| NEW YORK, June 10
NEW YORK, June 10 A former partner at accounting
firm BDO Seidman was sentenced to three months in prison Tuesday
after admitting to participating in a massive tax shelter scheme
that defrauded the U.S. government.
Robert Greisman, 63, was the third one-time BDO partner to
be sentenced by U.S. District Judge William Pauley in Manhattan
this week for a tax shelter conspiracy involving their firm and
the law firm Jenkens & Gilchrist.
Greisman pleaded guilty to conspiracy, tax evasion and
Internal Revenue Service obstruction charges in 2009. Four other
BDO partners or employees had also pleaded guilty in the case.
BDO USA, as the accounting firm is now known, agreed in June
2012 to pay $50 million to resolve related government claims
through a deferred prosecution agreement.
Greisman had sought probation after agreeing to cooperate
with authorities, an argument also used by Charles Bee and
Adrian Dicker, two former BDO vice chairmen.
But Pauley said jail was required in light of the
"breathtaking" fraud, which caused the United States to lose
$1.5 billion in tax revenue. He issued prison terms of 1-1/3
years for Bee and 10 months for Dicker on Monday.
"The rule of law demands punishment be meted out here,"
Greisman's jail term will be followed by three years of
probation, including six months of home confinement. He was also
ordered, together with other co-conspirators, to make more than
$69 million in restitution to the Internal Revenue Service.
"My regret is ever-present in my mind each and every day,"
Greisman told Pauley on Tuesday.
Prosecutors said Greisman, who worked in BDO's Chicago
office from 1998 to 2004, had designed, marketed and implemented
fraudulent tax shelters with Jenkens & Gilchrist.
The government said he was the primary contact at BDO for
two Jenkens partners, Paul Daugerdas and Donna Guerin, as well
as David Parse, then a Deutsche Bank AG broker who
prosecutors said participated in the scheme.
Greisman testified in 2011 in a trial against Daugerdas,
Guerin and Parse as well as Denis Field, BDO's former chief
executive officer, and another Deutsche broker, Raymond
Brubaker. Brubaker was acquitted, while the other four were
Parse was sentenced in 2013 to 3-1/2 years in prison, while
Daugerdas, Guerin and Field won a retrial. Guerin pleaded guilty
to conspiracy and tax evasion charges ahead of the second trial
and was sentenced last year to eight years in prison.
At the retrial, a jury acquitted Field in October while
convicting Daugerdas on seven of 16 counts he faced, including
conspiracy, tax evasion and mail fraud.
Daugerdas is scheduled for sentencing on June 25. In a court
filing Monday, his lawyers argued against a 20-year prison
sentenced recommended by the court's probation department,
asking Pauley to instead impose no more than 2-1/2 years in
The case is U.S. v. Daugerdas, U.S. District Court, Southern
District of New York, No. 09-cr-00581.
(Reporting by Nate Raymond in New York; Editing by Lisa Von