CAREER SUMMARY

            * Partner in the private investigative firm of Wells and Nielsen.  The firm specializes in conducting investigations for defense counsel,
corporations and insurance companies.  Areas of investigation include white collar fraud, defense contract fraud, environmental issues,
telemarketing fraud, income tax violations, insurance fraud, sexual harassment, wrongful termination, food and drug issues, medical fraud,
embezzlement, real estate defects, election law violations, bank fraud, currency trading, money laundering, civil judgments, civil forfeitures,
patent infringement, theft of intellectual property and extensive newspaper management experience. 
            * Over 27 years of experience as a Special Agent with the Criminal Investigation Division of the Internal Revenue Service conducting
complex investigations involving securities and general fraud, narcotics, money laundering and civil and criminal asset forfeitures
            * Taught financial investigations, asset identification and documentation, sources of information to State and local officers in connection
with Drug Enforcement Administration (DEA) training program
            * Testified as an expert witness in currency and financial crimes in Federal District Court in the Southern Judicial District of California
and in financial investigations and money laundering in Central Judicial District of California
            * Awarded DEA Administrator’s award for work in connection with a large conspiracy involving the forfeiture of more than $12 million in
assets and the conviction of more than 100 defendants

PROFESSIONAL EXPERIENCE

            INTERNAL REVENUE SERVICE
            SPECIAL AGENT/CRIMINAL INVESTIGATOR                             
            Conducted complex criminal and conspiracy investigations involving individuals and domestic and foreign businesses for violations of
income tax, securities, narcotics and money laundering statutes.  Investigations have included assignments to Organized Crime Strike Forces,
Financial Investigative Task Forces and the Presidential Organized Crime Drug Enforcement Task Force.

            SUPERVISORY CRIMINAL INVESTIGATOR                                       
            Supervised groups of 10-12 Special Agents, an investigative aide and a secretary.  Was responsible for recruiting, hiring, training and
developing of agents in the group.  Was also responsible for meeting with agents regularly to discuss their ongoing investigations.  Many of the
investigations were against large multi-national corporations and involved personal and corporate tax and criminal law as well as administrative
procedures.

COMMENDATIONS

Recipient, Internal Revenue Service Award - International Narcotic Enforcement Officers Association
Letters of Appreciation -  Drug Enforcement Administration, San Diego Office
Course Developer for IRS National Training Program
Letter of Appreciation   - Director of F. B. I.
Letter of Appreciation   - United States Attorney
Letter of Appreciation   - Tax Division, Department of Justice
Performance Awards    - Internal Revenue Service
Special Act Awards       - Internal Revenue Service

PROFESSIONAL ASSOCIATIONS

Association of Certified Fraud Specialists
National Association of Legal Investigators
Association of Former Special Agents of the I. R. S.
Alliance of Investigative and Security Specialists
Intelnet

SPECIALIZED TRAINING AND SKILLS

• IRS Enrolled Agent
• Certified Fraud Specialist
• Forensic Accounting
• Analysis of voluminous books and financial records
• Surveillance - physical, photographic, video and electronic
• Extensive knowledge of Federal procedures relating to: Criminal and civil investigations, grand jury investigations, civil and criminal
  asset forfeitures, financial investigations and prosecutions
• Familiarity with Federal crimes and investigative agencies
• Qualified as an expert witness in U. S. District Court re:  money laundering and financial investigations
• Search warrant planning and execution and handling and processing of physical evidence
• Development and handling of confidential informants
• Interrogation
• Knowledge of two way radio communications systems and electronic surveillance equipment
• Knowledge of computer programs to assist investigations as well as on-line information systems
• Public speaking and classroom instruction