric
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Sheppard go to the office?
THE INTERPRETER: Counsel, did you say anyone else
when Eric Sheppard's --
MS. MARTINEZ: I'll rephrase my question. I'll make
it into two questions.
BY MS. MARTINEZ:
Q.
Did you see Eric Sheppard there?
A.
On occasion, yes.
Q.
From 2018 to 2020, how frequently would he come into the
office? For example, how many times a week?
A.
It could be -- well, sometimes I could meet him there
because I remind you that I was going always for a certain
amount of hours. It could be one, sometimes none. It could
have been two times a week.
Q.
In addition to Mr. Sheppard and the people you have
mentioned, is there anyone else that you remember seeing them
at the office?
A.
Yes. Sometimes Mr. Sheppard would have meetings, but I
don't know the names.
Q.
Were there any people that came more than once?
A.
Yes.
Q.
And did you get to know them?
A.
Yes. But I don't remember their names. I mean, I remember
the faces, but I don't remember their names.
Q.
So going back to the duties that you had. You said that
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
you did filing. What type of documents did you file?
A.
Usually the documents that Mrs. Gonzalez would give to
me -- usually these were the documents that were under the
project, the documents that were on the construction, or
invoices that had already been paid that were ready for filing.
Q.
And were you the one that was organizing the files?
A.
Yes.
Q.
Did you also have to file tax documents?
A.
In the office that was located at 12000 Biscayne Boulevard,
Mrs. Gonzalez would give me like a binder to organize a lot of
tax returns, several, and I had to put them in a binder.
Q.
Again, I'm talking before you left the office, before the
pandemic. Did Ms. Jeanette Gonzalez, or Mr. Eric Sheppard, or
anyone ask you to do anything on a computer?
A.
No.
Q.
Did you do anything on a computer before March of 2020?
A.
What I was doing on the computer was basically a list of
the files that I would have in order not to duplicate the files
and the tags in order to identify each binder.
Q.
I'm going to go to after the pandemic began. Was there a
period of time that the office remained open after the pandemic
began? Was there a period of time that the office was still
open?
A.
It wasn't open. When I arrived in the afternoon, I was
basically the only one there trying to accommodate the files.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
This is after the first two-week period when you were home
as well, right?
A.
Correct.
Q.
So then there was a time that you were the only one coming
into the office, right?
A.
Usually I was the only one in my schedule.
Q.
Do you know of anybody else coming in at a different time?
A.
At some point I crossed paths with Mr. Jeff Vasilas and
Mr. Glenn Sheppard. They were doing -- packaging files and
binders in the morning. So that's why sometimes we would cross
paths when we would meet in the afternoon.
Q.
Let me ask you about Jeff Vasilas. You hadn't mentioned
him before. Who is Jeff Vasilas?
A.
He was one of the men who would go to the office -- I'm
sorry. He was working with Mr. Eric Sheppard.
Q.
During what time period -- during what time period before
the pandemic did you see him at the office?
A.
Could you be more specific with the time period?
Q.
Sure. Let's say 2019. Was Mr. Jeff Vasilas -- did you see
him at the office in 2019?
A.
I don't remember.
Q.
Do you know where he normally worked?
A.
I wouldn't be able to be exact on the answer.
Q.
So you gave an example of him in 2020 helping to pack the
office; is that right?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Correct.
Q.
Before that example, how often, if at all, would you see
him in the office?
A.
Once in a while.
Q.
So would you see him once every six months, once every two
months?
A.
It could be once a month.
Q.
And again, you don't know what he did?
A.
No.
Q.
So going back to -- what happened to the office after the
pandemic?
A.
The office moved to Mr. Sheppard's house.
Q.
What do you mean?
A.
We -- well, literally the office had to be moved to
Mr. Sheppard's house. I worked at Mr. Sheppard's house.
Q.
Did the office continue to be open or did they close out
the office?
A.
It's closed. We don't work there.
Q.
Do you remember approximately when it was closed?
A.
Approximately in July 2020.
Q.
From July 2020 forward, you were -- Mr. Sheppard --
actually, Mr. Sheppard was working at home from the beginning
of the pandemic, correct?
A.
I don't know.
Q.
Did you say that you were working with Mr. Sheppard after
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
the pandemic?
A.
What I said was that I was working at Mr. Sheppard's house
after the office was closed.
Q.
So between the start of the pandemic and the closure of the
office, I think you said that you were the only one that would
come into the office to get papers, correct?
A.
In the -- during the times of two to six.
Q.
Would you take any papers to Mr. Sheppard's home during
that time before the office closed?
A.
I don't remember.
Q.
Are you saying you never went to Mr. Sheppard's house
between the start of the pandemic and July of 2020?
A.
No. What I am saying is that I don't remember taking
documents from the office to Mr. Sheppard's house.
Q.
Did you have to have any meetings with Mr. Sheppard or do
anything at Mr. Sheppard's house before July of 2020?
A.
I don't have any meetings with Mr. Sheppard because my work
is directly with Mrs. Jeanette Gonzalez.
Q.
Did you go to Mr. Sheppard's house for any reason before
July of 2020?
A.
Yes.
Q.
What was the reason?
A.
I worked for Mrs. Sheppard on Fridays from the afternoon
until night and Saturdays also at the same time from the
afternoon until night.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Other than your work for Mrs. Sheppard from Friday to
Saturday, did you go to Mr. Sheppard's house during the week
before July of 2020?
A.
I don't remember.
Q.
What -- were your job duties only to go to the office from
March of 2020 to July of 2020?
A.
Basically, that's what I did.
Q.
Did you continue running errands?
A.
Yes.
Q.
Did any of those errands involve going to Mr. Sheppard's
house?
A.
We are talking about the period of time between March and
July? We are still during that period of time, correct?
Q.
Yes.
A.
I repeat my answer once more. I don't remember.
Q.
Do you know where Mr. Sheppard was during that time?
A.
I don't know.
Q.
Did you speak to him?
A.
I don't remember.
Q.
Do you know where Ms. Jeanette Gonzalez was?
A.
When the pandemic started, Mrs. Gonzalez began to work from
her home.
Q.
So you did not see her at the office from March to July of
2020, right?
A.
Only on one occasion before the office at Biscayne
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Boulevard was closed.
Q.
And what was she doing at that time?
A.
Packaging her things.
Q.
From March to July of 2020, did you see Mr. Eric Sheppard
at the office?
A.
On one occasion I crossed paths with him.
Q.
And what was he doing?
A.
He was getting out of the office. I was going in.
Q.
After July of 2020, what happened with the office?
A.
The office moved to Mr. Sheppard's house and I began
working with the same schedule that I was having at the office
in Mr. Sheppard's house.
Q.
Where does Mr. Sheppard live? What's the address?
A.
180 Bal Cross Drive, Bal Harbour.
Q.
And you continued to go from two to six to Mr. Sheppard's
home, Monday through Friday, after July of 2020, correct?
A.
Correct.
Q.
And your duties were the same as before?
A.
Basically, yes. It's just that now since Mrs. Gonzalez
works from her home, then I have to go from time to time to her
home to be able to take documents there.
Q.
And where was Mr. Sheppard after July 2020? Where was he
working during the week?
A.
Most times -- most times I would not meet him. Sometimes
yes, and he was working from his home.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Did you say: "Most times I did not meet him," or
"Sometimes I did not meet him"?
A.
Sometimes I did not meet with him.
Q.
Did Mr. Sheppard have an office space within his house for
him?
A.
Yes.
Q.
And did he have a computer?
A.
Yes.
Q.
Did you see him use that computer?
A.
Yes.
Q.
Did you do anything on Mr. Sheppard's computer?
A.
Could you be more specific in your question, please, to do
something --
Q.
Did you turn on Mr. Sheppard's computer and use it for any
reason?
A.
No.
Q.
Why did you need the clarification? Did you touch
Mr. Sheppard's computer?
A.
Only on one occasion, when Mr. Sheppard asked me to do a
template.
Q.
Can you explain to us what that was.
A.
It's like an empty grid in Excel.
Q.
Do you remember any columns or anything that was on that
grid in Excel?
A.
No, because the only thing that I did was make the
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
template. I didn't put anything.
Q.
Other than that, did you do anything else on Mr. Sheppard's
computer?
A.
No.
Q.
Did you do anything else -- now I'm talking about the time
period after you are working at the house. Did you do anything
else on any computer at Mr. Sheppard's house?
A.
No.
Q.
Did you do -- did you do anything related to any financial
matters at the house?
A.
No.
Q.
Other than -- you did do bank deposits and other bank
transactions?
A.
Only deposits.
Q.
And who would give you those deposits -- before -- before
July of 2020 who would give you those deposits and after July
of 2020 who would give you those deposits?
A.
When we were at the Biscayne Boulevard office, it was
Mrs. Jeanette Gonzalez. When we went to Mr. Sheppard's house,
we received the checks from Mr. Sheppard's renters. And that's
what I did. I would grab the check and I would deposit it.
Q.
When you were -- at the time that you were at the house,
July of 2020, did other people come to the house that -- you
said Jeanette Gonzalez did not come to the house; is that
right?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE INTERPRETER: Ms. Jeanette Gonzalez didn't come to
the house, correct? That's the question, counsel?
MS. MARTINEZ: Yeah.
THE WITNESS: (Through Interpreter.) No.
BY MS. MARTINEZ:
Q.
At any time?
A.
In 2020, no.
Q.
In 2021?
A.
I don't remember.
Q.
Who else worked at Mr. Sheppard's house?
A.
My cousin Elva Jessica Baluarte. She's the one who works
in the house, if that's what you're referring to.
Q.
Yes. I'll ask you about your cousin. Can you spell out
her name.
THE INTERPRETER: The interpreter just wants to
clarify.
THE WITNESS: (Through Interpreter.) Elva, E-L-V-A,
separate, J-E-S-S-I-C-A, separate, B-A-L-U-A-R-T-E.
BY MS. MARTINEZ:
Q.
How long has your cousin worked for Mr. Sheppard?
A.
For 22 years, approximately.
Q.
Has she ever worked in the office?
A.
Could you be more specific regarding the --
Q.
Sure.
A.
Because Mr. Sheppard's office is in his house, yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Well, let me just -- I'm going to focus on this: What are
her duties?
A.
Basically, cleaning.
Q.
Cleaning Mr. Sheppard's house?
A.
Currently, yes.
Q.
So let me ask you: From approximately 2018 to July of
2020, what did Ms. Baluarte, your cousin, do for Mr. Sheppard?
A.
The same.
Q.
Clean Mr. Sheppard's home?
A.
Yes.
Q.
Monday through Friday?
A.
Yes.
Q.
And then you would come in on Friday evening and Saturday
to work for Mrs. Sheppard when your cousin was not working
then? She took a break?
A.
I work on Friday nights and Saturday nights for
Mrs. Sheppard.
Q.
Did you say your duties were cleaning also?
A.
Yes.
Q.
And during the time that you're working for Mrs. Sheppard,
your cousin has a break?
A.
For Mr. Sheppard?
Q.
Is she -- do you work at the house at the same time as
Ms. Baluarte?
A.
From Monday through Friday, yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Okay. But not when you come in to work for Mrs. Sheppard,
right?
A.
Correct.
Q.
So I think you said Ms. Baluarte cleaned the home before
the pandemic, correct?
A.
Correct.
Q.
After the office went to Mr. Sheppard's home in July of
2020, did Ms. Baluarte continue to clean the house, which now
included the office?
A.
Yes.
Q.
Did your cousin do any work on Mr. Sheppard's computer?
A.
No.
Q.
Did she have any duties or do anything on any computer in
Mr. Sheppard's house?
A.
No.
Q.
Again -- now, after July of 2020, in addition to your
cousin Elva Jessica Baluarte, did you see anybody else coming
to the house for purposes of Mr. Sheppard's business?
A.
Mr. Jeff Vasilas was there.
Q.
And let's break it down. From July to December of 2020,
approximately how frequently would you see Mr. Jeff Vasilas
there?
A.
Frequently.
Q.
Describe that to us. Once a week, less, once a month?
A.
Two to three times a week, I would say.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And what did he do when he went there?
A.
I don't know exactly.
Q.
Did you observe him meeting with anybody?
A.
He would talk to Mr. Sheppard. Sometimes his wife would
go.
Q.
Whose wife?
A.
Mr. Vasilas's.
Q.
And what did Mr. Vasilas's wife do?
A.
She would talk to him outside.
Q.
Talk to whom?
A.
To Mr. Vasilas.
Q.
So the only thing you saw Mr. Vasilas doing at the house
was talking to Mr. Sheppard and talking to his wife. Anything
else -- and let me clarify. Right. I meant to ask: You only
saw him talking to Mr. Sheppard and talking to Mr. Vasilas's --
let me rephrase again.
You only saw Mr. Vasilas talking to Mr. Sheppard or
Mr. Vasilas talking to Mrs. Vasilas. Is that what you said?
A.
Yes.
Q.
So right now you mentioned that Mr. Sheppard was at the
house working, that you sometimes saw Mr. Vasilas. Anybody
else related to Mr. Sheppard's business that you saw at the
house after July 2020 to 2021?
A.
Yes. Sometimes Mr. Sheppard would have meetings.
Q.
Did you recognize anybody from those meetings?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
No.
Q.
How frequent would Mr. Sheppard have a meeting -- in 2020,
during the pandemic, how frequently would he bring people to
his office for a meeting?
A.
I remind you that I was only in the house from two to six.
During the time that I was in the house, I remember some, but I
would not be able to say exactly how many.
Q.
Okay. So we have about six months from July to
December 2020. Would you say that there was three meetings in
six months, six meetings in six months? Any estimate you can
give us?
A.
I don't know.
Q.
And you don't remember anyone that you recognized?
A.
No.
Q.
Do you remember whether or not there was a meeting in 2020?
A.
I don't remember exactly.
Q.
When you describe it as a meeting, is it more than two
people, three people, four people? What is it that you're
describing?
A.
The one that I remember, it was two people.
Q.
And where did Mr. Sheppard meet with them?
A.
In his office.
Q.
And is that the office in the first floor?
A.
Yes.
Q.
That was Mr. Sheppard's home office, right?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Yes.
Q.
And that's where he had his computer, correct?
A.
Yes.
Q.
There was another office in the house on the second floor,
correct?
A.
Yes.
Q.
That was Mrs. Sheppard's, correct?
A.
Yes.
Q.
You never used that computer either, right?
A.
No.
Q.
In 2021, do you remember anybody else coming to the house?
A.
I don't remember.
Q.
During the time that you worked for Mr. Sheppard, how were
you paid?
A.
With a check.
Q.
Before the pandemic, who would give you the check?
A.
Before the pandemic?
Q.
I said: "Before the pandemic."
A.
Mrs. Jeanette Gonzalez.
Q.
And after the office closed?
A.
Mr. Sheppard would give me the checks at some point to be
able to facilitate and speed up the process. I would fill out
the checks for his signature and revision.
MS. MARTINEZ: Your Honor, just to clarify,
Government's Exhibit 39 has been admitted into evidence,
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
correct?
THE COURT: Yes. Yes. That's correct.
MS. MARTINEZ: I'm going to show the witness -- and
this is part of that exhibit. It's just I've identified it
with a different number because it's just two checks that I
pulled from it. So I would ask: Is there any objection to
Government's Exhibit 74, which I've previously provided to the
Defense?
MR. CAVALLO: No objection.
THE COURT: All right. It's part of the exhibit so
you may separately move it.
MS. MARTINEZ: Thank you, Your Honor.
BY MS. MARTINEZ:
Q.
Ms. Ataca, do you recognize the check in Government's
Exhibit 74?
A.
Yes.
Q.
And is that an example of the checks that you were just
describing that you sometimes wrote out?
A.
Yes.
Q.
This particular check is made out to you, correct?
A.
Correct.
Q.
And what's the date?
A.
June 25th, 2021.
Q.
And the amount?
A.
Eight hundred dollars.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And from -- what company is the company that's paying you,
according to the check?
A.
HM Management and Development, LLC.
Q.
And how much are you getting paid on this check?
A.
Eight hundred dollars.
Q.
And who signed that check?
A.
Mr. Eric Sheppard.
Q.
And again, you stated -- did he give you permission to
write out the check?
A.
Yes.
Q.
I'm showing you part of the same Exhibit 74, a second
check. What's the date of this check?
A.
June 25th, 2021.
Q.
Did you also write this check?
A.
Yes. It's my handwriting.
Q.
And who signed it?
A.
Mr. Sheppard.
Q.
And to whom is this check written?
A.
Elva Baluarte.
Q.
That's your cousin that you described?
A.
Yes.
Q.
And how much is she getting paid?
A.
One thousand two hundred and twenty-eight dollars.
Q.
How frequently would you get paid the $800?
A.
Every other week.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Do you recall getting paid by any different company other
than --
A.
Yes.
Q.
Do you remember the name?
A.
Not the complete name. But one was Flagler, Alafaya
Trails.
Q.
And were those checks also signed by Mr. Sheppard?
A.
Yes.
Q.
Now, again going back to the office in Mr. Sheppard's home,
what documents -- what documents from the office were -- that
were previously in the regular office -- what documents were
now in the home of Mr. Sheppard?
I'll redo the question. I'll redo the question.
What type of documents were in Mr. Sheppard's home
after July of 2020 when the office had been moved to his home?
A.
When we were in the Biscayne Boulevard office, Mr. Sheppard
had an office. The documents from that office were moved to
his house, and those are the documents that I began to file.
Q.
The documents that Mr. Sheppard had in his office before
the pandemic, were they moved to the portion of his house that
is his home office?
A.
Correct.
Q.
Were there any other documents that were taken somewhere
else?
A.
The documents were taken to a storage, together with the
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
furniture.
Q.
Did you ever have to go to storage to get some documents?
A.
I have gone to the storage because Mrs. Jeanette Gonzalez
sometimes would ask me for documents that were at the storage.
Q.
And where would you take them when Ms. Jeanette Gonzalez
would ask you for them?
A.
To Mrs. Jeanette Gonzalez's home.
Q.
Going back to the documents that you took -- or that were
taken to Mr. Sheppard's home. Did that include lease
documents?
A.
In some cases, let's say a partial lease. It wasn't
complete.
Q.
Did it include lease documents?
A.
I repeat, in some cases it was a lease but not a complete
lease. It was partial. I don't have a copy of a complete
lease in Mr. Sheppard's house.
Q.
I'm just trying to describe the type of records.
A.
Yes.
Q.
Did the records include invoices?
A.
Yes.
Q.
Did it include bank statements?
A.
I'm sorry. I'm sorry. If you could clarify. Because with
that move, I am confused. Are you talking about the documents
that were moved to Mr. Sheppard's house? Correct?
Q.
That's right.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Most of the documents that I filed are not complete.
Q.
I'm just asking about the types of records. Here's my
question: Did it include any bank records?
A.
I don't remember.
Q.
Well, you were doing the filing, right?
A.
Correct.
Q.
What records do you remember were in Mr. Sheppard's home?
What type of records?
A.
That were moved to Mr. Sheppard's house, plans, permits,
letters, some invoices. That's what comes to my mind right
now.
Q.
As part of your duties, you said that you also would go to
the bank, correct?
A.
Correct.
Q.
Did you also have bank records at Mr. Sheppard's home?
A.
Yes.
Q.
Did you also have and see tax papers?
A.
No. I don't remember.
Q.
Do you remember seeing any forms that said "IRS"?
A.
I remember a notice or a couple of notices that had the
letterhead saying IRS.
Q.
Did you file those records?
A.
Yes.
Q.
And where were those records kept?
A.
Together with the other files.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
In Mr. Sheppard's home office?
A.
Correct.
Q.
During the time that you were working for Mr. Sheppard,
were you -- did you get a W-2? Did they ever give you a W-2?
A.
No.
Q.
Were you a 1099 independent contractor?
A.
Yes.
Q.
From the beginning of the pandemic, March of 2020, to the
end of 2021, did you ever upload any documents into a computer
at the direction of anybody in Mr. Sheppard's home?
A.
No.
Q.
Do you know what the Paycheck Protection Program is, from
the Small Business Administration?
A.
I heard on the news about a loan, but I did not know that
it was for small businesses -- I mean from the Small Business
Administration.
Q.
Did you ever apply for any loan on behalf of Mr. Sheppard?
A.
No.
Q.
Did you ever communicate by email or phone or text with any
lender relating to a loan of Mr. Sheppard's?
A.
No.
Q.
Did you ever write any forms that were Internal Revenue
Service forms related to Mr. Sheppard's business?
A.
No.
THE COURT: Ms. Martinez, let me know when it might be
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
a good time to give our jurors a break.
MS. MARTINEZ: One second, Your Honor. I might...
(Pause in proceedings.)
THE COURT: While Ms. Martinez is conferring, we're
going to go ahead and take a 10-minute recess.
COURT SECURITY OFFICER: All rise for the jury.
THE COURT: All right. We're on a 10-minute recess.
(Recess from 11:17 a.m. to 11:28 a.m.)
THE COURT: All right. Both parties ready to
continue?
MR. CAVALLO: Yes, Your Honor.
THE COURT: Oh. Hold on. My apologies. Mr. Sheppard
is not in the courtroom.
(Pause in proceedings.)
MS. WEINTRAUB: Apologies, Your Honor.
THE COURT: Not a problem.
Let me acknowledge the presence of the Defendant.
Are we ready to continue on both sides?
Ms. Martinez?
MS. MARTINEZ: Yes, Your Honor.
THE COURT: Ms. Weintraub?
MS. WEINTRAUB: Yes, Your Honor.
THE COURT: Have you concluded your direct or do you
have more?
MS. MARTINEZ: I just have two more questions, Your
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Honor.
THE COURT: Okay. Let's bring in the jury.
COURT SECURITY OFFICER: Please remain standing for
the jury.
(Before the Jury, 11:29 a.m.)
THE COURT: All right. Welcome back, Ladies and
Gentlemen.
Please be seated.
And we'll continue with the direct examination.
BY MS. MARTINEZ:
Q.
Ms. Ataca, do you remember being interviewed by FBI agents?
A.
Yes. Telephonically.
Q.
And that was approximately in June of 2023, right?
A.
Right.
Q.
And you willingly answered the questions of the FBI agents,
correct?
A.
Correct.
Q.
After that, did you obtain an attorney to represent you?
A.
Correct.
Q.
His name is Dan Rashbaum, right?
A.
Right.
Q.
And who's paying for your attorney?
A.
I don't know.
Q.
You don't know who's paying for your attorney?
A.
No.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
It's not you?
A.
Not directly.
Q.
So before today I had the opportunity to meet with you once
with your lawyer, Mr. Rashbaum, right?
A.
Right.
MR. CAVALLO: Objection, Your Honor. No personal
knowledge about meetings between the Government and her
attorney.
MS. MARTINEZ: Excuse me?
THE COURT: Was this individual present during those
meetings?
MS. MARTINEZ: Yes.
THE COURT: Overruled.
MS. MARTINEZ: No further questions, Your Honor.
THE COURT: All right. Cross-examination.
CROSS-EXAMINATION
BY MR. CAVALLO:
Q.
Good morning, Ms. Ataca.
A.
Good morning.
Q.
During your testimony you referred to Eric Sheppard as
Mr. Sheppard, and I think even on one occasion Dr. Sheppard; is
that right?
A.
No. I think that was an interpreting error.
Q.
Understood. In fact, you call him Eric, correct?
A.
That's correct.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And it's the same with the other people you work with,
Jeanette Gonzalez, Mr. Graff, Vanessa Gonzalez. You're on a
first-name basis with all of these people, correct?
A.
Correct.
Q.
Early in your testimony you talked about how you started
out cleaning Mr. Sheppard's offices; is that right?
A.
Correct.
Q.
And I believe that lasted through approximately 2011?
A.
Correct.
Q.
Could you explain for the jury the circumstances of how you
switched from cleaning the offices to doing office work.
A.
Yes. Of course. When Mr. Sheppard moved to the office at
12000 Biscayne Boulevard --
THE INTERPRETER: Let me just clarify.
THE WITNESS: (Through Interpreter.) When he moved to
the office in 2011, I was doing cleaning for him in that
office. But I noticed that he had already included the
cleaning service. And I spoke to him because I did not find
any sense in him paying for the same service twice. So I told
him that it was fine, that he already had the service and that
it wasn't necessary for him to pay me as well. And what he
said to me was: "No," and to speak to Mrs. Jeanette Gonzalez
because --
THE INTERPRETER: Just clarifying.
THE WITNESS: Because in the office, in his company,
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
there was a lot of work.
BY MR. CAVALLO:
Q.
Just to clarify my understanding of your testimony, when
Mr. Sheppard moved into the office at 12000 Biscayne, there was
a cleaning service that came with that; is that right?
A.
Correct.
Q.
And rather than have you out of a job, he found a new job
for you, correct?
A.
That's correct.
Q.
Is Mr. Sheppard a good boss?
A.
Absolutely. Yes.
MR. CAVALLO: Could you put up Q-1 just for the
witness, please.
BY MR. CAVALLO:
Q.
Ms. Ataca, do you see the picture on your screen?
A.
Yes.
Q.
Okay. I'm going to have Keith go through these and pause
every few seconds. I just want to know if you recognize this
space and what it is. But I'll have him go -- there's only six
pictures. I'll have him spend a few seconds on each picture
and just scroll through.
A.
That is Mr. Sheppard's office on Biscayne Boulevard.
Q.
And that -- is that a different space in the same office?
A.
That was the conference room that was next to
Mr. Sheppard's office.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
The conference room.
The conference room.
MR. CAVALLO: I think that's the end, right?
BY MR. CAVALLO:
Q.
Is this the office at 12000 Biscayne Boulevard?
A.
Yes.
Q.
Is this the office that you used -- the company used up
until COVID?
A.
Yes.
Q.
Are these pictures we've now looked at a fair and accurate
representation of what the office looked like in the period of
time right before COVID?
A.
Yes.
Q.
And is this the office space where you worked,
Mrs. Gonzalez worked, Mr. Graff worked, Mr. Sheppard was
periodically there -- is this the same office?
A.
Yes. That is the office.
MR. CAVALLO: Your Honor, I'd move Q-1 into evidence.
MS. MARTINEZ: Your Honor, I have an objection I think
I need to state at sidebar.
THE COURT: What's the legal basis?
MS. MARTINEZ: Your Honor, the legal basis is, A,
cumulative, B, if you would look at the photos -- would the
Court like me to state that openly?
THE COURT: All right. Come on sidebar.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
(At sidebar on the record.)
MS. MARTINEZ: Your Honor, I have no --
THE COURT: Hold on. Hold on. Let's just wait.
Everybody take a microphone, please.
All right.
MS. MARTINEZ: Your Honor, I have no objection to
three photos.
THE COURT: Okay.
MS. MARTINEZ: As you can see, these are different
rooms. My objection is to photos that appear staged of
documents. They're the same room.
THE COURT: Okay.
MS. MARTINEZ: Same room, but you're only taking
pictures of documents. Same room. Same room --
THE COURT: What's contained in the documents that you
claim is staged?
MS. MARTINEZ: No. I'm just saying it's cumulative
and it doesn't appear to be anything normal. For example, this
is a picture -- this is cumulative of this. And it's just
simply focusing on documents. It's unnecessary, cumulative,
and I don't think she's laid a proper foundation for this
picture.
I have no objection to that.
THE COURT: Where is it cumulative? They are two
different photographs and they are depicting two different
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
items.
MS. MARTINEZ: This is -- this is a picture of the
office and this is a picture --
THE COURT: Well, even the pillow is different. The
couch is different, where the phone is. I mean, it's not
cumulative.
MS. MARTINEZ: Your Honor --
THE COURT: There's different shots of the same
office. Is this what we needed to go sidebar for?
MS. MARTINEZ: Your Honor, it appears staged to me.
THE COURT: Staged in what manner? What is it within
the document -- what is it within the photograph that's
prejudicial?
MS. MARTINEZ: I don't know. But it's improper, I
think, to ask this witness to authenticate a picture that is
just taken purposefully to put pictures of documents on tables.
THE COURT: It's because there's documents on tables
that are not discernable?
MS. MARTINEZ: And it's cumulative. In other words, I
would ask them why that's necessary.
THE COURT: Response?
MS. MARTINEZ: This is my witness. They can do this
in their Defense case.
MR. CAVALLO: Your Honor, I don't see any way how this
is cumulative. As you've pointed out, the pictures are
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
different. I'm going to ask the witness if these -- again.
I've asked once, but I'll ask again if these are fair
representations of how the conference room looked in the
lead-up to COVID, if this is how Mr. Sheppard's desk looked.
You know, I don't see how it's cumulative. It's our case.
It's our evidence we're putting in. I don't -- just don't see
a basis to exclude it.
MS. MARTINEZ: Right. And it's our case in chief. So
they are trying to -- on cross-examination of a witness, this
is --
THE COURT: But this is the first time that you're
raising that, that they're trying to -- you want the witness to
to be called back in the Defendant's case in chief?
MS. MARTINEZ: No. No. No.
THE COURT: Then that issue is a non-issue, the
cumulative is a non-issue. And in terms of staging, there's
no -- you're not even offering anything other than your own
speculation.
MS. MARTINEZ: I would just ask: Why do they need to
document pictures?
THE COURT: Okay. The objection is overruled and the
documents are admitted into evidence as a cumulative exhibit.
(End of discussion at sidebar.)
THE COURT: What exhibit number is this, please?
MR. CAVALLO: Defendant's Q-1.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: All right. In evidence.
(Defendant's Exhibit Q-1 received into evidence.)
MR. CAVALLO: Thank you, Your Honor.
BY MR. CAVALLO:
Q.
So this should be the first picture in Composite Q-1 on the
screen, Ms. Ataca. Do you see it?
A.
Yes.
Q.
And this is a picture of Mr. Sheppard's office?
A.
Yes.
Q.
And you can kind of see down the hallway. Is that where
other people would have worked in the office, including
yourself?
A.
Yes.
MR. CAVALLO: You can go to the next picture.
BY MR. CAVALLO:
Q.
Again, this is a different view of Mr. Sheppard's desk,
correct?
A.
Yes.
Q.
Is this a fair and accurate representation of how
Mr. Sheppard's desk usually looks?
A.
Yes.
MR. CAVALLO: You can go to the next picture.
BY MR. CAVALLO:
Q.
This is an alternate view of an office space, correct, at a
different time?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Yes. Correct.
MR. CAVALLO: You can go to the next picture.
BY MR. CAVALLO:
Q.
This is a picture of the conference room in the office?
A.
Yes.
MR. CAVALLO: Next picture.
BY MR. CAVALLO:
Q.
This is the -- an alternate view of the conference room
facing out the door?
A.
Yes. Correct.
MR. CAVALLO: Next picture.
BY MR. CAVALLO:
Q.
This is a picture of the conference room at a different
time, correct?
A.
Yes.
Q.
Ms. Ataca, is this picture a fair and accurate
representation of how the conference room looked in the office?
A.
Yes.
Q.
Is it safe to say that Mr. Sheppard is messy?
A.
Yes.
Q.
And does it seem to you like he always has -- he's doing a
million things at once?
A.
Yes.
Q.
When the pandemic COVID hit in March/April 2020, the office
stayed open until July. Was that your testimony?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
In March we closed because of COVID, yes. After the 15
days, I continued working in the office.
Q.
Was that time between the shutdown in July -- that time was
spent packing the office and preparing to move it, correct?
THE INTERPRETER: Counselor, do you mind repeating the
question? My apologies.
BY MR. CAVALLO:
Q.
Sorry. Yeah. The time between COVID and then July,
whenever it was you stopped working there, that was time spent
packing up and moving out of the office?
A.
(In English.) That's correct.
Q.
Were you involved in actually packing up the files?
A.
(Through Interpreter.) Yes.
Q.
And I think your testimony was some files -- you described
them in detail for the Government -- some files went to
Mr. Sheppard's house, but other files went to storage, correct?
A.
Correct.
Q.
And it was Mr. Vasilas and Glenn Sheppard who moved the
documents into storage, correct?
A.
Yes. Correct.
Q.
Now, when the office -- it gets confusing with the terms --
when the office turns into the home office, right, it starts
out Mr. Sheppard has an actual office space in his house,
correct?
A.
Right.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Over time, starting in the beginning of COVID, did the
office expand beyond just the office space on the bottom floor
of the house?
A.
Absolutely. It's almost the whole first floor of the
house.
Q.
There's tables and documents everywhere, correct?
A.
Correct.
Q.
And your job as file clerk got harder during COVID because
of the setup of the home office, correct?
A.
Correct.
Q.
And that was because of the ever-expanding home office,
plus you report to Jeanette Gonzalez, correct?
A.
Correct.
Q.
And Mrs. Gonzalez does not work out of the home office,
correct?
A.
No.
Q.
Correct?
A.
Correct. Correct. She is not in the office that is in
Mr. Sheppard's house.
Q.
I'm sorry to go backward at all. But before COVID,
Mr. Sheppard traveled a lot, correct?
A.
Correct.
Q.
Is it safe to say he spent more time traveling than he did
sitting in the office?
A.
Yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MR. CAVALLO: Annie, I don't have a copy of 74. Could
I use yours?
(Pause in proceedings.)
MR. CAVALLO: Do you have this to put on the screen?
MS. MARTINEZ: Oh, no. No.
MR. CAVALLO: Could I use the ELMO?
BY MR. CAVALLO:
Q.
You were shown this check by the Government, correct,
Ms. Ataca?
A.
Yes.
Q.
Mr. Sheppard signed this check, correct?
A.
Correct.
Q.
You filled out everything else, including, for example, the
bottom memo that says "payroll," right?
A.
Correct.
Q.
Was it common for you and Mrs. Gonzalez, and other people
you worked with, to refer to your payments as payroll?
A.
Yes.
MR. CAVALLO: We could take that down. Thanks.
BY MR. CAVALLO:
Q.
For the office work that you performed, you really did the
same things in the 12000 Biscayne that you did in the home
office, correct?
A.
Yes, basically.
Q.
With added tasks caused by COVID, such as delivering
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
documents to and from Jeanette Gonzalez?
A.
Correct.
Q.
And you were always paid by the companies for the office
work you performed, correct?
A.
Correct.
Q.
It wasn't like the companies just started paying you during
COVID?
A.
No.
Q.
You testified that on Friday night, Saturday, you
performed -- you worked for Mrs. Sheppard, correct?
A.
I worked -- I worked for Mrs. Sheppard on Fridays and
Saturdays.
Q.
Okay. And Mrs. Sheppard pays you separately for that work,
correct?
A.
Yes.
Q.
All of the payments you received from Mr. Sheppard's
companies are for office work that you performed, correct?
A.
Correct.
Q.
I noticed during your testimony you said you work typically
from two to six p.m., correct?
A.
Correct.
Q.
Before COVID, did you have another job in the morning?
A.
Yes.
Q.
What was that job?
A.
(In English.) Housekeeper.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
That was housekeeping not for Mr. Sheppard. It was for
other people, correct?
A.
(Through Interpreter.) Correct.
Q.
And did you have a company or a d/b/a that you used for
that work?
A.
Yes.
Q.
What was the company or d/b/a -- what was it called?
A.
MAC Services.
Q.
MAC Services.
Okay. Did you ever apply for the Paycheck Protection
Program for MAC Services?
A.
Yes.
Q.
And you applied as an independent contractor?
A.
Yes.
Q.
You thought you might qualify so you tried applying,
correct?
A.
Right.
Q.
And this application was only for your independent
contractor work for MAC Services unrelated to Mr. Sheppard?
A.
Correct.
Q.
You didn't tell Mr. Sheppard you were applying for PPP with
MAC Services, did you?
A.
No.
Q.
And what happened? Were you accepted or rejected?
A.
My application was rejected.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
So you never got any PPP money for your application as an
independent contractor?
A.
No.
Q.
But you did continue to get paid by Mr. Sheppard through
COVID, didn't you?
A.
Yes.
Q.
I believe you testified this morning that Mr. Vasilas was
frequently in the home office; is that correct?
MS. MARTINEZ: Objection. Misstates the testimony.
THE COURT: Overruled.
THE WITNESS: (Through Interpreter.) Correct.
BY MR. CAVALLO:
Q.
And you're only there from two to six, correct?
A.
Correct.
Q.
And the Government asked you what kinds of things
Mr. Vasilas was doing in the home office, correct?
A.
Correct.
Q.
Now, when Mr. Vasilas was in the home office, you weren't
following him around the home office, were you?
A.
True.
Q.
You were busy doing all of the things that you're supposed
to be doing in the office, like filing, and that kind of thing,
and running errands to banks, correct?
A.
Correct.
Q.
So even from two to six you're not even always in the
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
house. You could be doing -- performing work functions outside
of the house, correct?
A.
True.
Q.
Mr. Vasilas had access to the home office, correct?
A.
Correct.
Q.
There is a gate near the house and there is a door through
the gate, correct?
A.
Correct.
Q.
That door is left unlocked, correct?
A.
Correct.
Q.
There is a side door into the home office, correct?
A.
Correct.
Q.
That door is left unlocked, correct?
A.
Correct.
Q.
You've seen Mr. Vasilas working in the home office,
correct?
A.
I have seen Mr. Vasilas there, yes.
Q.
And I believe you testified he'd even bring his wife and
dog to the house, correct?
A.
Yes. I did say that I have seen the lady. I have seen the
lady.
MS. MARTINEZ: The dog.
BY MR. CAVALLO:
Q.
Mr. Vasilas had access to the storage area, correct?
A.
Yes. He moved the boxes. He moved the boxes during the
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
move, yes.
Q.
So between access to storage and access to the home office,
Mr. Vasilas had access to the companies' business records,
correct?
A.
Yes. Of course.
MR. CAVALLO: Just one moment, Your Honor.
THE COURT: All right. Certainly.
(Pause in proceedings.)
MR. CAVALLO: Just two more questions.
THE COURT: All right.
BY MR. CAVALLO:
Q.
Jeanette Gonzalez, she works from her -- since COVID, she
works from her house?
A.
Yes. Correct.
Q.
And Mrs. Gonzalez lives in Hialeah?
A.
Yes.
Q.
And as part of your job responsibilities, you frequently
travel back and forth between Mr. Sheppard's home office and
Mrs. Gonzalez's house, correct?
A.
Correct.
Q.
I'm sorry, Ms. Ataca. You testified this morning that
one -- another one of your job functions is to deposit the rent
checks, correct?
A.
Correct.
Q.
Am I correct that the way that that works is you yourself
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
will go to a PO box where the rent checks are collected and
then take them and go to the bank, correct?
A.
Correct.
Q.
It doesn't involve Mr. Sheppard at all, correct?
A.
No.
MR. CAVALLO: Nothing further.
THE COURT: All right. Any redirect?
MS. MARTINEZ: Yes, Your Honor.
REDIRECT EXAMINATION
BY MS. MARTINEZ:
Q.
Ms. Ataca, you were asked about some photographs. Did you
ever take photographs in the office yourself?
A.
No.
Q.
Do you have any idea when the photos that you were shown
were taken?
A.
No.
Q.
Did you see anybody taking those photos?
A.
No.
Q.
Did you witness the -- any meeting in that conference room
that you were shown in the photos?
A.
I have seen meetings in that conference room, but I haven't
participated in those meetings.
Q.
And who was in that meeting?
A.
Well, I'm talking in general terms -- many meetings --
Q.
Let me ask you about --
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
-- along the years.
Q.
Let me ask you about 2019.
A.
I am not sure.
Q.
2020.
A.
No. I'm not sure as to who participated specifically.
Q.
You were shown a photo of what you identified as
Mr. Sheppard's desk.
A.
Correct.
Q.
Do you have any idea why anyone would look at
Mr. Sheppard's desk and take a picture of documents on top of
Mr. Sheppard's desk?
MR. CAVALLO: Objection, Your Honor. Speculation.
THE COURT: Sustained.
BY MS. MARTINEZ:
Q.
Do you --
MS. MARTINEZ: Your Honor, she was asked about these
photographs.
THE COURT: Yes.
MS. MARTINEZ: And she identified --
THE COURT: All right. Your next question, please.
BY MS. MARTINEZ:
Q.
Did you see anyone in the office ever stand over a desk and
take pictures of papers that were on that desk?
A.
No.
Q.
Did you see anyone ever just standing over a conference
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
room and just taking pictures down -- looking at papers on the
floor?
A.
No.
Q.
Did Mr. Sheppard allow anyone to look at these papers, or
was it -- papers in his office, or was it just you and
Ms. Jeanette Gonzalez?
MR. CAVALLO: Objection, Your Honor. Calls for
speculation.
THE COURT: Overruled. If the witness knows.
THE INTERPRETER: I'm sorry. Counsel, do you mind?
BY MS. MARTINEZ:
Q.
Yeah. So did Mr. Sheppard allow anyone to work with the
papers on his desk or was it limited to you for filing?
A.
I don't know if Mr. Sheppard would allow that to that
person, and I wasn't working filing the documents that were on
top of Mr. Sheppard's desk.
Q.
So how did you obtain the records that you filed?
A.
Through Mrs. Jeanette Gonzalez.
Q.
Did the papers that were on Mr. Sheppard's desk ever get
filed?
A.
I don't know.
Q.
You were asked about the check that you had written with
your name on it. Is it correct that you never received a W-2
for your work for Mr. Sheppard? Is that right?
A.
Correct.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And the person who signed the checks for you was always
Mr. Sheppard, correct?
MR. CAVALLO: Objection, Your Honor. Leading.
MS. MARTINEZ: Your Honor --
THE COURT: Overruled. I'll allow it.
THE WITNESS: (Through Interpreter.) Correct.
BY MS. MARTINEZ:
Q.
Who signed -- you had -- you were asked about whether
Mr. Eric Sheppard traveled. Where did he travel to?
A.
I don't know exactly.
Q.
While he was gone, would anybody else sign the checks?
A.
I don't know.
Q.
Did Mr. Sheppard allow anybody else to sign his checks?
A.
I don't know.
Q.
Did you ever receive a check by -- signed by somebody other
than Mr. Sheppard?
A.
No.
Q.
Who is your boss?
A.
I work directly with Mrs. Jeanette Gonzalez.
Q.
Is Mr. Sheppard your boss?
A.
He is the owner of the company.
Q.
He's the one who hired you, right?
A.
He gave instructions to Mrs. Jeanette Gonzalez to hire me.
Q.
I thought you just said on cross-examination that
Mr. Sheppard hired you.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
No. What I said -- what I related was that when I was
working for Mr. Sheppard that he was paying twice for the same
service, he directed me to speak to Mrs. Jeanette Gonzalez
because there were other jobs that I could do in her office.
Q.
Do you remember on cross-examination that you were asked
whether Mr. Sheppard was a good boss?
A.
Yes.
Q.
Is he your boss?
A.
I don't consider him my direct boss. But he's the owner of
the company, so in the long run, yes.
Q.
Is there anybody in the company who is Mr. Sheppard's boss?
Is anybody Mr. Sheppard's boss?
MR. CAVALLO: Objection, Your Honor. Calls for
speculation.
THE COURT: Sustained.
THE INTERPRETER: Is she going to respond to that?
MS. MARTINEZ: No. Don't. Don't.
THE INTERPRETER: Okay.
BY MS. MARTINEZ:
Q.
Who is Ms. Jeanette Gonzalez's boss?
A.
I do not know the exact organization chart of the company.
Q.
Who directs you to go to Ms. Jeanette Gonzalez's house --
during the pandemic, who was directing you to go to her house
to do an errand?
A.
Mrs. Jeanette Gonzalez would have called me.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And you don't know whether Mr. Sheppard is Ms. Jeanette
Gonzalez's boss? You don't know that?
MR. CAVALLO: Objection, Your Honor. Asked and
answered.
THE COURT: Sustained.
BY MS. MARTINEZ:
Q.
In the office, before you went to the home office, before
you went to Mr. Sheppard's home, you indicated that there was
Jeanette Gonzalez, Jeff Graff, you, Vanessa Gonzalez, and Eric
Sheppard, correct?
A.
Correct.
Q.
Of those individuals, who was the boss?
MR. CAVALLO: Objection, Your Honor. Calls for
speculation, beyond the scope of cross.
MS. WEINTRAUB: Irrelevant.
THE COURT: The objection is sustained.
BY MS. MARTINEZ:
Q.
When you were at Mr. Sheppard's home after July of 2020,
you also indicated that you worked for Mrs. Sheppard, correct?
A.
Could you clarify that question?
Q.
You were asked about the fact that you also worked for
Mrs. Sheppard at the house, correct?
A.
Uh-huh.
THE COURT: Is that a yes, Ms. Ataca?
THE WITNESS: (Through Interpreter.) I am a little
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
confused.
You're telling me that I work in the house in
Mr. Sheppard's office?
BY MS. MARTINEZ:
Q.
After July of 2020, you're working at Mr. Sheppard's house,
correct?
A.
Correct.
Q.
And you also were working for Mrs. Sheppard on the
weekends, correct?
A.
Correct.
Q.
To your knowledge, was Mrs. Sheppard involved with
Mr. Sheppard's business?
MR. CAVALLO: Objection, Your Honor. Calls for
speculation.
THE COURT: If the witness knows. Overruled.
THE WITNESS: (Through Interpreter.) I don't know.
BY MS. MARTINEZ:
Q.
Now, on cross-examination, you were asked about the
Paycheck Protection Program. Do you recall that?
A.
Correct.
Q.
And you had told me that you had heard about it in the
news, right?
A.
Correct.
Q.
And you do recall that I asked your attorney to please ask
you if you recalled anything about why your application was
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
denied. You recall that?
A.
Yes.
Q.
And your answer is that you don't know why, right?
A.
I don't remember why.
Q.
You were asked on cross-examination about Jeff Vasilas.
A.
Yes.
Q.
You remember that he died in July of 2021, right?
A.
I know that he died. I don't remember the date.
Q.
So let's clarify. When you said -- on cross-examination,
the word was used "frequently." Let's clarify. After
July 2020, from July 2020 to 2021 -- July 2021, let's say till
Mr. Vasilas died...
THE INTERPRETER: Yeah. Go ahead, Counsel.
MS. MARTINEZ: No. Go ahead.
BY MS. MARTINEZ:
Q.
Did you see him at the house -- at Mr. Sheppard's house
more than once a month?
A.
Yes. I could say that.
Q.
How often in a month would Mr. Vasilas be there?
A.
I could say between three times a week.
Q.
And you were asked whether he could actually go into
Mr. Sheppard's separate home office, the separate space. Did
you say that he was going into Mr. Sheppard's separate private
office without Mr. Sheppard?
A.
Yes.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And why would he do that?
A.
I don't know.
Q.
Would anybody go into Mr. Sheppard's home office space
without Mr. Sheppard giving them permission?
MR. CAVALLO: Objection, Your Honor. Asked and
answered.
THE COURT: Sustained.
BY MS. MARTINEZ:
Q.
You were asked on cross-examination about some kind of side
door. Are you saying that Mr. Vasilas had a key to
Mr. Sheppard's house?
A.
I don't know whether Mr. Vasilas had a key.
Q.
Would Mr. Sheppard allow anybody to go into his house
without his permission?
MR. CAVALLO: Objection, Your Honor. Speculation.
THE COURT: Sustained.
BY MS. MARTINEZ:
Q.
Do you know if Mr. Sheppard allowed -- when you were in the
house, would he allow anyone to walk in, just anyone?
THE INTERPRETER: Anyone what?
MS. MARTINEZ: Anyone to walk into the house without
his permission.
BY MS. MARTINEZ:
Q.
Did you ever see someone walking into the house without
Mr. Sheppard's permission?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MR. CAVALLO: Objection. Your Honor. Calls for
speculation.
BY MS. MARTINEZ:
Q.
Did you ever see it?
THE COURT: If the witness knows based on her
observations.
THE WITNESS: There have been people who have gone in.
I don't know whether they had Mr. Sheppard's permission or not.
BY MS. MARTINEZ:
Q.
Give me an example of someone you observed coming in.
A.
Mr. Vasilas, for example.
Q.
So you don't know -- you don't know -- was Mr. Vasilas
breaking and entering into Mr. Sheppard's home?
MR. CAVALLO: Objection, Your Honor.
THE COURT: Sustained.
BY MS. MARTINEZ:
Q.
Was he entering -- are you saying you don't know at all
whether Mr. Vasilas had permission to be in the house but you
allowed it? You allowed it even though you have no idea
whether he had permission?
MR. CAVALLO: Objection, Your Honor. Argumentative.
Calls for speculation.
THE COURT: Sustained.
MS. WEINTRAUB: And asked and answered and beating a
dead horse.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. MARTINEZ:
Q.
Anybody else that you saw? He's the only one that you saw
that you think might have come in, but you're not sure if they
had permission?
MR. CAVALLO: Objection, Your Honor. Asked and
answered.
THE COURT: Is there anyone else, Ms. Ataca, that you
saw?
THE WITNESS: (Through Interpreter.) Mr. Glenn
Sheppard.
BY MS. MARTINEZ:
Q.
That's Mr. Sheppard's brother.
A.
Yes.
Q.
You've worked with Mr. Sheppard doing office work before --
outside of the house and then in the house since approximately
2011, right?
A.
Correct.
Q.
And during that time, from what you observed with your
eyes, did you see Mr. Sheppard allow others to just touch his
business papers without his permission?
MR. CAVALLO: Objection, Your Honor. Asked and
answered. Calls for speculation.
THE COURT: On the first ground, sustained.
BY MS. MARTINEZ:
Q.
You were asked on cross-examination whether Mr. Vasilas
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
had, quote/unquote, access to Mr. Sheppard's business records.
A.
Yes.
Q.
Did you observe Mr. Vasilas with Mr. Sheppard's records
without Mr. Sheppard's permission?
MR. CAVALLO: Objection, Your Honor. Calls for
speculation.
THE COURT: Sustained. Rephrase, please.
BY MS. MARTINEZ:
Q.
Did you observe Mr. Vasilas with Mr. Sheppard's business
records without Mr. Sheppard present? Did you observe that?
A.
I don't remember.
Q.
That, you don't remember. Okay.
You were asked on cross-examination about picking up
checks from a PO box.
A.
Correct.
Q.
And Mr. Cavallo, while cross-examining you, went on to ask
you whether -- that -- in a leading question, he asked you:
"So Mr. Sheppard had nothing to do with the depositing of the
checks." Do you remember that?
A.
Yes.
Q.
At whose direction are you depositing checks in
Mr. Sheppard's bank accounts?
MR. CAVALLO: Objection, Your Honor. Mr. Sheppard's
bank accounts?
THE COURT: Overruled.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE WITNESS: (Through Interpreter.) I don't deposit
checks in Mr. Sheppard's personal accounts. These are the
companies' accounts. And originally we would do that from the
office on Biscayne Boulevard, so of course. So the one who
would give me those instructions would be Mrs. Jeanette
Gonzalez.
BY MS. MARTINEZ:
Q.
Who controlled the company bank accounts? Was it
Mr. Sheppard or Ms. Gonzalez?
MR. CAVALLO: Objection, Your Honor. Calls for
speculation.
THE COURT: Sustained.
BY MS. MARTINEZ:
Q.
Are you familiar with the work that Mr. Jeff Vasilas was
doing on a project in Orlando?
THE INTERPRETER: Who? Mr. Who?
MS. MARTINEZ: Jeff Vasilas.
THE INTERPRETER: Thank you.
THE WITNESS: (Through Interpreter.) Could you
specify what you're referring to when you say "familiar"?
BY MS. MARTINEZ:
Q.
You're aware that Mr. Jeff Vasilas was working on a project
in Orlando, right?
A.
Correct.
MS. MARTINEZ: No further questions, Your Honor.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: All right. Is the witness excused?
MS. MARTINEZ: Yes, Your Honor.
MR. CAVALLO: Yes, Your Honor.
THE COURT: Thank you, Ms. Ataca. You are excused.
(Witness excused.)
THE COURT: All right. And Ladies and Gentlemen, as
you can see it is 12:30. We will take our one-hour recess for
lunch. I'll see you back here at 1:30.
Have a pleasant lunch.
COURT SECURITY OFFICER: All rise for the jury.
(Jury not present, 12:30 p.m.)
THE COURT: All right. Have a pleasant lunch. I'll
see you at 1:30.
(Recess from 12:30 p.m. to 1:32 p.m.)
THE COURT: All right. Welcome back.
I trust that everyone had a pleasant lunch.
Let me acknowledge the presence of the Defendant.
Are both sides ready to continue?
MS. JIMENEZ: Yes, Your Honor.
MR. ETRA: Yes, Your Honor.
THE COURT: Could we see if we have all of our jurors
back.
And we have our next witness ready to go?
MS. JIMENEZ: Yes.
(Pause in proceedings.)
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
(Before the Jury, 1:33 p.m.)
THE COURT: All right. Welcome back, Ladies and
Gentlemen.
Please be seated, everyone.
And the Government's next witness, please.
MS. JIMENEZ: Yes, Your Honor.
The United States calls Jeffrey Graff.
THE COURT: All right. Is this Mr. Graff that's
already seated on the witness stand?
Sir, let me ask that you stand, raise your right hand
to be placed under oath.
JEFFREY GRAFF, GOVERNMENT WITNESS, SWORN
COURTROOM DEPUTY: Thank you.
Please be seated.
Could you please state your name and also spell it for
the record.
THE WITNESS: Jeffrey Graff. J-E-F-F-R-E-Y G-R-A-F-F,
as in Frank.
COURTROOM DEPUTY: Thank you.
DIRECT EXAMINATION
BY MS. JIMENEZ:
Q.
Good afternoon, Mr. Graff.
A.
Good afternoon.
Q.
Were you subpoenaed to appear at this trial?
A.
Yes, I was.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Briefly tell the Members of the Jury your educational
background.
A.
I got a bachelor's degree in finance from Florida State
University and a master's in accounting from Florida
International University.
Q.
Do you have any professional licenses?
A.
Yes, I do. I have -- I'm a licensed CPA with -- my license
is inactive right now.
Q.
Do you know Eric Sheppard?
A.
Yes, I do.
Q.
Do you see him here in the courtroom?
A.
Yes, I do.
Q.
Can you please identify him by his location and an article
of clothing that he's wearing.
A.
He's sitting to my right, wearing a blue shirt and blue
tie.
MS. WEINTRAUB: Judge, we'll stipulate.
THE COURT: All right. Accept the stipulation and the
identification is noted.
BY MS. JIMENEZ:
Q.
When did you first meet the Defendant, Eric Sheppard?
A.
Probably 1977 or so. We played youth football together,
grew up together.
Q.
When you were kids --
A.
Yeah. We were seven years old.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
All right. Did you continue to know him after grade
school?
A.
Yes. We went to junior high school and high school
together. I spent a lot of time at his house, and we were like
best friends growing up. We went to college together. We were
roommates, lived together for three years.
Q.
After college and -- well, after college, briefly tell the
Members of the Jury your employment history.
A.
After college, I started working at Barnett Bank, in their
credit department and in their management training program,
became a branch manager, and then went back to school and got
my master's degree in accounting, and started for Coopers &
Lybrand, one of the Big Six accounting firms at the time. And
then left there to go work for a couple of different auto
dealerships, AutoNation and the Braman Motor Company, Norman
Braman's company.
Q.
What were you doing for the automobile companies?
A.
For AutoNation I was in their internal audit department.
And for Braman Motors I was a corporate accountant.
Q.
At some point were you hired by the Defendant to work for
him?
A.
Yes.
Q.
Approximately when did you go to work for Eric Sheppard?
A.
About 2000, the year 2000.
Q.
What were you hired to do?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
I was originally hired to run the property management and
accounting for Eric's development company.
Q.
What was the name of the development company?
A.
WSG Development.
Q.
So you were hired to do what kind of work there?
A.
Run the property management side of the business and work
in their -- their -- kind of run the accounting department as
well.
Q.
What was your position at the company?
A.
CFO, chief financial officer.
Q.
What type of business was WSG Development?
A.
They were a real estate management company. And then they
formed different various partnerships to go out and develop
real estate into strip centers, commercial strip centers.
Q.
As a CFO, was it your responsibility to prepare the tax
returns for the business?
A.
No.
Q.
Who prepared the tax returns for the business?
A.
We had an outside accounting firm in Philadelphia that
prepared the tax returns.
Q.
Who was the accountant at the accounting firm that prepared
the tax returns for the business?
A.
Our primary contact was Neal Cupersmith. And then he had
various partners throughout the time we worked together.
Q.
Was Neal Cupersmith the accountant for the company since
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
the time you joined the company?
A.
Yes.
Q.
That would have been approximately in the year 2000 he was
already their accountant?
A.
Yes.
Q.
Where was WSG Development located?
A.
Our primary office originally was in Coral Gables, and then
we moved to Miami Beach.
Q.
Now, today, do you still work for the Defendant?
A.
I do not.
Q.
How long did you work for Eric Sheppard?
A.
About 20 years.
Q.
When did you stop working for him?
A.
April of 2020.
Q.
Beginning of April, end of April?
A.
First -- April 1st. March 31st was my last official day.
Q.
What do you do now?
A.
I'm the executive director at Temple Beth Sholom on Miami
Beach.
Q.
What was -- let's go back to WSG Development. What was the
time frame when you were CFO of that company?
A.
I was CFO from 2000 till about 2004.
Q.
Did your position change at the company?
A.
Yes. I moved from the accounting side of the business to
development. We had developers that left to form their own
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Miami, Florida 33128
(305) 523-5698
company, and Eric asked me to go and finish some real estate
projects.
Q.
Let me ask you about Neal Cupersmith. You said he was
already the accountant when you joined WSG Development. Did he
remain the accountant for the Defendant and his business or
businesses until you left in 2020?
A.
Yes.
Q.
So in 2004 what was the position that you held at the
business -- at the company?
A.
Vice president of development.
Q.
Did you have an ownership interest in the Defendant's
business?
A.
Not in WSG Development, no.
Q.
Did there come a time later when you had an ownership
interest in some of the Defendant's business?
A.
Yes. In some of the real estate partnerships, or limited
liability companies. I was an owner of some of those.
Q.
Okay. So with WSG Development were you employed as a W-2
employee?
A.
Yes.
Q.
Did there come a time when you were no longer a W-2
employee?
A.
Yes.
Q.
When was that?
A.
Around 2008, 2009, with the major real estate collapse.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And what were you after that point?
A.
I was a 1099 independent contractor.
Q.
And this was still with WSG Development?
A.
At that time, yes. It was with WSG Development.
Q.
Now, who made the decision to convert you from a W-2
employee to a 1099 contractor?
A.
Eric Sheppard.
Q.
At that time did WSG Development change? I mean, did the
size of the company change?
A.
Yes. Eric let a large majority of the company go, and I
was one of the ones that was able to stay on.
Q.
Were there other individuals who were to that point W-2
employees who were converted to 1099 contractors?
A.
I don't remember.
Q.
What happened to WSG Development?
A.
A few years later, we had a group of real estate
partnerships that were part of a single loan, and the loan got
foreclosed on. So we wound up losing the majority of those
properties in foreclosure, and then we reformed the company
which became HM Management and Development.
Q.
Did WSG Development go into bankruptcy?
A.
WSG Development did not.
Q.
But how did the company conclude or dissolve?
A.
I don't know. It just ceased to exist after the
partnership -- after the actual real estate was foreclosed on.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
All right. And so, at some point, you began to work for HM
Management and Development, LLC; is that correct?
A.
Yes.
Q.
What type of business was HM Management and Development,
LLC?
A.
It was a management company that managed real estate and
developed real estate.
Q.
Did you continue to do essentially the same type of work
you were doing before with WSG Development?
A.
Yes.
Q.
Where was HM Management and Development located?
A.
Started in Sans Souci, which was North Miami. And then we
moved to a building on Biscayne Boulevard in North Miami.
Q.
What was the address?
A.
12000 Biscayne Boulevard.
MS. JIMENEZ: Can we please show -- actually,
Government Exhibit 1 is a State of Florida Department of
Corporations record, which is a certified public record. We'd
like to move it in. Let's not show it to the jury yet, please.
(Pause in proceedings.)
MS. JIMENEZ: I'd like to move it into evidence, Your
Honor.
THE COURT: Is there any objection?
MS. WEINTRAUB: I don't know what --
THE COURT: Exhibit 1.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. WEINTRAUB: I don't know what it is.
THE COURT: It's on the screen for you to review.
MS. WEINTRAUB: I have no objection. I don't know if
this witness is competent to testify to it, but I have no
objection to it.
THE COURT: All right. Without objection, admitted
into evidence.
(Government's Exhibit 1 received into evidence.)
THE COURT: You may continue.
BY MS. JIMENEZ:
Q.
Showing you Government Exhibit 1.
MS. JIMENEZ: Could we go to the next page, please.
Stop.
BY MS. JIMENEZ:
Q.
Do you know what this record is?
A.
Yes.
Q.
What is it?
A.
It's the articles of organization for a limited liability
company, in this case HM Management and Development, LLC.
Q.
All right.
MS. JIMENEZ: Can we go down.
BY MS. JIMENEZ:
Q.
And the articles of incorporation indicate it was formed
when?
A.
It was filed November 3rd, 2011.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
All right.
MS. JIMENEZ: Can we go down, please.
Stop.
BY MS. JIMENEZ:
Q.
Now, you are listed here. What is your title?
A.
Manager.
Q.
What is the manager of the business?
A.
Somebody who's authorized to act on behalf of a company.
Q.
Did you have an ownership interest in this company?
A.
Yes. I had a one percent ownership.
Q.
Did you -- does that mean you received profits from this
company?
A.
I did not receive profits from this company.
Q.
All right.
MS. JIMENEZ: Let's go down, please.
BY MS. JIMENEZ:
Q.
Did you --
MS. JIMENEZ: Continue.
BY MS. JIMENEZ:
Q.
Did you remain manager of HM Management and Development for
a time?
A.
Yes, I did.
MS. JIMENEZ: Keep going.
Continue, please.
Can we continue to 2018.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Okay. 2018.
BY MS. JIMENEZ:
Q.
In 2018, were you still manager of HM Management and
Development?
A.
Yes.
Q.
And at this point it's located at the address you had
indicated, right?
A.
Yes. 12000 Biscayne Boulevard.
Q.
All right.
MS. JIMENEZ: Let's go to the next one.
Stop.
BY MS. JIMENEZ:
Q.
In 2019, were you still manager of HM Management and
Development?
A.
No, I was not.
Q.
You said that HM Management and Development did the same
type of work that the previous entity was doing, right, WSG
Development. Was HM Management a construction company itself?
A.
No.
Q.
In the 2018 to 2020 time frame, before you left, what
properties did the Defendant own or have an ownership interest
in?
A.
We -- there was a property in West Miami near FIU, the
Shops at Fontainebleau. And then there was a property in
Orlando. The Shoppes at Alafaya Trails.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
All right. The Shops at Fontainebleau, that is here in
Miami, Florida, right?
A.
Correct.
Q.
Did you -- do you remember who the main retailers were for
that shopping center?
A.
Yes. That was Walmart and LA Fitness.
Q.
What business entity owned that shopping center?
A.
The ownership entity was CJUF Roman numeral III Flagler,
LLC.
Q.
Now, with respect to that company that owned the shopping
center, did the Defendant own that business by himself or did
he have any partners?
A.
He had a partner.
Q.
Who was the partner?
A.
Leon Wildstein.
Q.
Do you know if the Defendant owned this business, CJUF III
Flagler, LLC, directly or were there other corporations in
between his ownership and the business?
MS. WEINTRAUB: Excuse me, Ms. Jimenez.
Judge, I have an objection on previously raised
grounds.
THE COURT: All right. It's preserved.
You may continue.
THE WITNESS: I'm sorry. Can you repeat the question?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
Yes. Were there any corporations that had ownership
between the direct ownership of the Defendant and Mr. Wildstein
and CJUF III Flagler?
A.
Yes. There was sub-owners that the individuals owned as
their ownership. I don't know if I'm making that clear or not.
Q.
So was CJUF Flagler owned directly by the Defendant and
Mr. Wildstein or were there other corporations --
A.
No. There were other corporations.
Q.
Do you know what they were?
A.
HM Six was one of the entities and Wildstein Investments
was an entity as well.
Q.
All right. All right. You mentioned the Shoppes at
Alafaya. Where were the Shoppes at Alafaya located?
A.
Along Alafaya Trail in Orlando.
Q.
What was the company that owned the Shoppes at Alafaya?
A.
Ultimately, it was HM-UP Development Alafaya Trails, LLC.
MS. JIMENEZ: Can we show to the witness Government's
Exhibit 2. This is another certified public record from the
Department of Corporations. We'd like to move it in -- I'm
sorry -- the Department of State.
THE COURT: Any objection?
MS. WEINTRAUB: No, Your Honor.
THE COURT: Admitted into evidence.
(Government's Exhibit 2 received into evidence.)
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: All right. Let's take a look at the
next page.
Keep going, please.
Keep going.
I'm sorry. Up.
No. Keep going down.
All right. Here.
BY MS. JIMENEZ:
Q.
2017, HM-UP Development Alafaya Trails, who was listed as
the manager of this company?
A.
Eric Sheppard.
Q.
All right.
MS. JIMENEZ: Let's go -- let's go -- keep going down.
Keep going. All right. And then 2020.
All right. Stop.
BY MS. JIMENEZ:
Q.
So HM-UP Development Alafaya Trails, up until the point
when you left, was it -- was the manager still Eric Sheppard?
A.
Yes.
Q.
Now, that business, HM-UP Development Alafaya Trails, did
the Defendant own it by himself or did he have any partners?
A.
He had partners.
Q.
Who was the partner?
A.
In this time frame we're referencing, Robert Kallman was
the individual through a company.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
K-A-L-L-M-A-N.
Do you know if there were -- as with CJUF Flagler,
were there any corporations that owned HM-UP Development
Alafaya Trails before reaching the true owners, Mr. Sheppard
and Mr. Kallman?
A.
Yes.
Q.
Do you know what those companies were?
A.
One was HM Four, LLC. And then I think the other one was
WAPD Holdings.
Q.
Who owned HM Four, LLC?
A.
Eric.
Q.
What about WAPD Holdings?
A.
That was Robert's entry.
Q.
That was Robert Kallman?
A.
Yes.
Q.
Was HM-UP Development Alafaya Trails a construction
company?
A.
No.
Q.
All right. What is HM Four?
A.
HM Four is -- was just an owner of the ultimate partnership
that owned the real estate.
Q.
That was the shopping center at Alafaya?
A.
Yes.
Q.
Okay. Did HM Four have any operations?
A.
No.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Did HM Four have any employees?
A.
No.
Q.
All right.
MS. JIMENEZ: I'd like to move in Government
Exhibit 5, which is the State of Florida Division of
Corporations record for HM Four.
THE COURT: Any objection?
MS. WEINTRAUB: No, Your Honor.
THE COURT: Admitted into evidence.
(Government's Exhibit 5 received into evidence.)
MS. JIMENEZ: All right. Go down, please.
Okay. Go down.
Stop.
BY MS. JIMENEZ:
Q.
All right. For HM Four, we're looking at the 2020 -- I'm
sorry -- the 2012 filing. Who is listed as the manager for HM
Four?
A.
I am.
Q.
All right.
MS. JIMENEZ: Can we keep going.
Keep going to 2018, please.
All right. Let's stop here.
BY MS. JIMENEZ:
Q.
In 2018, were you still the manager of HM Four?
A.
Yes, I was.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
All right.
MS. JIMENEZ: Can we go to 2019.
BY MS. JIMENEZ:
Q.
In 2019, were you still the manager of HM Four as of
May 1st, 2019?
A.
I was not. No.
Q.
Who was the manager?
A.
Eric Sheppard.
Q.
All right. Now, the Shoppes at Alafaya, what were the main
retailers?
A.
Originally, the two main tenants were Toys "R" Us, Babies
"R" Us, and DICK'S Sporting Goods.
Q.
Was there also a Mattress1One store?
A.
There was. There was small shop space. Mattress1One was
one of the tenants.
MS. JIMENEZ: Could we show the witness Government
Exhibit 23-2, please.
BY MS. JIMENEZ:
Q.
All right. Mr. Graff --
COURTROOM DEPUTY: Is this in evidence?
MS. JIMENEZ: It is not in evidence. It is not being
shown to the jury.
BY MS. JIMENEZ:
Q.
Generally, what is it that we're looking at?
A.
Kind of like an organizational chart showing the owners --
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
the ultimate owners of the Flagler property with LA Fitness and
Walmart as tenants, and the HM-UP Development property in
Orlando with DICK'S and Mattress1One in this case as tenants --
Q.
Well, just generally what is it? Is it depicting the
ownership interest --
A.
Yes. It's depicting the ownership of the properties.
MS. WEINTRAUB: I'm going to object. I'm going to ask
for a time frame when this is.
THE COURT: All right. Re-ask the question, please.
MS. JIMENEZ: Yes.
BY MS. JIMENEZ:
Q.
In 2018 to 2020, before you left, does this chart depict
the ownership interest of HM-UP Development Alafaya Trails, HM
Management and Development, and CJUF III Flagler as you
understood them?
A.
Yes.
Q.
Does it fairly and accurately depict the ownership
interests of those companies at that time?
A.
Yes.
MS. JIMENEZ: I'd like to publish this chart,
Government Exhibit 23-2, to the jury.
THE COURT: Any objection?
MS. WEINTRAUB: Yes, Your Honor.
First, I've never seen it before.
THE COURT: It's listed on the exhibit list.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. WEINTRAUB: Second, I don't know what the dots
are. I don't know what the arrows are pointing to. I don't
know who prepared this. I don't know when it was prepared.
THE COURT: All right. The witness has testified that
it fairly and accurately depicts the ownership interests. So
what --
MS. WEINTRAUB: My objection --
THE COURT: -- foundational prong has not been
established?
MS. WEINTRAUB: Your Honor, I don't understand what
the lines are going back and forth and how that's part of the
organizational chart.
THE COURT: Okay. The objection is noted. It's
overruled. The document will be admitted into evidence, and
you may show the jury.
(Government's Exhibit 23-2 received into evidence.)
BY MS. JIMENEZ:
Q.
All right. Mr. Graff, looking at this chart, 23-2, what do
the dashes from HM Management and Development depict?
A.
That HM Management and Development manages those entities
and properties but doesn't have a direct ownership in them.
Q.
Is that your understanding?
A.
Yes.
Q.
All right. Now, there are other boxes that have lines or
arrows. What is your understanding of those other boxes?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
The solid lines or arrows would be a direct ownership
interest.
Q.
All right. And so can you explain for HM-UP Development
Alafaya Trails who were the owners?
A.
WAPD Holdings, LLC, care of Robert Kallman and Eric
Sheppard and Jennifer Sheppard.
Q.
All right. And then that's the entity that owned the
Shoppes at Alafaya; is that right?
A.
Yes.
Q.
And then, on the other side, CJUF III Flagler was owned by
whom?
A.
Eric and Jennifer Sheppard and Leon Wildstein.
Q.
And CJUF III Flagler owned the Fontainebleau Park Plaza
shopping center, right?
A.
Yes.
Q.
And for HM Management and Development, who were the owners?
A.
Eric was the 99 percent owner and I owned one percent.
Q.
As a one percent owner of that business, what authority did
you have over the business?
A.
I had no authority over the business.
Q.
Who had authority over that business?
A.
Eric Sheppard.
Q.
Well, let me ask you: With respect to HM Management and
Development, who was the boss of that company?
A.
Eric Sheppard.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
What was or what is HM Six, LLC, if you know?
A.
I believe HM Six was one of the owners of CJUF III Flagler,
LLC.
Q.
What about Sheppard Flagler Holdings? Do you know what
that company is?
A.
I know the name. It was in the ownership stack or
structure of the CJUF III Flagler, LLC chain.
Q.
And who owned Sheppard Flagler Holdings?
A.
I don't know officially.
Q.
All right. Was there another company named HM-UP
Development Alafaya Trails TRU?
A.
There was.
Q.
Is that a separate company from HM-UP Development Alafaya
Trails?
A.
Yes.
Q.
What about Diamonds Forever or King of Diamonds? Did
you -- heard of those companies?
A.
I've heard of King of Diamonds.
Q.
What is that?
A.
That was an entertainment club in Aventura, North Miami.
Q.
Who owned that business?
A.
I don't know who the owners were.
Q.
Well, who -- based on working for Mr. Sheppard for 20
years, who was associated with that business?
A.
Eric Sheppard and Jeff Vasilas.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Did Jeff Vasilas work for HM Management?
A.
No.
Q.
Do you know what an EIN is?
A.
I do.
Q.
What is it?
A.
It's an employer identification number.
Q.
For each of these three companies, HM Management and
Development, LLC, HM-UP Development Alafaya Trails, CJUF III
Flagler, did they each have their own employer identification
number?
A.
Yes.
Q.
Were any of those businesses -- at any point when you
worked with Eric Sheppard was any of them ever doing business
as any of the other?
A.
No.
Q.
Was HM Management and Development ever -- I'm sorry. Was
HM-UP Development Alafaya Trails ever doing business as HM
Management and Development?
A.
No.
Q.
Or was HM-UP Development Alafaya Trails ever doing business
as CJUF III Flagler?
MS. WEINTRAUB: Judge, can we have a time frame?
THE COURT: Do you want to provide a time frame?
BY MS. JIMENEZ:
Q.
At any point.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
No.
Q.
Was HM Management and Development ever doing business as
something called Construction Service X?
A.
I'm sorry. One more time.
Q.
Construction Service X, had you heard of this?
A.
No. I've never heard of that business.
Q.
What retailers were at the Alafaya Trails shopping center?
A.
That was the DICK'S Sporting Goods, and the Toys "R" Us,
Babies "R" Us.
Q.
Did you ever visit that location?
A.
Yes.
Q.
All right.
MS. JIMENEZ: Can we show the witness 4-1 through 4-3,
4-5 through 4-6 which are in evidence.
BY MS. JIMENEZ:
Q.
Looking at 4-1, do you recognize that?
A.
Yes. That's the storefronts of some of the tenants at
Alafaya Trails.
Q.
All right.
MS. JIMENEZ: Can we show him 4-2.
BY MS. JIMENEZ:
Q.
Is that the same location?
A.
Yes. That's the same location.
Q.
All right.
MS. JIMENEZ: 4-3.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
What is that?
A.
That's the Toys "R" Us, Babies "R" Us store in Alafaya
Trails.
Q.
Was that store replaced or did it begin to be replaced when
you were leaving?
A.
Yes.
Q.
By what business?
A.
Burlington Coat Factory.
Q.
All right.
MS. JIMENEZ: I don't know what number we were on, the
next one.
Oh. That's 4-3.
BY MS. JIMENEZ:
Q.
Is that what that's a blurry picture of?
A.
Yes. It's a blurry picture of the DICK'S Sporting Goods at
Alafaya Trails.
Q.
All right.
MS. JIMENEZ: Could we show the witness 4-4, too,
without showing the jury for a moment. I don't think 4-4 is in
evidence.
BY MS. JIMENEZ:
Q.
Looking at 4-4, do you recognize that photograph?
A.
That looks to be the DICK'S Sporting Goods at Alafaya
Trails.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Is that a fair and accurate representation of that -- of
DICK'S Sporting Goods at Alafaya Trails?
A.
Yes.
MS. JIMENEZ: I'd like to move in Government
Exhibit 4-4, please.
THE COURT: Any objection?
MS. WEINTRAUB: No.
THE COURT: Admitted into evidence.
(Government's Exhibit 4-4 received into evidence.)
MS. JIMENEZ: All right. 4-6. Can we show him 4-6.
BY MS. JIMENEZ:
Q.
All right. That's the sun shining on Mattress1One; is that
right?
A.
Yes.
Q.
Okay. Did you have any responsibilities involving the
retailers at the shopping center?
A.
I negotiated one lease for the shopping center while I was
there.
Q.
Which lease?
A.
The tenant was called J-Petal.
Q.
Generally, were you familiar with the leases that the
business had with the retailers at the Shoppes at Alafaya?
A.
Generally, yes.
Q.
What -- the lease that you negotiated with J-Petal, what
was the business entity that had that lease with J-Petal?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. WEINTRAUB: Can we have a time frame?
THE COURT: You want to narrow it down?
BY MS. JIMENEZ:
Q.
In 2018, 2019.
A.
You're asking me what the landlord's name was?
Q.
Yes.
A.
HM-UP Alafaya Trails Development, LLC.
Q.
What about the leases with the other retailers at that
shopping center? Who did the retailers have their lease with,
what business entity?
A.
I don't know. I mean, I need a little more specifics.
Q.
So DICK'S Sporting Goods, Burlington Coat Factory, when it
was first coming in -- any other business that was at the
Shoppes at Alafaya that you saw or handled any leases from,
what was the business -- who was the landlord for those
retailers?
A.
HM-UP Alafaya Trails, LLC.
Q.
All right.
MS. JIMENEZ: Can we show the witness -- actually, I'd
like to move Government's Exhibits 26 and 27. They are leases
with the cert -- with a -- for the business record.
THE COURT: Twenty-six?
MS. JIMENEZ: And 27, yes.
THE COURT: Is there any objection?
MS. WEINTRAUB: Judge, I'm pulling it up right now.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: They have a business record
certification.
MS. WEINTRAUB: No objection, Judge.
THE COURT: All right. Admitted into evidence.
(Government's Exhibits 26 and 27 received into
evidence.)
MS. JIMENEZ: All right. Can we publish 26, just --
all right.
Let's go to -- all right.
BY MS. JIMENEZ:
Q.
Showing you Government's Exhibit 26, the lease with DICK'S
Sporting Goods. With whom was that lease, what company?
A.
HM-UP Alafaya Trails, LLC.
Q.
All right.
MS. JIMENEZ: Can we show 27, please. The first page
sort of gives it away.
All right. Here. Stop.
BY MS. JIMENEZ:
Q.
The lease with Burlington, when was that lease executed --
or dated, I should say?
A.
October 28th, 2019.
Q.
And who was the landlord?
A.
HM-UP Alafaya Trails -- HM-UP Development Alafaya Trails,
LLC.
Q.
And that was what, Burlington Coat Factory? Is that right?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Burlington Coat Factory, yes.
Q.
All right.
MS. JIMENEZ: Can we show the witness 25. It's not in
evidence.
BY MS. JIMENEZ:
Q.
All right. Mr. Graff, did -- did the large retailers, such
as DICK'S Sporting Goods and Burlington Coat Factory, have
their own lease agreements that they brought to the business?
A.
Yes. They had their form leases.
Q.
All right. Now, looking at Government Exhibit 25, do you
recognize the format of this lease?
MS. JIMENEZ: If you can show him the pages.
BY MS. JIMENEZ:
Q.
Do you recognize the format of this lease?
A.
Yes, I do.
Q.
Why do you recognize it?
A.
This was the standard form lease that we used over the
years at WSG Development and HM.
Q.
And HM Management?
A.
Yes.
MS. JIMENEZ: Could we just keep going.
BY MS. JIMENEZ:
Q.
Did you have a tenant Mattress1One?
A.
Yes.
Q.
And that tenant had a lease with what company?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
HM-UP Alafaya Trails, LLC.
MS. JIMENEZ: And let's go -- I'm sorry. If you can
jump back to the first page.
BY MS. JIMENEZ:
Q.
So does this document depict the standard lease that your
business had with Mattress1One?
A.
Yes.
MS. JIMENEZ: I'd like to move Government Exhibit 25
into evidence.
THE COURT: Any objection?
MS. WEINTRAUB: No, Your Honor.
THE COURT: All right. Admitted into evidence.
(Government's Exhibit 25 received into evidence.)
BY MS. JIMENEZ:
Q.
All right. Now turning back to HM Management and
Development, what was your employment status with HM
Management?
MS. WEINTRAUB: Can we have a time frame?
BY MS. JIMENEZ:
Q.
All of it.
A.
I was a contractor, independent contractor.
Q.
And then, specifically 2018, 2019, up to the time when you
left in 2020, what was your employment status?
A.
Independent contractor.
Q.
Who decided whether you were, for HM Management, an
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
independent contractor or a W-2 employee?
A.
Eric Sheppard.
Q.
How were you paid?
A.
I was paid a consulting fee every other week, twice a
month.
Q.
Was that paid to you or to your company?
A.
I had a company. It was paid to the company.
Q.
What's the name of the company?
A.
Graffco, Corp.
Q.
How often did you go to the office?
A.
Every day.
Q.
You were working full-time?
A.
Yes.
Q.
In that 2018 to 2020 time frame, did HM Management, as far
as you know, have any W-2 employees?
A.
Yes, they did.
Q.
Who was that?
A.
Jeanette Gonzalez, Vanessa Gonzalez -- we call her Mari. I
don't know -- I think her real name her official name is Mary,
and a woman by the name of Elva -- Elba [sic].
Q.
All right. Jeanette Gonzalez. What did she do for HM
management?
A.
She was office manager, property manager, and bookkeeper.
Q.
Does Jeanette Gonzalez have an accounting background?
A.
No.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
What about Vanessa Gonzalez? Any relation to Jeanette
Gonzalez?
A.
Yes. That was Jeanette's daughter. Is Jeanette's
daughter.
Q.
What did Vanessa Gonzalez do?
A.
She did all of the development assistance. She would help
call suppliers for materials or things that were needed for the
development construction process.
Q.
Was Jeanette Gonzalez in the office every day, basically
most of the day, all day?
A.
Yes.
Q.
Same with Vanessa Gonzalez?
A.
Yes.
Q.
What about Mari? When was she there?
A.
She usually came in the afternoon and stayed through the
end of the day.
Q.
What did she do there?
A.
She did a lot of filing -- copying and filing.
Q.
What about Elva? Did she come to the office?
A.
No.
Q.
Who's Elva?
A.
I've never seen her.
Q.
Never saw her at HM Management, the office?
A.
No.
Q.
Did you handle the tax filings for HM Management, meaning
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
the filings of Form 941s, Forms 940, the tax withholdings,
those kinds of things?
A.
No, I did not.
Q.
Who did?
A.
Jeanette.
Q.
That's Jeanette Gonzalez?
A.
Yes.
Q.
Did you supervise Jeanette Gonzalez in relation to those
tax filings?
A.
I did not supervise her, but I would help her if she needed
assistance.
Q.
You helped her because she did not have an accounting
background; is that right?
A.
Right.
MS. WEINTRAUB: Objection. Leading.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
Why did you help her?
A.
A lot of information was pulled directly from the
accounting software. So if she --
Q.
From what?
A.
From our accounting software QuickBooks. So if she had
difficulty getting the information, I would help her get
through the screens to pull the information out.
Q.
Who did Jeanette Gonzalez report to?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Eric Sheppard.
Q.
Who at HM Management, if you know, decided whether Jeanette
Gonzalez was paid as a W-2 or as an independent contractor?
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: And the basis?
MS. WEINTRAUB: Speculation, and it's hearsay, unless
he knows. But --
THE COURT: If the witness knows from his own personal
knowledge. Overruled.
THE WITNESS: Eric Sheppard.
BY MS. JIMENEZ:
Q.
Who at the company decided whether Vanessa Gonzalez was a
W-2 employee or an independent contractor, if you know?
A.
Eric Sheppard.
Q.
Who at HM Management decided whether Elva was a W-2 or a
1099 independent contractor?
MS. WEINTRAUB: Same objection, Judge. He said he
doesn't even know who this is.
THE COURT: Overruled. The witness can respond.
THE WITNESS: Eric Sheppard.
BY MS. JIMENEZ:
Q.
Based on your experience working alongside the Defendant
for 20 years, did Eric Sheppard know the difference between a
W-2 employee and a 1099 independent contractor?
MS. WEINTRAUB: Objection, Judge.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: And the basis?
MS. WEINTRAUB: Speculation.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
Do you know whether the Defendant knew the difference
between a W-2 employee and a 1099 contractor?
MS. WEINTRAUB: Same objection. Same question, Judge.
BY MS. JIMENEZ:
Q.
Do you know?
THE COURT: If the witness knows. Overruled.
THE WITNESS: Yes. He knew the difference.
BY MS. JIMENEZ:
Q.
You worked for the Defendant for 20 years, starting in
approximately 2000, I think you said; is that right?
A.
Correct.
Q.
At what point in time did Jeanette Gonzalez join HM
Management and Development?
A.
I don't know the exact year. She worked for the sales
company.
MS. WEINTRAUB: Objection, Judge.
THE COURT: The basis?
MS. WEINTRAUB: He just said that he doesn't know. He
was asked when, and the answer is: "I don't know."
THE COURT: Sustained.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
When did she, that you remember, start working at your
office at HM Management and Development?
A.
2008, 2009.
Q.
Are you familiar with IRS Forms 940 and 941?
A.
Yes.
Q.
What are they?
A.
The 941 is a quarterly payroll tax reporting form. And the
940 is the annual, which is a summary of the four quarters.
MS. JIMENEZ: Can we show the witness Exhibit 12-2,
please. It's in evidence.
BY MS. JIMENEZ:
Q.
This is a 940 for 2018. Do you see the company?
A.
HM Management and Development, LLC.
Q.
Did you assist in preparing this document?
A.
No.
Q.
All right.
MS. JIMENEZ: Can we go to the second page.
BY MS. JIMENEZ:
Q.
So do you see that it's signed?
A.
Yes.
Q.
All right. And who's indicated to be the signer of this
document?
MS. WEINTRAUB: Objection, Your Honor. The document
speaks for itself and he's not a handwriting expert.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: I said who --
THE COURT: The objection is overruled. The
document's in evidence. The witness may respond.
BY MS. JIMENEZ:
Q.
Who does the document indicate signed this document?
A.
Eric Sheppard.
Q.
All right.
MS. JIMENEZ: Can we show him 12-3, please.
BY MS. JIMENEZ:
Q.
Is this a 941 for 2018 for -- what is the company?
A.
HM Management and Development, LLC.
Q.
Did you help prepare this document?
A.
No.
Q.
Did you see these documents before today that you remember?
A.
No.
Q.
This Exhibit 12-3 and Exhibit 12-2, had you seen them
before?
A.
I have not seen these documents before.
Q.
So it indicates the number of employees at HM Management to
be how many?
A.
Three.
Q.
All right.
MS. JIMENEZ: Can we show the witness 12-5 and 12-6,
which are in evidence.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
Mr. Graff, have you seen these records before from the IRS?
A.
No.
Q.
As to 12-5 -- now, let me ask you this question: What is
your understanding of -- well, the individuals you indicated
were W-2 employees, whom you identified -- I believe you said
Jeanette Gonzalez, Vanessa Gonzalez, Mari, and Elva.
A.
Yes.
Q.
Is it your understanding that they were W-2 employees up
until the time --
MS. WEINTRAUB: Objection. Leading, Your Honor,
and --
THE COURT: Sustained. Rephrase.
BY MS. JIMENEZ:
Q.
Let me rephrase the question. Up until what time -- what
time frame is your understanding that they were W-2 employees?
A.
As long as I was there through the time I left.
Q.
All right. All right. So I'm showing this record 12-5
which -- for 9 -- the Form 940, it indicates what as of
June 4th, 2022?
MS. WEINTRAUB: Judge, I'm going to object to this
line of questioning. The witness is not competent to testify.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
Do you know whether or not their status as W-2 employees
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
changed at any point?
A.
I don't know that.
Q.
If there were no 940s or 941s filed for these -- for the
company, whose decision was that?
MS. WEINTRAUB: Objection, Your Honor. It's a
hypothetical question that's being posed to the witness.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
Did you make any decision whether or not Jeanette Gonzalez
and the others you mentioned would have been converted -- were
converted from W-2 employees to --
MS. WEINTRAUB: Objection. It's assuming facts not in
evidence, Your Honor. This whole line of questioning --
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
Did you, at any point, make a decision that Jeanette
Gonzalez should no longer be a W-2 employee?
MS. WEINTRAUB: Judge, objection.
THE COURT: If the witness was -- overruled.
MS. WEINTRAUB: He said that he was not involved in
the preparation of any of these.
THE COURT: And the question is -- I'm going to allow
the question.
You may answer the question, Mr. Graff.
THE WITNESS: I'm sorry. May you repeat the question,
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
please?
MS. JIMENEZ: Can you -- I'm sorry. Can you read the
question back, please.
(Question read back.)
THE WITNESS: No.
BY MS. JIMENEZ:
Q.
Are you familiar with the State of Florida Department of
Revenue reporting of unemployment taxes or reemployment taxes?
A.
Yes.
Q.
Were you responsible for submitting those records and
information to the Florida Department of Revenue?
A.
No, I was not.
Q.
Who was?
A.
Jeanette Gonzalez.
MS. JIMENEZ: Can we show Government Exhibit 16-1,
please.
BY MS. JIMENEZ:
Q.
Did you supervise Jeanette Gonzalez in those tasks?
MS. WEINTRAUB: Objection. Asked and answered.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
On the filing of Florida Department of Revenue forms, did
you supervise her?
MS. WEINTRAUB: Objection, Your Honor. Asked and
answered.
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Miami, Florida 33128
(305) 523-5698
THE COURT: Sustained.
MS. JIMENEZ: I didn't ask that question.
(Pause in proceedings.)
BY MS. JIMENEZ:
Q.
For the business -- HM Management and Development Alafaya
Trails, CJUF III Flagler, did those businesses have any wage
employees during the time that you worked with Eric Sheppard?
A.
No, they did not.
Q.
Did any of the Defendant's businesses have any W-2
employees during the time that you worked with the Defendant,
except for HM Management and Development?
A.
No.
(Pause in proceedings.)
BY MS. JIMENEZ:
Q.
Who went to the office besides yourself, Jeanette,
Vanessa --
MS. WEINTRAUB: Objection, Your Honor. Leading.
THE COURT: Sustained. Rephrase.
BY MS. JIMENEZ:
Q.
Who went to the office -- besides the individuals whom
you've already mentioned, did others go to the HM Management
office regularly?
A.
Glenn Sheppard would come regularly, if he wasn't in the
field.
Q.
Did you know a Joe Beirne?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Yes.
Q.
Did he come to the office?
A.
No. He was in Orlando.
Q.
Did you see someone by the name of Jeff Vasilas come to the
office?
A.
I did.
Q.
What did he go do at the office?
A.
Again, Jeff was involved with the King of Diamonds. And as
he and Eric were getting involved in that business, he would do
some of that work here. And then toward the end of my tenure,
before the office closed for COVID, Jeff was there doing work
on behalf of buying out supplies and materials for the
Burlington Coat Factory conversion.
Q.
Did HM management have an accounting department?
MS. WEINTRAUB: Can we have a time frame?
MS. JIMENEZ: 2018, 2019, 2020.
THE WITNESS: It did not have an accounting
department. It had a bookkeeper.
BY MS. JIMENEZ:
Q.
And did it have anyone who did the accounting work for the
business?
A.
Can you help me define "the accounting work."
Q.
Well, whatever the accounting -- aside from a bookkeeper of
one person, was there anyone who did accounting work?
MS. WEINTRAUB: Judge, the question has been asked and
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
answered, I believe.
THE COURT: Overruled. I'll allow it.
THE WITNESS: Jeanette would do the day-to-day
bookkeeping. And any detailed accounting work, journal
entries, and things like that would normally be done by
Cupersmith's office.
BY MS. JIMENEZ:
Q.
Did HM Management and Development have a comptroller?
A.
No.
Q.
Ever?
A.
No.
MS. JIMENEZ: Can we show P-1, please, Defense Exhibit
P-1.
Can we have the ELMO, please?
(Pause in proceedings.)
MS. WEINTRAUB: Judge, I object to this. I object to
it even being shown to the witness.
THE COURT: Let me hear what the question is. It's
only being shown to the witness.
MS. JIMENEZ: This is in evidence, Your Honor.
THE COURT: All right. Then certainly it can be shown
to the jury.
MS. WEINTRAUB: Judge, this is in 2021. It's an
email. It's hearsay for this witness.
THE COURT: All right. It's in evidence. Let me hear
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
what the question is.
MS. JIMENEZ: Okay. We'll come back to this.
(Pause in proceedings.)
BY MS. JIMENEZ:
Q.
I asked you about Neal Cupersmith. For which companies was
Neal Cupersmith the accountant?
A.
All of them except for the King of Diamonds.
Q.
Was Neal Cupersmith also the Defendant's personal
accountant?
A.
At one point he was. I don't know how long he was, though.
Q.
How many companies did the Defendant have during the time
that you worked for him?
A.
A lot. I don't know the number.
Q.
Who provided the -- who provided the company's books to
Neal Cupersmith to prepare tax returns?
A.
Jeanette Gonzalez.
Q.
At what time of the year would that happen, when you were
there, say, 2018, 2019?
A.
It would vary. It would be some time between March and
September if we filed an extension on the tax returns.
Q.
Well, did you normally file an extension?
A.
A lot of times extensions were filed, yes.
Q.
What does that mean? When an extension is filed, when do
you file the return?
A.
I believe it's by September 15th.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: Let's show -- go back to the table and
show 17-8 for a moment.
BY MS. JIMENEZ:
Q.
Mr. Graff, in 2019, did --
MS. JIMENEZ: Let's skip this one.
Let's go to 18-3, please.
BY MS. JIMENEZ:
Q.
All right. In 2020 --
MS. JIMENEZ: Can we expand this.
THE COURT: Thank you.
BY MS. JIMENEZ:
Q.
The very top of this document, 18-3, indicates a labor
report of HM-UP Development Alafaya Trails. In 2020, before
you left, this report, January --
THE COURT: I can't hear.
BY MS. JIMENEZ:
Q.
-- were there any wage employees at HM Management and
Development Alafaya Trails?
MS. WEINTRAUB: Judge, excuse me. I would object.
This chart starts in May of 2020, and this witness had already
left.
THE COURT: The objection is sustained.
MS. JIMENEZ: It says: "Printed report
January 19, '20."
THE COURT: But you're asking the witness a question
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
and you're referring to a document. Does the witness -- I
understand it's in evidence, but does the witness know about
this document? Is the witness relying upon this document? Why
don't you ask the question --
MS. JIMENEZ: That's fine, Your Honor.
THE COURT: -- and see if the witness has the
knowledge.
MS. JIMENEZ: Let's go to 19-4.
Let's go down to the bottom.
(Pause in proceedings.)
THE COURT: All right. Ms. Jimenez, if you need to
use the ELMO, then we're going to need to take a break so that
we can look at the output, and it might interrupt your
presentation. So --
MS. MARTINEZ: Well, we can do that at the break.
THE COURT: Okay. So you don't need it now?
MS. JIMENEZ: Whenever the break is, we can do that.
No. No. I'm sorry. Go to the fourth quarter -- I'm
sorry. Go to the first quarter, which is the last page of
the -- okay. Go up.
I'm sorry. Keep going.
Can we go to the first quarter.
Just -- I'm sorry. Keep going down.
Keep going.
It's not scanned in right.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Okay. This bottom one, go down to this wage report,
please.
Okay. Can you expand.
All right. Graff.
BY MS. JIMENEZ:
Q.
Says: "See Graff, January 21st, 2021." Did you have any
wages that you were paid by HM Management and Development
Alafaya Trails?
A.
I was not paid wages.
Q.
Any withholdings?
A.
No.
Q.
Were you paid -- okay.
MS. JIMENEZ: Can we get the paper copy of 19-14.
All right. And 19-16, please. I'm going to need that
paper copy, but 19-16.
Okay. Let's go down. This is a record that is in
evidence with PayPal.
Can we go down, please.
BY MS. JIMENEZ:
Q.
Okay. Here, do you see your name about two-thirds of the
way down?
A.
Yes, I do.
Q.
Is that your Social Security number, Mr. Graff?
A.
No, it's not.
Q.
All right.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
(Pause in proceedings.)
MS. JIMENEZ: We can take that off the screen.
BY MS. JIMENEZ:
Q.
Okay. Do you know Eric Sheppard's phone number?
A.
His cell phone number? Yes, I know it.
Q.
What is it?
A.
(305)582-5529.
Q.
What was the email address of Eric Sheppard that he used,
if you know?
A.
Yes. Eric.sheppard10@gmail.com.
Q.
Where does Eric Sheppard live? Do you know his address?
A.
180 Bal Cross Drive, Bal Harbour, Florida.
Q.
All right.
MS. JIMENEZ: Can we -- I have a certified copy of a
driver's license. I'd like to move that into evidence,
Government Exhibit 6.
THE COURT: Any objection?
MS. WEINTRAUB: No objection, Judge.
THE COURT: Admitted into evidence.
(Government's Exhibit 6 received into evidence.)
MS. JIMENEZ: Could we scroll down.
All right. Go up.
BY MS. JIMENEZ:
Q.
Who is -- do you know someone named Jennifer Sheppard?
A.
Yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Who is Jennifer Sheppard?
A.
Eric's wife.
Q.
Was Jennifer Sheppard involved in the business of Eric
Sheppard, HM Management and Development, or HM-UP Development
Alafaya Trails, CJUF III Flagler, the shopping centers?
MS. WEINTRAUB: Objection, Your Honor. If he knows.
THE COURT: If he knows. Overruled. You may answer
the question.
THE WITNESS: She was not.
(Pause in proceedings.)
BY MS. JIMENEZ:
Q.
Who was working at HM Management in March of 2020, when the
COVID pandemic began?
A.
Myself, Jeanette, Vanessa Gonzalez, Glenn Sheppard. And
then we had other people. Carlos Diaz was there. That was the
majority -- I think that was everybody.
Q.
Who is Carlos Diaz?
A.
He did security and property management for us.
(Pause in proceedings.)
MS. JIMENEZ: Sorry, Your Honor. I need a moment.
(Pause in proceedings.)
MS. JIMENEZ: All right.
THE COURT: Ladies and Gentlemen, how is everyone
doing? Are we in need of a break?
All right. Let's go ahead and take a 10-minute recess
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
please.
COURT SECURITY OFFICER: All rise for the jury.
(Jury not present, 2:42 p.m.)
THE COURT: All right. We're on a 10-minute recess.
(Recess from 2:42 p.m. to 2:57 p.m.)
THE COURT: All right. Let me acknowledge the
presence of the Defendant.
Please be seated for just one moment. And that is
because this may be the last recess before we adjourn for the
evening, and I want to make sure that we have addressed the
issue with regard to the jurors' availability for the new dates
that have been provided.
Ms. Weintraub, I know you stated you wanted some time
to discuss that with your client.
MS. WEINTRAUB: I discussed it with my team. I did
50 percent. If you give me two seconds, I could do that right
now.
(Pause in proceedings.)
MS. WEINTRAUB: Okay, Judge. We're good.
MR. ETRA: We consent to the dismissal of Juror 12 in
favor of an alternate.
THE COURT: Well, I actually think it was Juror Number
7 who could not work past the 12th because of her medical
issues.
MS. WEINTRAUB: Correct.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: And that's Madelin Marichal.
MS. WEINTRAUB: Judge, I'm -- they sit in different
seats, and it makes me a little --
THE COURT: Well, her name is Madelin Marichal.
MS. WEINTRAUB: Is it the blonde woman that's sitting
in the back? Is that who it is? I just want to make sure I'm
looking at the right juror.
THE COURT: I'm sorry? We're talking about Juror
Number 7, Madelin Marichal. And the courtroom deputy is
advising that she sits --
COURTROOM DEPUTY: She sits on the top corner.
MS. WEINTRAUB: The second seat?
COURTROOM DEPUTY: Yeah.
MS. WEINTRAUB: Yeah, I'm good.
COURTROOM DEPUTY: All the way at the top on the end.
THE COURT: All right. So the parties are in
agreement that Juror Number 7, Madelin Marichal, will be
excused for cause because of her inability to work past the
12th, which means that alternate Lodewijk Opdeweegh, will
become a member of the panel.
Is the Government agreeable to that?
MS. JIMENEZ: Yes, Your Honor.
THE COURT: And the Defendant is agreeable to that?
MS. WEINTRAUB: Yes, Your Honor.
THE COURT: All right. And with regard to Juror
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Number 3, who was going to attempt to resolve the issues with
the 14th and 15th, Liz, have we resolved that issue?
COURTROOM DEPUTY: Okay. So he says that he needs
either the 14th or the 15th. He can -- he needs like at least
one day because he does all the payroll, and he has his own
company so he has to do all of his payroll. So he can either
do the 15th -- if he can have the 15th at least, and he'll give
you all of the 14th. He can stay 12, 13, and 14 --
(Court reporter interruption.)
COURTROOM DEPUTY: -- sorry -- 12, 13, and 14. But he
would need the 15th.
THE COURT: Okay. And we're going to give him a half
day on the 15th because we're accommodating Juror Number 12.
COURTROOM DEPUTY: He can't do half a day the 15th.
He needs the whole day.
THE COURT: If that's the issue, that he's doing
payroll, then the Court will accommodate by giving him a
portion, but we're not going to take the whole day off.
COURTROOM DEPUTY: There's something else. His wife
his stage four cancer, and he takes and drives her everywhere.
THE COURT: That's different than the payroll issue.
COURTROOM DEPUTY: Right. Well, that's also another
issue. He's been getting people to help, but he needs at least
one day to be able to rearrange everything for the 18th and
19th.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. WEINTRAUB: Oh, my God.
THE COURT: Okay. To maintain Juror Number 3 on the
jury, would the parties be amenable, since Juror Number 12
stated that she might have a problem being here the afternoon
of December 15th, of agreeing not to be in session on
December 15th to accommodate that juror?
On behalf of the Government?
COURTROOM DEPUTY: I can ask him again, see if he can
take half a day only, but...
THE COURT: Do you want to check on 12 and 3 while the
parties are -- those are the two that you told us this morning.
COURTROOM DEPUTY: The one that needs the afternoon of
the 15th, she's leaving on a flight.
THE COURT: Okay. So we would only be in session on
the morning of the 15th. So would the parties be amenable
to -- because we have to accommodate Juror 12. So would the
parties be amenable to not being in session on Friday,
December 15th, in order to accommodate Juror Number 3?
On behalf of the Government?
MS. JIMENEZ: And then do we have any days the
following week, if needed?
THE COURT: I think we were going to check on the 18th
and 19th.
COURTROOM DEPUTY: 18th and 19th, everybody's good.
THE COURT: Okay. Parties in agreement?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
On behalf of the Government?
MS. JIMENEZ: I suppose. I mean, I don't know what
choice we have.
THE COURT: All right. On behalf of the Defendant?
MS. WEINTRAUB: Yes, Your Honor.
THE COURT: All right, then.
Then, at the end of the session, I will sign an order
excusing Juror Number 7.
And are there any issues that we need to address
before we bring the jury back? On behalf of the Government?
MS. JIMENEZ: No, Your Honor.
THE COURT: On behalf of the Defendant?
MS. WEINTRAUB: No, Judge.
THE COURT: All right. Let's bring the jury back in.
COURT SECURITY OFFICER: All rise for the jury.
(Before the Jury, 3:01 p.m.)
THE COURT: All right. Welcome back, Ladies and
Gentlemen.
Please be seated, everyone.
And we'll continue with the direct examination of
Mr. Graff.
BY MS. JIMENEZ:
Q.
Mr. Graff, at the office at HM Management did you have your
own office?
A.
Yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Did Jeanette Gonzalez have her own office?
A.
She shared an office with Vanessa Gonzalez.
Q.
Did you -- could you observe what others in the office were
doing during the course of the day?
A.
Could I observe them?
Q.
Yes.
A.
If my door was open, I could see what was going on outside
my office. But I couldn't see through the walls, no.
Q.
Did you have interaction, for instance, with Jeanette
Gonzalez during the course of the day?
A.
Yes.
Q.
Did you have interactions with Vanessa Gonzalez during the
course of the day?
A.
Yes.
Q.
Did you ever observe -- let's see -- 11, 12 years -- did
you work alongside Jeanette Gonzalez for about 11 or 12 years?
A.
Sounds about right. Yes.
Q.
Did you ever observe her to perform a work-related task
that she was not authorized to perform?
A.
No, not -- I mean, she wouldn't go rogue, if that's what
you're asking me.
Q.
Correct.
A.
I mean, she would do her normal daily tasks with or without
supervision, but nothing out of the ordinary.
Q.
Who does she work for?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Eric Sheppard.
Q.
What about Vanessa Gonzalez? Did you ever -- and how long
was Vanessa Gonzalez in the office when you were there? I mean
how many years?
A.
Might be five.
Q.
Before you left. Five. Did you ever observe Vanessa
Gonzalez perform any work-related tasks that she was not
authorized to perform?
A.
No.
Q.
Who does she work for?
A.
She reported to both Jeanette and Eric.
Q.
Did you ever see Jeanette Gonzalez fill out any tax
returns, income tax returns for the business?
MS. WEINTRAUB: Objection. Asked and answered.
THE COURT: Overruled. I'll allow it.
THE WITNESS: No.
BY MS. JIMENEZ:
Q.
Did you ever see Vanessa Gonzalez fill out any income tax
return?
A.
No.
Q.
Would -- as part of Jeanette Gonzalez's responsibilities,
would she have any reason to fill out an income tax return for
any of the businesses of the Defendant?
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: Sustained.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
Did Jeanette Gonzalez have any responsibilities relating to
any income tax return of the businesses of the Defendant?
MS. WEINTRAUB: Objection, Your Honor. No personal
knowledge.
THE COURT: If the witness knows. I'll allow it.
Overruled.
THE WITNESS: She would submit the information -- she
would supply the information to Neal Cupersmith's office for
them to prepare the tax returns.
BY MS. JIMENEZ:
Q.
Was that the extent of her role relating to the income tax
returns of the businesses?
MS. WEINTRAUB: Could we have a time frame?
MS. JIMENEZ: Any time.
THE COURT: All right.
THE WITNESS: Yes. That's the extent of her
involvement.
MS. WEINTRAUB: Could we have a specific time frame?
BY MS. JIMENEZ:
Q.
In 2018, in 2019, or in 2020 before you left, did Jeanette
Gonzalez -- or really from 2010 or 2009, up until 2020 when you
left, did Jeanette Gonzalez have any responsibilities relating
to income tax returns beyond what you just described, which is
supplying records to Mr. Cupersmith's office?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
No, she did not.
Q.
During the time that you have known the Defendant, and
during the time you have worked alongside the Defendant, have
you had occasion to observe his handwriting?
A.
Yes.
Q.
Multiple times?
A.
Yes.
Q.
Many times?
A.
Hundreds of times.
MS. WEINTRAUB: Objection, Your Honor. Can we find
out the last time that he observed that?
THE COURT: Hold on. You have the opportunity for
cross-examination. The objection is overruled. You may
continue.
THE WITNESS: Hundreds of times.
BY MS. JIMENEZ:
Q.
Did you have occasions to observe the Defendant's
signature?
A.
Yes.
MS. JIMENEZ: Can we pull up D-6 here for a moment.
Did I say D-6?
Just -- hold on a second.
Exhibit 6. Exhibit 6, please.
Go on down to the next pages.
COURTROOM DEPUTY: Is this all in evidence?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: It is. Yes.
THE COURT: It's in evidence.
BY MS. JIMENEZ:
Q.
You said you've had occasion to observe the Defendant's
signature multiple times. Is that fair to say?
A.
Yes.
Q.
Were your checks signed by the Defendant?
A.
Yes.
Q.
Based on your observations, was the Defendant's signature
always exactly the same?
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: Basis?
MS. WEINTRAUB: Leading.
THE COURT: Overruled. I'll allow it.
THE WITNESS: No. There were variations.
MS. JIMENEZ: All right. Can we pull up Government
Exhibit 39-9, please.
BY MS. JIMENEZ:
Q.
All right. If you could take a look at this -- Page 1 of
39-9. It's a check from whom to whom?
A.
From HM-UP Development Alafaya Trails, LLC, paid to the
order of HM Management and Development, LLC.
Q.
What's the date of this check?
A.
June 1st, 2020.
Q.
In the first quarter of 2020, did HM-UP Development Alafaya
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Trails have any payroll?
A.
No.
Q.
Did you become aware whether the Defendant applied for a
PPP loan in April of 2020?
A.
No.
Q.
The handwriting on this check, whose handwriting is it?
A.
Eric Sheppard's.
Q.
Did you have occasion to observe the Defendant's writing of
numbers --
A.
Yeah.
Q.
-- when you worked with him?
A.
Yes.
Q.
What about the numbers on this check? Whose handwriting is
that?
A.
Eric Sheppard's.
Q.
And the signature?
A.
Eric Sheppard.
MS. JIMENEZ: Can we go to the next check, please --
or the next document.
BY MS. JIMENEZ:
Q.
Looking at this check, is this the Defendant's handwriting?
A.
No, it is not.
Q.
Does the handwriting look familiar to you?
A.
Looks like Jeanette Gonzalez's handwriting.
Q.
What about the signature? Whose signature?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
It looks like Jeanette signing Eric's signature.
MS. WEINTRAUB: Judge, I'm going to object, move to
strike, unless I can voir dire him.
THE COURT: You'll have an opportunity to
cross-examine. Overruled, and the request is denied.
BY MS. JIMENEZ:
Q.
Did the Defendant have it signed different ways at
different times?
A.
Yes.
Q.
Were there occasions when Jeanette Gonzalez signed for the
Defendant?
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: And the basis?
MS. WEINTRAUB: No personal knowledge, unless --
THE COURT: If the witness knows. Overruled.
THE WITNESS: Yes. Eric authorized her to sign.
BY MS. JIMENEZ:
Q.
So my question is: Do you know of any instance when
Jeanette Gonzalez signed for Eric Sheppard when she was not
authorized or directed to sign for him by Eric Sheppard?
A.
No, I don't.
MS. JIMENEZ: Can we go to the next one, please.
BY MS. JIMENEZ:
Q.
What kind of bank record is this?
A.
It's a withdrawal ticket.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
What's a withdrawal ticket, do you know?
A.
When you go to the bank and withdraw money from an account
in person.
Q.
Do you recognize the handwriting?
A.
Yes. It looks like Eric Sheppard's handwriting.
Q.
All right.
MS. JIMENEZ: Can we go to the next one, please.
BY MS. JIMENEZ:
Q.
This is another withdrawal ticket; is that right?
A.
Yes.
Q.
And what is the date? Can you make out the date?
A.
January 15, 2020.
Q.
Do you recognize the handwriting?
A.
Yes.
Q.
Whose handwriting?
A.
Eric Sheppard.
Q.
All right.
MS. JIMENEZ: Can you leave this somewhere -- here,
yes.
Can we go to Exhibit 19-8, please, Page 7. This is a
PayPal record from 2021.
BY MS. JIMENEZ:
Q.
Looking at this document, which is in evidence, Exhibit
19-8, second quarter 2020 941, do you recognize the handwriting
in the box, in the upper box?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Yes. It's Eric's handwriting.
Q.
All right.
MS. JIMENEZ: Put it back.
BY MS. JIMENEZ:
Q.
What about the numbers written on this page? Do you
recognize the numbers?
A.
The handwriting of the numbers?
Q.
Yes, the handwriting of the numbers.
A.
Yes.
Q.
Right, not the actual figures.
MS. JIMENEZ: Can you pull it out.
BY MS. JIMENEZ:
Q.
Whose handwriting is that?
A.
Eric's.
Q.
In -- this is actually second quarter of 2020. But let me
ask you: First quarter of 2020, when you were still at HM
Management, did HM-UP Development Alafaya Trails have 70
employees?
A.
No.
Q.
Did it have any employees?
A.
No.
MS. JIMENEZ: Can we go to the second page of 19-8
here.
BY MS. JIMENEZ:
Q.
Looking at the handwriting on this page, do you recognize
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
the handwriting?
A.
Yes.
Q.
Whose handwriting?
A.
Eric Sheppard's.
Q.
What about the signature? Do you recognize the signature?
A.
Yes.
Q.
Whose signature?
A.
Eric's signature.
Q.
All right.
MS. JIMENEZ: Can we go to -- on the left side, can we
go to the withdrawal ticket before it.
All right. Here.
All right. So let's go down to the next two -- to
Page 11 of this record.
Actually, let's stop here.
BY MS. JIMENEZ:
Q.
This one on this page, is the handwriting the same or a
little bit different?
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: And the basis?
MS. WEINTRAUB: Leading.
THE COURT: Overruled.
THE WITNESS: It looks different.
BY MS. JIMENEZ:
Q.
Does it look to you like the Defendant's handwriting?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Not overly.
Q.
I'm sorry. Not what?
A.
It does not overly look like the Defendant's handwriting.
Q.
Are you sure or unsure?
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
Do any of the numbers look familiar?
MS. WEINTRAUB: Objection, Your Honor. He's already
answered the question.
THE COURT: With regard to the numbers, I'll allow it.
THE WITNESS: Some of the numbers look consistent with
Eric's handwriting.
MS. JIMENEZ: All right. Let's go to Page 11, the
next document.
BY MS. JIMENEZ:
Q.
Here. This is first quarter 2020. HM Development Alafaya
Trails, you were at HM Management at that time; is that right?
A.
Yes.
Q.
Did HM-UP Development Alafaya Trails have 68 employees?
A.
No.
Q.
Any employees?
A.
No.
Q.
Do you recognize the handwriting on this page?
A.
That looks like Eric's handwriting.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
What about the numbers?
A.
The numbers look like Eric's handwriting as well.
MS. WEINTRAUB: Judge, excuse me. I'm going to
object. I don't know if that's an identification. I don't
know what that is, but it looks like --
THE COURT: Hold on. What's the legal basis of the
objection?
MS. WEINTRAUB: The witness is not competent to
testify as such.
THE COURT: Based on his personal knowledge, the
witness can certainly give a layperson's opinion based on his
experience with the Defendant. Overruled.
MS. WEINTRAUB: Most respectfully, Your Honor, he is
testifying and qualifying the --
THE COURT: You'll have an opportunity to
cross-examine.
You may continue.
MS. JIMENEZ: Go to the second page of that document,
please.
BY MS. JIMENEZ:
Q.
Do you recognize the handwriting?
A.
Yes.
Q.
Whose handwriting is it?
A.
Eric Sheppard's.
Q.
What about the signature? Do you recognize the signature?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Yes. That's Eric's signature.
Q.
All right.
MS. JIMENEZ: Can we look at on the ELMO here --
(Court reporter interruption.)
MS. JIMENEZ: I'm sorry.
Yes. Can we look at the ELMO, Defense Exhibit P-1
here. This is a record in evidence.
BY MS. JIMENEZ:
Q.
Down here, February 11th, 2021, from Eric Sheppard. Do you
recognize that email address?
MS. WEINTRAUB: Your Honor, I'm going to object to
this witness even being questioned about this. This was a year
after he left. He could have no personal --
THE COURT: Yeah. Without reference to the exhibit,
why don't you ask the predicate question. Sustained.
BY MS. JIMENEZ:
Q.
In 2020, before you left, did HM Management and Development
have an accounting department?
A.
No. It had a bookkeeper.
Q.
In 2020, before you left, did HM Management, or HM-UP
Development Alafaya Trails, or any of the Defendant's companies
that you know of have a comptroller?
A.
No.
Q.
All right.
MS. JIMENEZ: Can we go to Sunbiz Record 1, Exhibit 1.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
You were -- you testified you were manager of HM Management
and Development up to 2018 and then no longer in 2019; is that
right?
A.
Yes.
Q.
And was that the same case for the other company, HM Four,
where you were manager of that company through 2018 and no
longer in 2019?
A.
Yes.
Q.
Were there other of the Defendant's companies on which you
were listed as the manager up through 2018 and then no longer
after 2018?
A.
Yes.
Q.
Did something happen in -- you know, between 2018 and 2019
that caused that?
A.
Yes.
Q.
What happened?
MS. WEINTRAUB: Your Honor, I would object on previous
404 grounds.
THE COURT: Overruled.
THE WITNESS: My name and a position was used as a
sponsor for a visa application, a work visa application for
someone that I had no knowledge or didn't approve of my name
being used. So I asked my name to be removed from every one of
the companies as manager.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
What is it that you learned about being used as the sponsor
on a visa application?
MS. WEINTRAUB: Objection. Hearsay.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
What company was it that you were listed as being the
sponsor on a visa application?
A.
HM Management.
Q.
HM Management and Development?
A.
Yes.
Q.
When you say your name was used as the sponsor, who used
it?
A.
So I received --
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: With regard to -- sustained. Rephrase,
please.
BY MS. JIMENEZ:
Q.
All right. What is it that -- well, who did you learn that
this happened from? From whom did you learn that this
happened?
A.
The billing office of the law firm that was representing
the person applying for the visa.
Q.
All right. What is it that you learned?
MS. WEINTRAUB: Objection, Your Honor.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: Sustained.
MS. JIMENEZ: Can we show the witness Government's
Exhibit 50-1.
MS. MARTINEZ: We need to go to counsel's table and
remove -- there we go.
MS. JIMENEZ: Yes. Sorry. Counsel's table.
That's okay. We don't need to do that.
Can we show the second page of this.
BY MS. JIMENEZ:
Q.
Mr. Graff --
MS. JIMENEZ: And the third page, the signature page.
BY MS. JIMENEZ:
Q.
Mr. Graff, do you recognize this document?
A.
Yes.
Q.
What is it?
A.
It was an engagement letter that was signed with my name
engaging the law firm to represent the person applying for the
visa.
Q.
And who was engaging the law firm, based on this letter?
MS. WEINTRAUB: Objection, Your Honor.
BY MS. JIMENEZ:
Q.
What company was engaging --
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
-- the law firm?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
HM Management and Development, LLC.
Q.
And was your signature on this letter?
A.
My name was on there. It's not my signature. I did not
sign the letter.
Q.
Well, is there a signature represented as your signature on
this letter?
A.
Yes.
Q.
Did you sign the letter?
A.
I did not.
Q.
Did you hire this law firm to -- on behalf of HM management
to represent someone -- to sponsor someone for a visa?
A.
No, I did not.
Q.
Do you recognize --
MS. JIMENEZ: Can I move Government Exhibit 50-1 into
evidence?
THE COURT: Any objection?
MS. WEINTRAUB: Yes, Your Honor.
THE COURT: And the basis?
MS. WEINTRAUB: We don't know who signed it. The
foundation has not been met. It's not properly identified.
The foundation's not been made and it's irrelevant. It is also
403.
THE COURT: All right. With regard to establishing
the requisite foundation, why don't we lay that.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
Do you recognize the handwriting of your purported
signature?
A.
That looks like Eric's handwriting.
Q.
Eric Sheppard's handwriting?
A.
Yes.
MS. JIMENEZ: I'd like to move Government's
Exhibit 50-1 into evidence.
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: And the basis?
MS. WEINTRAUB: Number one, it's still hearsay. And
number -- the document. And number two is "looks like" does
not make a foundation of accurately and swearing under oath.
So I would still object.
THE COURT: Okay. All right. The objection is noted.
It's overruled. It will be admitted into evidence.
(Government's Exhibit 50-1 received into evidence.)
BY MS. JIMENEZ:
Q.
All right. This is -- what are we looking at, Page 7 of
what?
A.
(No verbal response.)
Q.
Mr. Graff, what are we looking at?
A.
Oh.
Q.
This is Page 7 of what document?
A.
The engagement letter.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
What is an engagement letter?
A.
That was engaging the firm -- hiring the law firm to
represent the person applying for the visa.
Q.
Is that HM Management hiring the law firm?
A.
HM Management and Development, LLC hiring the person.
Q.
All right. So the signature block for HM Management and
Development indicates what name?
A.
Jeffrey Graff.
Q.
And the title?
A.
Manager.
Q.
And the date?
A.
May 10th, 2018.
Q.
And did you sign this document?
A.
I did not.
Q.
Did you authorize anyone to sign this document?
A.
I did not.
Q.
You recognize the signature or the handwriting as
Mr. Sheppard's. Did you authorize Mr. Sheppard to sign --
MS. WEINTRAUB: Object to the form of the question.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
Did you authorize Mr. Sheppard to sign this letter on your
behalf?
A.
No.
MS. JIMENEZ: Can we go to the front of the letter.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
All right. Were you provided any other documents relating
to this visa application that had your purported signature?
A.
Yes.
Q.
What were those documents?
A.
I believe they were the actual application and a letter to
the Mexican Consul or something like that.
Q.
A letter to the Mexican Consulate asking or --
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
And those documents that you were provided, did they have
your signature?
A.
Yes.
Q.
Did you actually sign those documents?
A.
No, I did not.
MS. WEINTRAUB: Objection, Your Honor. I don't know
what documents we're referring to now.
THE COURT: Ms. Jimenez?
MS. JIMENEZ: Can we show the witness Government
Exhibit 50-2 and 50-3.
MS. MARTINEZ: Witness only.
MS. JIMENEZ: Can we just show them side by side, 50-2
and 50-3, please.
All right. Let's go to the first page.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
All right. 50-2, have you seen this document before?
A.
Yes.
Q.
What is it?
A.
It's a Notice of Entry of Appearance as Attorney or
Accredited Representative.
Q.
Does it have your name on this document?
A.
Yes.
Q.
And this document -- is this a government form?
A.
Yes.
Q.
What government department is it?
A.
Department of Homeland Security.
Q.
All right.
MS. JIMENEZ: Can we go to the signature page on 50-2.
BY MS. JIMENEZ:
Q.
All right. Does that -- is that document signed? Does it
have a signature?
A.
Yes.
Q.
Is that purported to be your signature?
A.
Yes.
Q.
Did you sign that document?
A.
No.
Q.
Did you authorize anyone at HM Management or anyone else to
sign this document?
A.
No.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: Can we go to 50-3 here -- and actually,
50-2, can we move that into evidence?
THE COURT: Is there any objection?
MS. WEINTRAUB: Objection, Your Honor.
THE COURT: And the basis?
MS. WEINTRAUB: It's hearsay, number one. Number two,
the signature has not been identified as who has done that, and
I don't believe the witness has identified that it was done by
the Defendant, and I don't believe he will.
THE COURT: Well, I agree in terms of the third part,
but that goes to the weight as opposed to its admissibility.
The objection is noted. It's overruled. It will be admitted
into evidence.
(Government's Exhibit 50-2 received into evidence.)
MS. JIMENEZ: All right. Could we just -- 50-2, could
we go to the first page.
BY MS. JIMENEZ:
Q.
All right. So it's a Notice of Entry of Appearance
submitted by the Department of Homeland Security; is that
right?
A.
Yes.
Q.
Did you have any knowledge about this document --
A.
No.
Q.
-- before you received it?
A.
No.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
All right. And then the signature --
MS. JIMENEZ: Let's go down to the signature.
BY MS. JIMENEZ:
Q.
Do you recognize the handwriting on that signature?
A.
No.
Q.
And you did not sign it, correct?
A.
Correct.
MS. WEINTRAUB: Excuse me, Ms. Jimenez. Is this part
of the same document?
THE COURT: This is part of 50 -- is this 50-3 or
50-2?
MS. JIMENEZ: 50-2 -- oh.
MS. WEINTRAUB: These are not part of the same
document.
THE COURT: That's correct. This is 50-3. Take that
off the screen.
MS. JIMENEZ: I was going to discuss both first.
THE COURT: All right. Let's continue.
MS. JIMENEZ: All right. 50-2.
All right. 50-2. Yes.
MS. MARTINEZ: This one is in evidence. Do you want
to show it to --
MS. JIMENEZ: Yes. This one's in evidence.
BY MS. JIMENEZ:
Q.
All right. Having worked at the Defendant's office for 20
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
years, and with Jeanette Gonzalez for 12 of those years, do you
know whether -- do you know whether Jeanette Gonzalez would --
or someone at the office would sign a document --
MS. WEINTRAUB: Objection, Your Honor.
BY MS. JIMENEZ:
Q.
-- relating to a visa application --
MS. WEINTRAUB: Objection.
BY MS. JIMENEZ:
Q.
-- for the company without the authorization or direction
of the Defendant?
THE COURT: The basis of the objection?
MS. WEINTRAUB: It's calling for a hearsay response.
It's asking about whether Jeanette Gonzalez knew. It's a third
party. It's irrelevant.
THE COURT: Sustained. Rephrase.
BY MS. JIMENEZ:
Q.
Having worked alongside Jeanette Gonzalez for 12 years, do
you know whether she would sign a document or sign your name on
a document without being directed to do so by the Defendant?
MS. WEINTRAUB: Same objection, Your Honor.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
Have you ever seen Jeanette Gonzalez sign your name on any
official HM Management document?
MS. WEINTRAUB: Judge, I'm going to object as
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
irrelevant if Jeanette signed Mr. Graff's name.
THE COURT: Overruled. I'll allow it.
THE WITNESS: No.
BY MS. JIMENEZ:
Q.
Have you seen or known of anyone at the office signing your
name without your authorization aside from this document?
A.
No.
Q.
All right.
MS. JIMENEZ: Can we go to 50-3, please, just for the
witness.
BY MS. JIMENEZ:
Q.
All right. What is this 50-3?
A.
This was a letter to the embassy and the Mexican Consulate.
Q.
The US?
A.
Consulate Non-Immigration Visa Unit.
Q.
All right. In Mexico. The US Embassy in Mexico, correct?
A.
Yes.
Q.
This letter has your purported signature, correct?
A.
Yes.
Q.
And what company is purportedly providing this letter?
MS. WEINTRAUB: Objection. Hearsay.
THE COURT: Yeah. Right now, it's not in evidence.
Sustained.
BY MS. JIMENEZ:
Q.
All right. Let's go to your signature. Have you seen this
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
letter before?
A.
Yes.
Q.
All right. Is your name on the signature block here?
A.
Yes.
Q.
And your signature -- your purported signature here, is it
on this document?
A.
Yes. Yes. Sorry.
Q.
Did you sign this document?
A.
No, I did not.
Q.
Did you know anything about it before it was provided to
you?
A.
No, I did not.
MS. JIMENEZ: I'd like to move Government's
Exhibit 50-3 into evidence.
THE COURT: Is this part of 50-1? Is this all part of
the same issue?
MS. JIMENEZ: I was trying to put it all together,
yes.
MS. WEINTRAUB: It's not part of the same exhibit.
THE COURT: All right. Is there any objection?
MS. WEINTRAUB: Yes, Your Honor.
THE COURT: And the basis?
MS. WEINTRAUB: I'm sorry. I didn't mean to speak.
THE COURT: And the basis?
MS. WEINTRAUB: It's hearsay. It hasn't been tied to
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
the Defendant, and it's irrelevant, and it's 403.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
Did you authorize the Defendant or anyone at HM Management
to sign for you?
A.
No.
Q.
Do you know of any occasion when the individuals who work
for the Defendant have signed your name?
A.
No.
MS. WEINTRAUB: Objection. Asked and answered.
THE COURT: Sustained.
BY MS. JIMENEZ:
Q.
All right. Do you know what the visa application was for?
A.
I'm sorry. Can you say that again? I didn't hear you.
Q.
This visa application, do you know what it was for?
MS. WEINTRAUB: Objection. Irrelevant.
THE COURT: If the witness knows. Overruled.
THE WITNESS: It was for someone --
MS. WEINTRAUB: Objection if it's relying on -- the
document speaks for itself and it's hearsay.
THE COURT: Well, this is part of 50-1 and 50-2; is
that correct?
MS. JIMENEZ: Yes, Your Honor.
THE COURT: Overruled.
THE WITNESS: It was to bring -- it was to get a work
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
visa for someone working for the club ultimately.
BY MS. JIMENEZ:
Q.
For what club?
A.
The King of Diamonds club.
Q.
All right. Now, did you confront the Defendant about the
use of your name and your signature on these documents without
your authorization?
A.
Yes, I did.
Q.
What did the Defendant tell you?
A.
He got angry at me, and told me he has to clean up the mess
that I made.
Q.
And did anything happen after that? Did the Defendant do
anything after that that you are aware of?
A.
Yes. He wrote a letter to the attorney representing the
person applying for the visa and explained away what had
happened.
Q.
Were you provided that letter?
A.
Yes.
Q.
Who provided you that letter?
A.
Eric did.
MS. JIMENEZ: Can we show the witness 50-5, please.
BY MS. JIMENEZ:
Q.
Do you recognize this document?
A.
Yes.
Q.
What is it?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
This is the letter that Eric wrote to the law firm.
Q.
All right.
MS. JIMENEZ: Can we go to --
BY MS. JIMENEZ:
Q.
Is it signed?
MS. JIMENEZ: Let me go to the signature page.
THE WITNESS: Yes.
BY MS. JIMENEZ:
Q.
Is it signed?
A.
Yes.
Q.
Is that the Defendant's signature?
A.
Yes.
MS. JIMENEZ: All right. I'd like to move
Government's Exhibit 50-5 into evidence.
THE COURT: Any objection?
MS. WEINTRAUB: Yes.
THE COURT: I'm sorry?
MS. WEINTRAUB: Hearsay, relevance, 403.
THE COURT: Okay. On each -- the objection is noted.
On each ground, overruled. Admitted into evidence.
(Government's Exhibit 50-5 received into evidence.)
MS. JIMENEZ: All right. Can we go to the first page.
BY MS. JIMENEZ:
Q.
March -- do you see the date on there?
A.
Yes, I do.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
March 8, 2019?
A.
Yes.
Q.
Is that approximately when you had this discussion with the
Defendant?
A.
Yes.
Q.
All right.
MS. JIMENEZ: If we can go to the first paragraph,
please.
Let me go to the next paragraph, the paragraph
numbered 1.
BY MS. JIMENEZ:
Q.
Can you read that first sentence, please.
A.
"From the first conversation, it was always represented and
100 percent the fact that," parenthesis "I, Eric Sheppard, is
the 99 percent owner member of HM Management, LLC,"
quote/unquote, "company."
Q.
Can you read the next sentence.
A.
"Eric Sheppard has complete and unwavering authority to
make all decisions and bind the company."
Q.
Okay. Can you read the rest of that.
A.
"In one instance not related to all this matter, Mr. Jeff
Graff was named manager for company, and it was reflected on
Sunbiz.org. Inadvertently, Mr. Graff's name was never removed
from manager, but the request to the State of Florida is in
process."
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Did you make a request to the State of Florida to remove
you as manager or did Sheppard?
A.
I made a request to the corporate attorney to have my name
removed.
Q.
All right.
MS. JIMENEZ: Can we go to the next numbered
paragraph.
BY MS. JIMENEZ:
Q.
"Engagement Letter." Is that the letter that -- where the
law firm was being hired --
A.
Yes.
Q.
-- with your purported signature?
A.
Yes.
Q.
All right. Okay. Can you read the first two sentences.
MS. WEINTRAUB: Judge, I'm going to object. And the
document is in evidence, number one. It speaks for itself.
Number two, I would ask that he not be able to cherrypick the
sentences. Either read the whole thing or don't.
THE COURT: All right. It's in evidence. It's on the
screen. You may continue.
MS. JIMENEZ: All right. Thank you.
BY MS. JIMENEZ:
Q.
Can you read that first sentence.
A.
"The engagement letter executed was inadvertently executed
by my office for the fact that Mr. Graff's name was supposed to
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
be removed and not the signature."
Q.
And the next sentence?
A.
"In fact, the letter should have said: 'Eric Sheppard,
majority member.'"
Q.
Okay. Now, was the engagement letter the document where
you recognized the Defendant's handwriting as your signature?
A.
Yes.
Q.
All right. So in the middle of this paragraph, so we don't
read more -- take up that much more time: "I instructed the
person at the time." Can you read that sentence.
A.
"I instructed the person at the time to sign Eric Sheppard
in print, not signature of mine," parenthesis, "sign for
Mr. Sheppard."
Q.
And then the next sentence.
A.
"I forwarded the engagement letter without even looking at
the signature, so that would ultimately be my inadvertent
mistake."
Q.
All right.
MS. JIMENEZ: Can we go back.
All right. Can we go -- I'm sorry -- to the next
page.
Okay. Paragraph 3.
BY MS. JIMENEZ:
Q.
All right. Can you read that first sentence, please.
A.
"Mr. Jeffrey Graff," quote/unquote, "Jeff, to my knowledge,
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
owns a company named Graffco, LLC. Jeff's company is paid --
is a paid consultant for each month from HM Management and
Development, LLC.
"Graffco and Mr. Graff individually was not and is not
an employee of the company. Mr. Graff is not the chief
financial officer and not involved or has any say of any hiring
or firing of any employees of the company. He is strictly a
consultant."
Q.
All right.
A.
"Due" -- continue?
Q.
Yes. Go ahead.
A.
"Due to the confusion of the Sunbiz.org posting Jeff as
manager of company, along with the back-and-forth of which
company was to employ her, somehow Mr. Graff's name was
executed. But in no event was the execution," parenthesis,
"regardless of the wrong signature block, ever intended to
misrepresent or act in bad faith. The signature was supposed
to be in print," parenthesis, "as signed for."
Q.
All right.
MS. JIMENEZ: Go back. And then...
Okay. Let's go to just -- Paragraph 5 here.
BY MS. JIMENEZ:
Q.
All right. Can you read the first sentence.
A.
"The company, 100 percent through my approval and full
authority, sponsored Ms. Nidia Ahumada for the work visa in
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
June 2018 submitted by your firm for Ms. Ahumada."
Q.
All right. Can you read: "I personally was not in town."
A.
"I personally was not in town, as I was on vacation and
instructed people by telephone while hiking on a mountain. So
obviously a misunderstanding occurred."
Q.
All right. And then the next sentence.
A.
"There in no shape or form was any intention or bad faith
with the signature mistake, just misunderstanding and careless
by office staff."
Q.
All right. And then was it at some point thereafter that
you requested to have your name removed as manager from the
Defendant's companies?
MS. WEINTRAUB: Objection. Leading.
THE COURT: Overruled. I'll allow it.
THE WITNESS: Yes.
BY MS. JIMENEZ:
Q.
All right. Now, in March of 2020, how much longer did you
stay with HM Management?
A.
I left officially March 31st, 2020.
Q.
All right.
MS. JIMENEZ: We can take this off the screen.
MS. WEINTRAUB: Judge, I'm going to object. And I
don't know if Ms. Jimenez meant to misspeak or -- but if in her
question she's asking March of 2020: "How long did you stay
after," and he says: "I left March 31st, 2020," and it implies
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
that he stayed. It was a year earlier. It was 2019, not 2020.
THE COURT: All right. Do you want to clarify with
the witness?
MS. JIMENEZ: I asked him: "In March of 2020 -- how
long did you stay at the company as of March of 2020?"
THE COURT: Okay. All right. Let's continue.
BY MS. JIMENEZ:
Q.
Did you, in March of 2020, have any discussions with the
Defendant about applying for some type of COVID relief program?
A.
I don't know if it was actually called COVID relief at that
time, but there was a disaster relief loan we talked about.
Q.
What did the Defendant tell you at that time?
A.
That we should apply for the loan because we knew tenants
weren't going to be paying rent in the Alafaya shopping center.
Q.
Did you assist him in that regard?
A.
Yes.
Q.
Now, were you interviewed by the FBI back in July of this
year in connection with this case?
A.
Yes, I was.
Q.
At that time, were you asked generally if you had assisted
the Defendant in submitting any applications for the PPP
program?
A.
Yes, I was asked.
Q.
What did you say --
A.
I said that --
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
-- that you recall?
A.
I recall saying something along the lines of that we had
tried to apply but the system kept crashing so we never
actually formally applied.
Q.
All right. Was it the case that you did assist the
Defendant in applying for some sort of disaster relief program?
A.
Prior to me leaving, yes.
Q.
Did you have any -- was there -- all right. So what was it
in March -- what is it that you did for the Defendant?
A.
We applied for a disaster relief loan, an economic
disadvantage loan in the name of HM Four.
Q.
What business entity was it for?
A.
HM Four.
Q.
Now, was this an Economic Injury Disaster Loan that you
applied for?
A.
I don't remember the exact title, but it was that type of
loan.
Q.
All right. Did you discuss at that time with the Defendant
whether or not HM Four was a business that had suffered an
economic injury?
A.
Yes.
Q.
What did the Defendant say about that?
A.
To apply in the name of HM Four.
Q.
To go ahead and apply in the name of HM Four?
A.
Yes.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: Can we show the witness Government's
Exhibit 50-7.
BY MS. JIMENEZ:
Q.
50-7 -- what is 50-7?
A.
It's an email from me to Eric.
MS. JIMENEZ: Does this go on -- this exhibit goes on?
Can you just scroll through for a moment.
BY MS. JIMENEZ:
Q.
What are all of these records?
A.
It looks to be email communication during the application
process between Eric and myself.
Q.
So these are emails between you and the Defendant?
A.
Yes.
MS. JIMENEZ: I'd like to --
BY MS. JIMENEZ:
Q.
Do you recognize these emails as conversations between you
and the Defendant?
A.
Yes.
MS. JIMENEZ: I'd like to move Government Exhibit 50-7
into evidence, please.
THE COURT: Is there any objection?
MS. WEINTRAUB: No, Your Honor.
THE COURT: All right. Admitted into evidence.
(Government's Exhibit 50-7 received into evidence.)
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
All right. This one on March 23rd, 2020, what are you
sending him?
A.
The actual loan application form.
Q.
For?
A.
HM Four, for the loan for the economic injury.
Q.
Had you had any discussion before you sent him this form?
A.
Yes.
Q.
What was the discussion?
A.
That we should be applying for it under HM-UP because that
was the entity that actually had the economic damage.
Q.
You mean HM-UP Development Alafaya Trails?
A.
Yes.
Q.
What was the Defendant's response?
A.
He wanted us to apply in the name of HM Four.
Q.
All right.
MS. JIMENEZ: Okay. Can we go to the next email,
please.
BY MS. JIMENEZ:
Q.
And then you write the Defendant, and what do you say?
A.
"Here is the SBA PFS form. If you complete -- if you
complete and email back, I can upload it. There's a form that
Kallman's entity has to complete. Remember, please review the
application, especially Page 3, where I try to explain the
loss."
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Who is Kallman?
A.
Eric's partner, Robert Kallman.
Q.
And what do you mean by: "Please review the application,
especially Page 3, where I tried to explain the loss"?
A.
Eric tried to explain to me how the damage -- how to
explain the damage to the entity, and I tried to put that into
the application. So I wanted him to approve the way it was
written.
Q.
All right.
MS. JIMENEZ: I think those documents are 50 -- is
that 50-12?
BY MS. JIMENEZ:
Q.
Did you attach the document to the email?
A.
I did.
(Pause in proceedings.)
MS. JIMENEZ: If I could just have a moment here.
(Pause in proceedings.)
MS. JIMENEZ: No. This is not the one.
Oh, I'm sorry. 50 -- it's 50-9.
MS. MARTINEZ: Right. You're asking to show it to the
witness?
MS. JIMENEZ: To the witness.
All right. Can you scroll through 50-9 for the
witness, please.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
Do you recognize these documents?
A.
Yes.
Q.
What are they?
A.
Looks to be the loan application that we submitted.
Q.
Are those the attachments to your emails?
A.
One of them, yes.
Q.
All right.
MS. JIMENEZ: Can we -- we'd like to move 50-9 into
evidence.
MS. WEINTRAUB: No objection.
THE COURT: Is there any objection?
MS. WEINTRAUB: No, Judge.
THE COURT: All right. Admitted into evidence.
(Government's Exhibit 50-9 received into evidence.)
MS. JIMENEZ: All right. Can we go to Page 7 of 50-9.
BY MS. JIMENEZ:
Q.
All right. This indicates rental properties, lost rents of
what amount?
A.
348,000.
Q.
Who provided that figure?
A.
Eric.
MS. JIMENEZ: Could we go to Page 8, please.
Page 8.
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174
Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
All right. On this page you've got the applicant's legal
name, which is HM Four; is that right?
A.
Yes.
Q.
All right.
MS. JIMENEZ: Go back out.
BY MS. JIMENEZ:
Q.
Did HM Four have any employees?
A.
No.
MS. JIMENEZ: Can we go back out. The bottom lists --
highlight the bottom half, or the bottom third.
BY MS. JIMENEZ:
Q.
All right. On Box Number 12, it indicates: "Employees
pre-disaster, 100." Did HM Four have a hundred employees?
A.
No.
Q.
Why is this filled out with that figure?
A.
That's the number I was told to put.
Q.
By whom?
A.
Eric Sheppard.
Q.
How many employees did HM Four have?
A.
Zero.
Q.
Did you advise the Defendant that HM Four did not have
employees?
A.
Yes.
Q.
What did he tell you?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
"Put the hundred."
Q.
All right.
MS. JIMENEZ: Can we go back to 50-7.
All right. Page -- go to the next page.
BY MS. JIMENEZ:
Q.
All right. Okay. On this page, the date of this is
March 24th. What is the document that you're attaching?
A.
A request for transcripts from the IRS -- of tax returns
from the IRS.
Q.
Okay.
MS. JIMENEZ: Can we go to 50-8, please.
MS. MARTINEZ: Just for the witness?
MS. JIMENEZ: Yes. Just for the witness. 50-8.
Can you scroll through so the witness could see.
BY MS. JIMENEZ:
Q.
Do you recognize these documents?
A.
Yes.
Q.
What are they?
A.
They're the complete -- they're the completed requests for
transcripts of tax returns to the IRS.
Q.
Did you provide these forms to the Defendant in that email
for him to fill out?
A.
Yes.
Q.
Did he fill them out?
A.
Yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Did he provide them back to you?
A.
Yes.
Q.
Are these the forms that he provided filled out back to
you --
A.
Yes.
Q.
-- in connection with that application?
A.
Yes.
Q.
All right.
MS. JIMENEZ: Can we publish 50-8.
All right. Stop here.
BY MS. JIMENEZ:
Q.
What is a 4506-T?
A.
Request for Transcript of Tax Return.
Q.
And to whom was this form going to be submitted?
A.
The SBA.
Q.
And what would this form authorize the SBA to do?
COURTROOM DEPUTY: I'm sorry, Counsel. Is this to be
published?
MS. JIMENEZ: It's published, yes. It should be
published. I'm sorry --
THE COURT: Yeah. 50-8 I do not see in evidence.
MS. JIMENEZ: Oh, okay. Did I just say --
MS. MARTINEZ: It's not.
MS. JIMENEZ: I was moving too quickly.
I'd like to move 50-8 into evidence, Your Honor.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: Is there any objection?
MS. WEINTRAUB: No, Your Honor.
THE COURT: All right. Admitted into evidence.
(Government's Exhibit 50-8 received into evidence.)
BY MS. JIMENEZ:
Q.
All right. On this page, 4506-T -- what is a 4506-T?
A.
It's the Request for Transcripts of Tax Returns.
Q.
And so whom is this request being made?
A.
To the Small Business Association.
Q.
Well, let me back up.
MS. JIMENEZ: Can you just go back. Go to the next
page.
All right. Here. Stop.
BY MS. JIMENEZ:
Q.
This document that we're looking at right now for the
business HM Four, who filled this out?
A.
Eric Sheppard.
Q.
All right. And then did you receive this from Mr. Sheppard
to provide to the SBA?
A.
Yes.
Q.
And then this is provided to the SBA for what purpose?
A.
For them to get the tax returns.
Q.
So does this authorize the SBA to turn around to the IRS
and request this specific tax return, the 1065, from the IRS?
A.
Yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
For that business?
A.
Yes.
Q.
For the tax years indicated --
MS. JIMENEZ: Can you pull back. Can we -- Line
Number 9 provides the years.
BY MS. JIMENEZ:
Q.
For those years; is that right?
A.
Yes.
Q.
Now, in 2015 and 2016 and 2017, if you know, who was the
accountant for HM Four?
A.
Neal Cupersmith's office.
Q.
Neal Cupersmith?
A.
Yes.
MS. WEINTRAUB: Objection. That's not what he said.
THE COURT: I'm sorry. Do you want to repeat your
answer?
MS. WEINTRAUB: I'll withdraw it.
THE COURT: All right. Certainly.
MS. JIMENEZ: Can you go back. Can you go to the next
one -- the next page.
All right. Stop here.
BY MS. JIMENEZ:
Q.
This business is what?
A.
HM-UP Development Alafaya Trails.
Q.
So did Mr. Sheppard execute a 4506-T for HM Development
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Alafaya Trails?
A.
Yes.
Q.
For tax return 1065?
A.
Yes.
Q.
What does this authorize the SBA to do?
A.
Request the tax returns from the IRS.
MS. JIMENEZ: Can you go and show -- indicate the date
range as well.
BY MS. JIMENEZ:
Q.
All right. And the date range that the SBA is being
authorized to obtain tax returns from the IRS is for tax year
2015, 2016, 2017; is that right?
A.
Yes.
Q.
In those years, do you know who was the accountant for the
tax returns -- the 1065 income tax returns of HM-UP Development
Alafaya Trails?
A.
Neal Cupersmith.
Q.
All?
MS. JIMENEZ: Right. Can we go back.
Go to the next one, please.
BY MS. JIMENEZ:
Q.
All right. And is this for Eric Sheppard?
A.
Yes.
Q.
And is Mr. Sheppard now authorizing the SBA to get a tax
return for him, his 1040?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Yes.
Q.
For the tax years identified?
A.
Yes.
Q.
All right. Okay. Same tax years, right?
A.
Yes.
Q.
All right. And these forms were executed on what date?
What is the date on the bottom?
A.
March 24th, 2020.
Q.
Did you also obtain tax returns to provide with this loan
application?
A.
Yes.
Q.
Which company's tax returns? Do you remember?
A.
I think HM Four's, but I don't remember offhand.
MS. JIMENEZ: Can we go back to the emails. The --
hold on -- Exhibit 50-7.
Okay. Can you go down.
Okay. Stop.
BY MS. JIMENEZ:
Q.
Okay. So you indicate here that he's going to need the tax
return for HM Four. Do you see that?
A.
Yes.
Q.
Okay.
MS. JIMENEZ: Let's go to the next email.
BY MS. JIMENEZ:
Q.
All right. March 26th, 2020. Can you read this -- who is
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
sending this email to you?
A.
Eric.
Q.
What does he tell you?
A.
"Jeff, attached is the HM Four, LLC executed tax return.
Please let this email serve as full authority via myself as
managing member that you can download this attachment and
upload and send," parenthesis, "along with the SBA government
application," close parenthesis, "to the government for the
grant or loan for HM Four, LLC.
"WAPD Holdings, along with myself as the owner of HM
Four, LLC, have discussed and approved the submittal package.
I'm asking to send the return and package as a non-party with
zero liability, for any reason whatsoever, as an individual."
Q.
If you know, why is the Defendant writing you this, telling
you that you have zero liability for any reason whatsoever?
A.
I didn't feel comfortable sending the application for HM
Four. I felt it should have been for the entity that had the
economic -- that actually had the economic loss. And Eric was
authorizing me to do this.
MS. WEINTRAUB: And where is that?
MS. JIMENEZ: All right. Can you go to the next
email.
Is there another email?
All right. Are there -- so there are tax returns
attached. Are there any other emails?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Okay. Next page.
It's repeating.
BY MS. JIMENEZ:
Q.
All right. So did you send the -- the loan package to the
SBA?
A.
Yes.
Q.
And did you have any other involvement with that loan
application?
A.
No.
Q.
Do you know what happened with that loan application?
A.
No.
Q.
All right. And then, on March 30th, the Defendant writes
to you. What is he providing you?
A.
A mutual friend of ours who is a tax attorney received the
government information on the CARES Act loans, and he forwarded
us just the PDFs, you know, the information on those loans.
Q.
All right.
MS. JIMENEZ: Go back.
MS. WEINTRAUB: Oh. No objection to this.
MS. JIMENEZ: So next email. Any --
THE COURT: This is part of the emails already in
evidence, correct?
MS. JIMENEZ: Yes.
MS. WEINTRAUB: Thank God.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
BY MS. JIMENEZ:
Q.
And then here these documents, these CARES Act documents,
who's providing them to you?
A.
Eric forwarded me this email.
Q.
And the email has attachments with CARES Act information;
is that right?
A.
Yes.
MS. WEINTRAUB: Excuse me, Ms. Jimenez. Are the
attachments in evidence as well?
MS. JIMENEZ: They are, yes.
MS. WEINTRAUB: Yes?
MS. JIMENEZ: Yes. Well, I mean, they're not in
evidence, but they are...
BY MS. JIMENEZ:
Q.
So they're a series of documents that the Defendant
provided to you by the CARES Act; is that right?
A.
Yes.
Q.
All right. Did you leave the business shortly thereafter?
A.
Yes, I did.
Q.
When you left HM Management at the end of March of 2020
were you owed any money?
A.
Yes, I was.
Q.
What were you owed?
A.
It was about one month's consulting fee, plus I had put
some company expenses on my credit card. So it was about 15 or
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
16,000 dollars.
Q.
What company's expenses did you put on your credit card?
A.
There were multiple, between the properties we owned, as
well as the King of Diamonds club.
Q.
All right. Were these expenses that were salaried or
expected to be paid? Did you expect to be paid?
A.
Yes.
Q.
Did the Defendant pay you the money that he owed you?
A.
No.
Q.
Did you ask him to pay you?
A.
I did.
Q.
You did?
A.
Yes, I did.
Q.
What did he tell you?
A.
He didn't answer.
Q.
Did the Defendant tell you that he had received some PPP
money and Economic Injury Disaster Loan funds and could pay you
back the money that he owed you?
A.
No, he did not.
Q.
Your salary and other compensation?
A.
No.
Q.
Did you learn at some point after you left that the
Defendant had been arrested in connection with this case?
A.
Yes.
Q.
When was that?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
I believe it was in July of --
MS. WEINTRAUB: Objection. Relevance.
THE COURT: Sustained.
MS. JIMENEZ: One moment, Your Honor.
(Pause in proceedings.)
MS. JIMENEZ: Can we show the witness one more exhibit
please, 50-6.
COURTROOM DEPUTY: Is this only for the witness?
MS. JIMENEZ: Yeah -- yes, please.
BY MS. JIMENEZ:
Q.
Mr. Graff, do you recognize this document?
A.
Yes.
Q.
What is it?
A.
It was an email that I sent to the corporate attorney to
have my name removed as the manager of various entities that
were listed on Sunbiz.
Q.
Did you copy the Defendant on this email?
A.
Yes.
MS. JIMENEZ: I'd like to move this exhibit into
evidence.
THE COURT: Any objection?
MS. WEINTRAUB: Yes, Your Honor. It's hearsay.
THE COURT: Sustained.
MS. JIMENEZ: It's not offered for the truth.
MS. WEINTRAUB: It's also irrelevant.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: Then -- if it's not offered for the truth,
then it is. The objection is sustained.
(Pause in proceedings.)
MS. JIMENEZ: So Your Honor, the -- if we can go back
to Exhibit 50 -- the last email or the email set -- 50-7, the
last page.
THE COURT: All right.
MS. JIMENEZ: All right. So these documents are
attachments to the email. I'd just like to move them in.
BY MS. JIMENEZ:
Q.
And generally, Mr. Graff, what were these?
A.
These were just general information about the CARES Act
loans.
Q.
And they were -- these records were provided from whom to
whom?
A.
They were provided by a mutual friend of ours to Eric.
Q.
And then how did -- and who did you get them from?
A.
Eric.
Q.
All right.
MS. JIMENEZ: I'd just like to move the attachments
into evidence as well.
THE COURT: Any objection?
MS. WEINTRAUB: No objection, Judge.
THE COURT: All right. Admitted as well.
MS. JIMENEZ: Just for the record, those are
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Government's Exhibit 50-12.
(Government's Exhibit 50-12 received into evidence.)
MS. JIMENEZ: I don't have any other questions of the
witness.
THE COURT: Okay. Cross-examination.
MS. WEINTRAUB: Judge, can we take a five-minute
comfort break?
THE COURT: Yes. Of course.
Let's go ahead and take a five-minute comfort break.
MS. WEINTRAUB: Sorry.
COURT SECURITY OFFICER: All rise.
(Jury not present, 4:11 p.m.)
THE COURT: Okay. We're on a five-minute recess.
(Recess from 4:11 p.m. to 4:18 p.m.)
THE COURT: All right. Let me acknowledge the
presence of the Defendant.
Are both sides ready to continue?
MS. WEINTRAUB: Yes, Your Honor.
MS. JIMENEZ: Yes, Your Honor.
THE COURT: All right. Let's bring in the jury.
COURT SECURITY OFFICER: Remain standing for the jury.
(Before the Jury, 4:18 p.m.)
THE COURT: All right. Welcome back, Ladies and
Gentlemen.
Please be seated, everyone.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
And at the conclusion of the day, we will discuss the
schedule, and I appreciate your patience.
We'll begin with the cross-examination.
MS. WEINTRAUB: Thank you, Your Honor.
CROSS-EXAMINATION
BY MS. WEINTRAUB:
Q.
Mr. Graff, my name is Jayne Weintraub. We've never met
face to face, have we?
A.
No, we have not.
Q.
We have spoken twice on the phone, have we?
A.
Yes.
Q.
And I have spoken with you with your lawyer, Barry Wax?
A.
Correct.
Q.
Now, you've known Eric Sheppard your whole life
practically, right?
A.
Yes.
Q.
You grew up together?
A.
Yes.
Q.
Since you're small kids, right?
A.
Yes.
Q.
You walked at his wedding?
A.
I did.
Q.
You know his family. You know Jennifer and their daughter
Jordan?
A.
I do.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Fair to say that you have been involved and been supported
by Eric's businesses almost all your life?
A.
One more time?
Q.
Sorry?
A.
Can you say that one more time?
Q.
Sure. You've been working for Eric Sheppard -- for over 20
years you worked for him?
A.
Yes.
Q.
You're a successful and well-educated guy, aren't you?
A.
That's an opinion. But yes, I'm well-educated.
Q.
For HM Management, would you say that it's a fair statement
you have coordinated and supervised construction draws and
construction accounting for 36 superstores nationwide?
A.
No.
Q.
No?
A.
No.
Q.
Would you say that you joined -- when you joined HM
Management, it was as a chief financial officer?
A.
No.
Q.
Mr. Graff, I'm going to show you, and only you, M-49, and
ask if that's something that you're familiar with.
A.
Yes.
Q.
It is your biography, isn't it?
A.
It is.
Q.
And you wrote it, didn't you?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Yes.
MS. WEINTRAUB: Your Honor, I'd move M-49 into
evidence.
THE COURT: Is there any objection?
MS. JIMENEZ: Objection. Relevance -- hearsay,
relevance.
MS. WEINTRAUB: Let me see if I can go a little
further --
THE COURT: All right.
MS. WEINTRAUB: -- and ask a few more questions.
BY MS. WEINTRAUB:
Q.
Mr. Graff --
A.
Yes.
Q.
-- it says on this biography that you wrote -- and I quote:
"Mr. Graff was the director of accounting for superstore
construction. Mr. Graff coordinated and supervised
construction draws and accounting for the 36 superstores
nationwide."
Did you write that?
A.
I did.
Q.
You wrote, "In April" --
A.
May I explain?
Q.
Excuse me?
A.
May I explain?
Q.
There's no question. No.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: The witness would like to explain why he
said that.
THE COURT: The question calls for a yes-or-no
response. If you need to explain your answer, you may
certainly do so.
BY MS. WEINTRAUB:
Q.
Mr. Graff, you also wrote your "duties included, and
currently include, development, management of, and accounting
for the company's one-million-plus square feet of commercial
properties." Did you write that?
A.
Yes.
Q.
Was it true?
A.
Yes.
Q.
"Mr. Graff is also responsible for coordinating and
accounting for the projects in the acquisition, development,
and construction phases." Did you write that?
A.
Yes.
Q.
Is it true?
A.
I don't believe that it's -- I don't believe this is fully
accurate.
Q.
But this is what you wrote and put out to the public as
your biography, did you not?
A.
Yes.
Q.
And you don't believe it's fully accurate?
A.
Correct. May I explain?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
What would you like to explain, why you lied?
A.
No.
Q.
Then I don't have any other question about it.
MS. JIMENEZ: Your Honor, the witness would like to
explain his answer.
THE COURT: The question calls for a yes-or-no
response. If you need to explain your answer, you may
certainly do so.
THE WITNESS: So the first reference you made to
construction of superstores, that was my job at AutoNation, not
with -- not with WSG Development or HM Management.
BY MS. WEINTRAUB:
Q.
And other than that, it says: "In April 2000, Mr. Graff
joined HM Management as chief financial officer." You wrote
that, did you not, sir?
A.
Yes.
Q.
Is that true or not true?
A.
We joined WSG Development, which became HM Management.
Q.
Your "duties have included, and currently include
development, management of, and accounting for the company's
one-million-plus square feet of commercial properties." Is
that true?
A.
Development and management and accounting for the
companies, yes.
Q.
And that's Eric Sheppard's companies, correct, that you're
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
referencing, not AutoNation?
A.
That is Eric Sheppard's companies, correct.
Q.
And you were "also responsible for coordinating and
accounting for the projects in the acquisition, development,
and construction phases." Is that accurate?
A.
Yes.
Q.
And that was of Eric Sheppard's properties?
A.
Correct.
Q.
Now, you were a CPA, right?
A.
Yes.
Q.
You had your master's in tax?
A.
No.
Q.
You did not have your master's in tax?
A.
No.
Q.
Have you ever represented that you had a master's in tax?
A.
No.
Q.
Now, the first -- why did you let your CPA license expire?
A.
I wasn't using it for any practical purpose, and I didn't
want to have to continue paying for the continuing education.
Q.
And so you just gave it up?
A.
Yes.
Q.
Did you have a master's in accounting?
A.
Yes.
Q.
Yes?
A.
Yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Now, there came a time when -- let's see. The first few
years you worked for Eric Sheppard, you were the CFO, right?
A.
Yes.
Q.
And then there came a time when you gave that up because
you wanted to be on the development side?
A.
There was both a need and a want. Eric needed me on the
development side, and I wanted to be on the development side.
Q.
And you incorporated Graffco?
A.
Later on.
Q.
And that's a company, by the way, of you and your wife?
A.
Yes.
Q.
And Graffco is a consulting company, correct?
A.
Yes.
Q.
And that was a way that you could do your developing, and
look for developments for yourself, and still work for Eric; is
that right?
A.
That's not why Graffco was formed, no.
Q.
But is that what happened?
A.
Graffco became a company and I primarily did the work at
WSG and HM.
Q.
When did Graffco become a company?
A.
I think around 2009, 2010.
Q.
When you decided that you wanted to be on the development
side, and not on the accounting side anymore, was that to give
you an opportunity to do developing on your own?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
No.
Q.
No? You were not going to develop your own projects?
A.
No.
Q.
Now, you were paid $150,000 a year. Is that what you told
the Government?
A.
Yes.
Q.
And they asked you what you were paid, right?
A.
They asked me? Is that what you said?
Q.
They asked you what you were paid, and you told the FBI
that you made 150,000?
MS. JIMENEZ: Objection. This is outside the scope of
direct and irrelevant.
THE COURT: Overruled. I'll allow it at this point.
THE WITNESS: Yes.
BY MS. WEINTRAUB:
Q.
And you did not tell the Government that in addition to the
$150,000 that Mr. Sheppard paid you that you also had a car
lease, correct?
A.
Correct.
Q.
And the car lease was for a new BMW 5?
A.
Depended on the year. It ranged between a 3 and an X5.
Q.
Because you got to turn them in and upgrade them?
A.
Yeah.
Q.
And he always paid for the deposit and the monthly lease?
A.
Yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
That was part of your compensation?
A.
Correct.
Q.
And that came out to about another 25, 27,000 dollars a
year?
A.
Okay. I didn't do the math, but okay.
Q.
Your car payment was $877 a month, wasn't it?
A.
I don't remember.
Q.
Do you remember how much the deposit was?
A.
Various -- we put deposits at various times.
Q.
And you also got health insurance from Mr. Sheppard, didn't
you, for you and your wife?
A.
Yes, I did.
Q.
And for your family, yes?
A.
I believe so, yes.
Q.
And that -- well, believe so or you know so?
A.
Yes. My kids were still young, under the age -- yes.
Q.
And that also was about $27,000 a year, wasn't it?
A.
Again, I wasn't involved in the payments, but that could be
possible.
Q.
Do you want to see it or do you deny it?
A.
I don't deny it.
Q.
Okay. So in fact, you were making almost $200,000 a year
of compensation from Mr. Sheppard, weren't you, with the car
and the insurance, right?
A.
Yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Okay. Now, also as part of your compensation with
Mr. Sheppard, there were occasions when he gave you some equity
in part of the deals that he was working on, correct?
A.
That's correct.
Q.
And you never put money into a deal, did you?
A.
No.
Q.
You never -- you yourself never scouted and found the
property, correct?
A.
No, that's not correct.
Q.
You did -- you found the property and developed it?
A.
Yes.
Q.
And what property was that?
A.
WSG Arundel, LLC and WSG Hanover, LLC.
Q.
And it's your testimony that you found and developed both
of those yourself without Eric Sheppard?
A.
No. That's not my testimony. I found those deals, put
them together with Eric's backing.
Q.
And you got 10 percent of that, didn't you?
A.
Of those deals, yes.
Q.
And that was another hundred thousand dollars when it was
sold, was it not? One was a hundred, one was 122,000, correct?
A.
I don't think -- one of them wasn't sold while I was still
there.
Q.
Did you get a hundred thousand dollars when it was?
A.
The one that was sold, probably yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And the 122,000, are you saying that you did not get that?
A.
I don't know which one you're referencing.
(Pause in proceedings.)
BY MS. WEINTRAUB:
Q.
Now, you didn't guarantee any of the loans for those deals,
did you?
A.
No.
Q.
I mean, in other words, you didn't take any risk. All the
risk went to Eric Sheppard, right?
A.
I believe for the permanent loans, the end loans, once the
projects were built, all guarantees were joint and several for
standard carve-outs, so I did have a portion of the liability.
Q.
Essentially, it was your job to manage the property
project, correct?
A.
Yes.
Q.
And that's what you got paid for?
A.
Yes.
Q.
And on top of getting paid to do that job, you also enjoyed
some of the equity that we just talked about, right?
A.
For certain projects, yes.
Q.
Now, on the WSG Hanover deal, you got a distribution, we
just said, of a hundred thousand dollars, right?
A.
Yes.
Q.
Put up zero money, correct?
A.
Yes.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And on your K-1 you showed the hundred thousand, right?
A.
Yes.
Q.
Now, one of the partners of Eric at the time was somebody
named Robert Kallman, right?
A.
Yes. But I don't know about -- if he was in Hanover or
not. I don't remember.
Q.
Are you familiar with Robert Kallman?
A.
Yes.
Q.
Very simply, wasn't there a problem between you and Robert
Kallman over a mistake that you made and he didn't want to pay
you the full amount that you initially were promised?
A.
I don't remember it being over a mistake that I made.
Q.
Do you remember having a dispute or a disagreement with
Robert Kallman about it? And I believe it was on the Arundel
deal.
MS. JIMENEZ: Objection. Relevance, Your Honor.
THE COURT: Sustained.
BY MS. WEINTRAUB:
Q.
Didn't you go to Eric Sheppard to help you --
MS. JIMENEZ: Objection.
BY MS. WEINTRAUB:
Q.
-- with Robert Kallman to get money?
MS. JIMENEZ: Objection. Same objection.
THE COURT: Can you focus on the time frame, please.
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. WEINTRAUB: Sure.
BY MS. WEINTRAUB:
Q.
When was this -- this was after you left the company,
wasn't it, that this money had to be paid?
A.
Yes.
Q.
And so, right after you left the company, you were still
asking for Eric's help and he's still giving it to you?
A.
Yes.
Q.
And you went to Eric for help. He went to Kallman, and
resolved it for you, right, and you wound up getting money?
A.
I got some of it, not all of it.
Q.
And when you sat with the Government, and you spoke with
them, you only told them about the $150,000. You never
mentioned this other money either, did you?
A.
Correct.
Q.
Mr. Graff, it was a pretty good deal working for Eric for
20 years, wasn't it?
A.
I enjoyed my time.
Q.
Now, we talked a little about Jeanette Gonzalez, right?
A.
(No verbal response.)
Q.
Yes?
A.
Today?
Q.
Yes.
A.
Yes.
Q.
Now, when you worked for Eric in the Miami Beach office on
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
41st Street -- do you remember that?
A.
I do.
Q.
And Eric referred to the accounting department as
Ms. Soriano and Addy Sosa, right?
A.
There was a lot of people when we were in the Miami Beach
office, yes.
Q.
And the accounting and bookkeeping was done by Denise
Soriano and Addy Sosa, right?
A.
Primarily, yes.
MS. JIMENEZ: Time frame? When? I'm sorry. When was
this?
MS. WEINTRAUB: In the Miami Beach office.
MS. JIMENEZ: Time?
THE COURT: All right. Can we narrow down the time?
THE WITNESS: Can I narrow down the time? Are you
asking me to narrow down the time?
BY MS. WEINTRAUB:
Q.
Do you know when that was when you worked with Addy Sosa
and Denise Soriano?
A.
Probably came around 2004, 2005.
MS. JIMENEZ: Objection, Your Honor, irrelevant.
THE COURT: Overruled. I'll allow it at this point.
BY MS. WEINTRAUB:
Q.
And even when there were a lot of people working, there was
no comptroller officially, was there?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
No.
Q.
And the books were always done by people that were
qualified to do the books, and they had you to ask questions if
they needed, right?
A.
I did not have interaction with Denise and Addy at that
time on any accounting matters.
Q.
Eventually, Jeanette took that over, right -- took that job
over?
A.
Yes.
Q.
And she became the bookkeeper for Eric's companies in about
2014?
A.
Sounds right.
Q.
And for the following many years, you worked pretty closely
with Jeanette, didn't you?
A.
Yes.
Q.
She learned how to do the books from people before her, but
you're sitting pretty close to her and she's always asking you
questions, right?
A.
She learned the accounting from Addy, who was still there
for awhile.
Q.
And you were familiar with -- she did the books on
QuickBooks, right?
A.
Yes.
Q.
QuickBooks is a software application or --
A.
Yes. An accounting software.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
-- program?
A.
Yeah. An accounting software program.
Q.
And you're familiar with QuickBooks, right?
A.
Yes.
Q.
And you're familiar with how the QuickBooks and reports are
kept for Eric Sheppard's companies, aren't you?
A.
I don't know if I understand the question.
Q.
There have been times when you've asked Jeanette Gonzalez
to generate a QuickBooks report for you for one reason or
another; isn't that right?
A.
Yes.
Q.
And she's done that?
A.
Correct.
Q.
Was it Jeanette's role at HM Management and Development to
generate QuickBooks reports?
A.
Yes.
Q.
Now, there were also actual physical filing cabinets,
right, at HM Management and Development offices?
A.
Yes.
Q.
Do you agree that every project involves a lot of paper?
A.
Yes.
Q.
Every project, even though things are done electronically,
wind up being in these huge binders, right?
A.
We had folders for the property and binders for the
accounting.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
And was part of Vanessa's job to do the filing early on?
A.
Yes.
Q.
And did there come a time when Mary Ataca also came to help
with the filing and other tasks that needed to be done?
A.
I don't know Mary's last name. But if you're talking about
Mari, yes, that's her.
Q.
Thank you.
A.
Uh-huh.
Q.
Back to the QuickBooks records. You could run different
kinds of reports on QuickBooks, right?
A.
Yes.
Q.
They're kept in the regular course of Eric Sheppard's
businesses, yes?
A.
They are -- I mean, we use QuickBooks Online, which was a
cloud-based version. So the reports are stored in the company
files.
Q.
And the entities CJUF or Alafaya, they are all kept
separate with different QuickBooks dividers or different entity
programs, right?
MS. JIMENEZ: Objection. Can we talk about time
frame?
THE COURT: Let's narrow it down, please.
MS. WEINTRAUB: Well, to quote the Government:
"Ever."
THE COURT: I'm sorry?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. WEINTRAUB: The Government often said, when I was
asking for time frame: "Ever."
THE COURT: And I asked Ms. Jimenez to narrow down.
So if we can just narrow down the time frame.
BY MS. WEINTRAUB:
Q.
From 2015 on, to your knowledge, were the books kept --
each company was kept separately?
A.
Yes.
Q.
Jeanette Gonzalez processed checks, yes?
A.
Yes.
Q.
She wrote checks?
A.
Yes.
Q.
She reconciled the bank statements?
A.
Yes.
Q.
Now, you said I think on direct that Jeanette Gonzalez
didn't do anything with the CPAs or to help prepare taxes. Do
you remember that line of questioning?
A.
Yes. But I don't think that I said that.
Q.
Okay. Because Jeanette did help preparing tax returns,
right?
A.
She submitted the information to the accounting firm.
Q.
Correct. So she would give the accountants whatever they
asked for?
A.
Correct.
Q.
She would give them -- or reconcile bank statements?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Yes.
Q.
Whatever the expenses and the ledgers that had to be
separated and reflected properly -- she gave them all of her
books, right?
A.
Correct.
Q.
So that the tax returns could be prepared properly by the
CPAs?
A.
Yes.
Q.
Now, the CPAs, that's Neal Cupersmith's office. He
originally worked with Eric Sheppard 20, 25 years ago, right?
A.
Yes.
Q.
And they remained the accounting firm until Eric's arrest,
right?
A.
I know they were there when I left. I don't know how long
they stayed --
Q.
Well, even until -- well, from the time you got there till
the time you left, it was Neal Cupersmith's firm that did the
accounting for all of Eric's businesses; is that correct?
A.
Yes.
Q.
And there were about 28 different business entities that
tax returns had to be generated on. You knew that, right?
A.
I don't know the exact number. There were a lot.
Q.
Plus, he had personal income tax returns to do?
A.
Yes.
Q.
Plus, you know that Cupersmith also did the family's tax
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
returns, including Jennifer's, right?
A.
I don't know that.
Q.
Okay. Now, the Government showed you a lot of documents
and asked you, I guess, to be their expert on Eric's
handwriting. Do you remember those documents?
A.
Yes.
Q.
Now, you and I have spoken, right?
A.
Yes.
Q.
And you and I have spoken with your lawyer on the phone as
well, right?
A.
Correct.
Q.
And after the first time you met with the Government, you
hired a lawyer?
A.
I don't know if it was after the first time, but yes.
Q.
And --
MS. WEINTRAUB: M-34, Chris.
BY MS. WEINTRAUB:
Q.
And let's look at some of these documents. Looking at -- I
have it marked as M-34. Do you see it in front of you?
A.
Yes, I do.
Q.
Do you remember being asked about this document?
MS. WEINTRAUB: I don't remember what exhibit it is.
MS. JIMENEZ: Which number, please?
MS. WEINTRAUB: I'm asking for the exhibit number.
THE COURT: Is M-34 in evidence?
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400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MR. CAVALLO: I'm double-checking.
MS. MARTINEZ: It may be in evidence as a Government
exhibit, but we just need the number.
MS. WEINTRAUB: It is in evidence. I --
THE COURT: All right. If we can just identify it for
the record as the exhibit number.
Does the Government have any objection -- you know the
exhibits. Is this part of the Government's exhibits? Is there
an objection to the introduction of M-34?
MS. MARTINEZ: It appears to be a Government exhibit,
Your Honor. We're just looking for the --
MR. CAVALLO: Your Honor, it's Exhibit 19-16.
THE COURT: Thank you.
All right. Then you may continue.
BY MS. WEINTRAUB:
Q.
Mr. Graff, as you sit here under oath, are you swearing to
this jury that that's Eric Sheppard's handwriting that you see?
MS. MARTINEZ: You didn't show him that.
THE WITNESS: That looks to be Eric Sheppard's
handwriting to me.
BY MS. WEINTRAUB:
Q.
Let's stop with -- we are being very equivocal. Because
you've said things like: "Well, I feel like it's Eric's
signature," right? You said that?
MS. JIMENEZ: Objection. He hasn't said that here.
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: The objection is sustained. You may
continue.
BY MS. WEINTRAUB:
Q.
Do you remember saying: "It feels like Eric's signature"?
Yes or no?
A.
I don't remember.
Q.
Do you remember speaking with the FBI agent on
September 14th?
A.
I don't remember the exact dates.
Q.
Does it sound familiar that it was in the middle of
September?
A.
Yes. That's possible.
Q.
Do you remember -- and who was at that meeting? Let's see.
FBI Sarah Halleran was at that meeting? She's sitting right
there at the Government's table, right?
A.
Yes.
Q.
The prosecutor was there. Assistant US attorney
Ms. Jimenez and Ms. Martinez, both of them were there, right?
A.
Yes.
Q.
And do you remember saying that the signature, quote -- and
I'm quoting: "Feels like Eric Sheppard's signature"?
A.
Yes.
Q.
So when you said: "It feels like," do you remember then
speaking with me with your lawyer and we talked about not
speculating? Do you remember that?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
Yes.
Q.
And do you remember talking about whether or not you would
be able to swear under oath that, in fact, you believe there's
no doubt that's Eric's signature? Do you remember that?
A.
Yes.
Q.
And what did you say?
A.
In certain cases I could. In certain cases I could not.
Q.
And do you remember what you said about this document, that
you could not swear that it was Eric's signature?
A.
I don't remember that.
Q.
You also said that the handwritten document, which is
Exhibit --
MR. CAVALLO: It's the same exhibit.
BY MS. WEINTRAUB:
Q.
Showing you the second page. You said to the FBI that the
handwritten names were not like Eric's. Do you remember that?
A.
Yes.
Q.
But the Government didn't ask you that when she was just up
here a half hour ago, right?
A.
No.
Q.
You also advised the Government that, as to the numbers --
you said the letters were not Eric Sheppard's, and you said the
handwritten numbers didn't appear to be. Do you remember that?
A.
Yes.
Q.
You also didn't tell that to the Government when they were
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Case 1:22-cr-20290-BB Document 313 Entered on FLSD Docket 02/25/2025 Page 210 of 221
211
Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
up here a little while ago, did you?
A.
Not if they didn't ask.
Q.
You told the Government that you were unsure and you did
not know whether or not the handwriting shown --
MS. WEINTRAUB: M-44 and 46 --
BY MS. WEINTRAUB:
Q.
-- were Eric's handwriting. Do you remember that? I'll
show you the document.
MR. CAVALLO: Just for the witness.
MS. WEINTRAUB: Can we pull up 44 and 46.
Okay. I must have it wrong. If I can have a minute,
Judge.
(Pause in proceedings.)
MS. WEINTRAUB: Go to the signature.
MS. JIMENEZ: This document's not in evidence.
MS. WEINTRAUB: I don't know what exhibit it is. But
I have it marked, Your Honor, as our Defense Exhibit M-35.
THE COURT: All right. Let's lay the appropriate
foundation. If it's not in evidence, showing the witness only,
please.
BY MS. WEINTRAUB:
Q.
Do you remember being shown this document?
A.
By the Government?
Q.
Sorry?
A.
By the Government or now?
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Case 1:22-cr-20290-BB Document 313 Entered on FLSD Docket 02/25/2025 Page 211 of 221
212
Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
Q.
Yes. By the Government. Did I ever show you any document?
A.
I'm just looking at it now. Sorry.
Yes.
Q.
That's confusing. Okay. Stop.
Did the Government show you this document? It is a
lease, and it says -- in the bottom right-hand corner -- there
are numbers in red -- "SHEPP 589." See that?
A.
I do.
Q.
Did the Government show you this?
A.
They did.
Q.
Did they ask you if you thought that was Eric's signature?
A.
They asked me that.
Q.
They did not?
A.
They did ask me that.
Q.
And what did you tell them?
A.
That does not look like Eric's signature.
Q.
Do you know the handwriting of other workers --
MS. WEINTRAUB: You can take that down, Chris.
BY MS. WEINTRAUB:
Q.
Do you know the handwriting of other workers that were
working in the business?
A.
Not overly well.
Q.
Sorry?
A.
Not overly well.
Q.
Do you know Glenn Sheppard's handwriting?
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Case 1:22-cr-20290-BB Document 313 Entered on FLSD Docket 02/25/2025 Page 212 of 221
213
Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
I'd have to see something to recognize it but not offhand.
Q.
Have you ever seen him sign something on a regular basis to
recognize it?
A.
Not on a regular basis, no.
Q.
How about Carlos Granda? Have you ever seen him sign
things?
A.
Don't know who that is.
Q.
How about Jeff Vasilas? You ever see him sign things?
A.
No.
MS. WEINTRAUB: Now, can you bring up 19-16 again. Go
up with the other people.
BY MS. WEINTRAUB:
Q.
By the way -- so Jeanette Gonzalez would keep -- would know
your Social Security number, right?
A.
I don't know if she'd know it by heart, but she would have
access to it.
Q.
I didn't ask you if she knew it by heart. She has the
records of it, right?
A.
I would assume so, yes.
Q.
She has your home address?
A.
Yes.
Q.
Now, since there would be records of your Social Security
number, you're not saying that it was Eric Sheppard that put
the wrong Social Security number there, especially since you
don't think the numbers are his, right?
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Case 1:22-cr-20290-BB Document 313 Entered on FLSD Docket 02/25/2025 Page 213 of 221
214
Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
A.
I'm saying that's not my Social Security number.
Q.
Okay. But you're not swearing to this jury that you think
that Eric Sheppard wrote that, right?
A.
No.
Q.
Is that correct?
A.
That's correct. Sorry.
Q.
No. I apologize. The truth is, is that you don't know who
signed that document or wrote that document, do you?
A.
No.
Q.
And you don't know who submitted that, do you?
A.
No.
Q.
And sitting here, without guessing and without speculating,
you can't swear or say that Eric Sheppard would have told
anybody to do that, can you?
A.
Say that one more time so can I follow you. I'm sorry.
Q.
Sure. Sitting here, without speculating, you're not saying
under oath -- it's not your testimony that Eric must have told
somebody to write that and put the numbers down wrong?
A.
Yes. Correct.
Q.
And the lease that we looked at before, the same thing.
You recognize that's not Eric's signature. You don't know who
signed it, do you?
A.
No, I don't.
Q.
And you don't know if whoever forged Eric's name had
permission to do that, do you?
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: Objection.
THE WITNESS: I don't.
MS. JIMENEZ: What does that have to do with this
document? Are we talking about this document?
THE COURT: I don't think it's referring to the
document. Is that the objection?
MS. JIMENEZ: Yes. I don't know which document she's
talking about.
MS. WEINTRAUB: We can take this document down, Judge.
I apologize if there was a -- and put back the lease, which
is --
MR. CAVALLO: The lease should only go to the witness.
THE COURT: All right.
BY MS. WEINTRAUB:
Q.
Looking at M-35 again, you already testified a few minutes
ago that you don't believe that's Eric's signature on that
lease, right?
A.
Right.
Q.
And my question to you is: You don't know who forged his
name, do you?
MS. JIMENEZ: Objection. That's not what he said.
THE COURT: Sustained.
BY MS. WEINTRAUB:
Q.
Do you know who wrote that name?
A.
No.
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Case 1:22-cr-20290-BB Document 313 Entered on FLSD Docket 02/25/2025 Page 215 of 221
216
Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
THE COURT: Ms. Weintraub, I just want to remind you
that one of the jurors needs to leave at precisely five
o'clock.
MS. WEINTRAUB: Then, respectfully, Judge, can we
break?
THE COURT: At the appropriate time that you're ready
to break.
MS. WEINTRAUB: I think this is -- I think this is
fine.
THE COURT: All right.
Then, Ladies and Gentlemen, we will certainly be
respectful of your time.
Now, I understand that Liz has spoken with each of
you. And I am going to ask that Juror Number 7, Ms. Marichal,
if you will remain in the courtroom.
But with regard to the remainder of the members of our
jury, the schedule will be as follows. Recall that we will not
be in session tomorrow or Friday. On Monday, December 11th, we
will start right at nine a.m., and it will be a full day from
nine to five with the appropriate breaks.
On Tuesday, December 12th, we'll begin at 9:30. It
will be a full day from 9:30 to five p.m. On Wednesday,
December 13th, we will begin at ten a.m. and we will conclude
at five. And on Thursday, December 14th, we'll begin at
9:30 and we'll conclude at four p.m. And to be respectful of
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Case 1:22-cr-20290-BB Document 313 Entered on FLSD Docket 02/25/2025 Page 216 of 221
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
two of the jurors, we will not be in session on December 15th.
Okay. So I have given you the schedule. Let me also
remind you that, as we adjourn -- and I will not see you until
Monday, December 11th -- you are not to discuss this case with
anyone. You are not to receive any additional information.
You're not to read about reports that there may be about the
case. Everything learned about the case is learned in this
courtroom.
I would ask that you place your juror notes in the
jury room that will remain locked.
Have a wonderful rest of the week and weekend, and I
will see you on Monday, December 11th, at nine a.m.
And Ms. Marichal, if you'll remain in the courtroom.
COURT SECURITY OFFICER: All rise.
(Jury not present, 4:58 p.m.)
THE COURT: All right. Go ahead and have a seat,
everyone.
Ms. Marichal, I was informed by the courtroom deputy
that you are unable to work past December 12th. When I did
first ask you about your time commitments, obviously we didn't
anticipate that we would need to continue through that week.
So as a result, based on the hardship that it would place on
you, we have agreed to excuse you.
Now, having said that, Ms. Marichal, the trial is
ongoing. You are not to discuss this case with anyone, nor
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Case 1:22-cr-20290-BB Document 313 Entered on FLSD Docket 02/25/2025 Page 217 of 221
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
permit anyone to speak with you. At this point, you are
excused with the thanks of the Court, but I want to ensure that
the Court's admonition applies, even though you are excused as
a juror, and the courtroom deputy will advise you at the
conclusion of the case. And then at that point obviously there
would be no further order from this Court.
All right. The courtroom deputy will give you further
instructions. I would ask that -- at this time, that you go
through the jury room because Liz Gariazzo is back there, and
she will speak directly to you.
Thank you, Ms. Marichal. And you are excused with the
thanks of the Court.
COURT SECURITY OFFICER: All rise.
THE COURT: Thank you, Ms. Marichal.
(Juror Number 7 excused, 5:00 p.m.)
THE COURT: All right. Go ahead and have a seat.
Once again, Mr. Graff, we will see you on Monday,
December 11th, at nine a.m. Since you are still on the witness
stand, you're not to discuss your anticipated testimony, the
testimony of any individual, or any aspect of the case. And I
will see you on Monday, December 11th, at nine a.m. All right,
sir?
THE WITNESS: Okay.
THE COURT: Are there matters that we need to address
at this time before I see the parties here on Monday,
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
December 11th?
MS. WEINTRAUB: Witnesses on Monday, Judge.
THE COURT: All right. Ms. Jimenez or Ms. Martinez,
if you can advise the Court, following Mr. Graff's testimony,
who will the Government be calling on Monday, December 11th?
MS. JIMENEZ: Yes, Your Honor. The Government will be
calling Neal Cupersmith, Brent Motes, Nelia Palancar.
THE COURT: Do you believe that will take us through
the day?
MS. JIMENEZ: Unfortunately, I do.
THE COURT: All right, then. Are there any issues
with regard to particular exhibits?
And let me just remind the parties that the purpose of
conferring before the pretrial conference and listing exhibits
by way of filing the exhibit list on the docket is so that the
parties are expected to review the exhibits ahead of time and
be prepared to make any objections. So with regard to any
exhibits that have been listed, if you will confer tomorrow,
Friday, or certainly before December 11th, so that the Defense
is well aware of the exhibits that will be introduced. All
right?
MS. WEINTRAUB: Yes, Your Honor.
MS. JIMENEZ: Yes.
THE COURT: Is there anything further that we need to
address? On behalf of the Government?
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Case 1:22-cr-20290-BB Document 313 Entered on FLSD Docket 02/25/2025 Page 219 of 221
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
MS. JIMENEZ: No, Your Honor.
THE COURT: On behalf of the Defendant?
MS. WEINTRAUB: No, Judge. Just on a personal note, I
would say happy holiday.
THE COURT: And to you as well. To everyone, a happy
holiday season.
Let me also remind you that you have free use of the
conference rooms. And the court security officer will lock the
courtroom, as well as the conference room, so you do not need
to take any of the items. They'll remain secure. Okay.
MR. ETRA: Thank you.
MS. WEINTRAUB: Thank you.
THE COURT: Take good care. Have a nice evening.
(Proceedings adjourned at 5:02 p.m.)
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Case 1:22-cr-20290-BB Document 313 Entered on FLSD Docket 02/25/2025 Page 220 of 221
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Yvette Hernandez, Official Court Reporter
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
UNITED STATES OF AMERICA )
ss:
SOUTHERN DISTRICT OF FLORIDA
)
C E R T I F I C A T E
I, Yvette Hernandez, Certified Shorthand Reporter in
and for the United States District Court for the Southern
District of Florida, do hereby certify that I was present at,
and reported in machine shorthand, the proceedings had the 6th
day of December, 2023, in the above-mentioned court; and that
the foregoing transcript is a true, correct, and complete
transcript of my stenographic notes.
I further certify that this transcript contains pages
1 - 221.
IN WITNESS WHEREOF, I have hereunto set my hand at
Miami, Florida, this 25th day of February, 2025.
/s/Yvette Hernandez
Yvette Hernandez, CSR, RPR, CLR, CRR, RMR
400 North Miami Avenue, 10-2
Miami, Florida 33128
(305) 523-5698
yvette_hernandez@flsd.uscourts.gov
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