| 9-41.001 | Resource Materials |
| 9-41.010 | Report of Violations of Bankruptcy Fraud |
9-41.001 - Resource Materials
See the Criminal Resource Manual for a discussion of bankruptcy fraud law, and sample indictments:
| Bankruptcy Fraud | Criminal Resource Manual at 838 |
| Report of Violations | Criminal Resource Manual at 839 |
| Overview of 18 U.S.C. § 152 Violations | Criminal Resource Manual at 840 |
| Concealment of Property—18 U.S.C. § 152(1) | Criminal Resource Manual at 841 |
| Sample Indictment—Concealing Assets, 18 U.S.C. § 152(1)—Chapter 7 | Criminal Resource Manual at 842 |
| Sample Indictment—Concealing Assets, 18 U.S.C. § 152(1)—Chapter 11 | Criminal Resource Manual at 843 |
| Sample Indictment—Money Laundering, 18 U.S.C. § 1956(a)(1)(B)(i) | Criminal Resource Manual at 844 |
| False Oath or Account—18 U.S.C. § 152(2) | Criminal Resource Manual at 845 |
| Sample Indictment—False Statement Under Oath, 18 U.S.C. § 152(2) | Criminal Resource Manual at 846 |
| Sample Indictment—False Social Security Number, 42 U.S.C. § 408(a)(7)(B) | Criminal Resource Manual at 847 |
| False Declarations—18 U.S.C. § 152(3) | Criminal Resource Manual at 848 |
| Sample Indictment—False Statement Under Penalty of Perjury, 18 U.S.C. § 152(3)—Omission of Assets on Bankruptcy Petition and Schedules | Criminal Resource Manual at 849 |
| Sample Indictment—Omission of an Answer as a False Statement Under Penalty of Perjury, 18 U.S.C. §152(3) | Criminal Resource Manual at 850 |
| False Claims—18 U.S.C. § 152(4) | Criminal Resource Manual at 851 |
| Sample Indictment—False Claim, 18 U.S.C. § 152(4) | Criminal Resource Manual at 852 |
| Fraudulent Receipt of Property—18 U.S.C. § 152(5) | Criminal Resource Manual at 853 |
| Sample Indictment—Knowingly Receiving Property of Debtor, 18 U.S.C. § 152(5) | Criminal Resource Manual at 854 |
| Extortion and Bribery—18 U.S.C. § 152(6) | Criminal Resource Manual at 855 |
| Sample Indictment—Forbearance, 18 U.S.C. § 152(6) | Criminal Resource Manual at 856 |
| Sample Indictment—Attorney's Fee, Bankruptcy Fraud, 18 U.S.C. § 152(6) | Criminal Resource Manual at 857 |
| Fraudulent Transfer or Concealment—18 U.S.C. § 152(7) | Criminal Resource Manual at 858 |
| Sample Indictment—Bust Out, 18 U.S.C. § 152(7) | Criminal Resource Manual at 859 |
| Sample Indictment—Fraudulent Transfer in Contemplation of Bankruptcy, 18 U.S.C. § 152(7) | Criminal Resource Manual at 860 |
| Sample Indictment—Fraudulent Transfer of Property, 18 U.S.C. § 152(7) | Criminal Resource Manual at 861 |
| Sample Indictment—Fraudulent Transfer of Property in Contemplation of Bankruptcy, 18 U.S.C. § 152(7) | Criminal Resource Manual at 862 |
| Destruction or Alteration of Recorded Information—18 U.S.C. § 152(8) | Criminal Resource Manual at 863 |
| Sample Indictment—Destroying or Mutilating Records of Debtor, 18 U.S.C. § 152(8) | Criminal Resource Manual at 864 |
| Sample Indictment—Concealing Records of Debtor, 18 U.S.C. § 152(8) | Criminal Resource Manual at 865 |
| Sample Indictment—Falsifying Records of the Debtor, 18 U.S.C. § 152(8) | Criminal Resource Manual at 866 |
| Withholding of Recorded Information—18 U.S.C. § 152(9) | Criminal Resource Manual at 867 |
| Sample Indictment—Withholding Records of the Debtor, 18 U.S.C. § 152(9) | Criminal Resource Manual at 868 |
| Statute of Limitations—18 U.S.C. § 3284 | Criminal Resource Manual at 869 |
| Embezzlement against Estate—18 U.S.C. § 153 | Criminal Resource Manual at 870 |
| Sample Indictment—Embezzlement by Trustee or Employee, 18 U.S.C. §§ 153 and 645 | Criminal Resource Manual at 871 |
| Sample Indictment—Embezzlement by Trustee or Employee, 18 U.S.C. §§ 153 and 645 | Criminal Resource Manual at 872 |
| Adverse Interest and Conduct—18 U.S.C. § 154 | Criminal Resource Manual at 872 |
| Sample Indictment—Adverse Interest, 18 U.S.C. § 155 | Criminal Resource Manual at 876 |
| Knowing Disregard of Bankruptcy Laws—18 U.S.C. § 156 | Criminal Resource Manual at 877 |
| Sample Indictment—Knowing Violation of Bankruptcy Law or Rule, 18 U.S.C. § 156 | Criminal Resource Manual at 878 |
| Bankruptcy Fraud—18 U.S.C. § 157 | Criminal Resource Manual at 879 |
| Sample Indictment—Bankruptcy Fraud, 18 U.S.C. § 157, False Claim to be in Bankruptcy, 18 U.S.C. § 157 | Criminal Resource Manual at 880 |
| Sample Indictment—Concealing a Scheme or Artifice to Defraud, 18 U.S.C. § 157 | Criminal Resource Manual at 881 |
| Sample Indictment—Equity Skimming, 18 U.S.C. § 157 | Criminal Resource Manual at 882 |
9-41.010 - Report of Violations of Bankruptcy Fraud
Section 3057(a) of Title 18, United States Code, requires a judge, receiver or trustee having reasonable grounds for believing that any violation of laws of the United States relating to insolvent debtors, receiverships or reorganization plans has been committed, to report all the facts and circumstances to the appropriate United States Attorney (USA). Upon receipt of this report, the USA determines whether an investigation should be commenced; and upon completion of this investigation, the USA decides whether criminal action is warranted. A report by a judge, receiver or trustee of possible violations is not a condition precedent to the initiation of an investigation.
When a matter referred to the USA pursuant to 18 U.S.C. § 3057(a) by a judge, receiver or trustee is declined, 18 U.S.C. § 3057(b) requires that the USA "report the facts of the case to the Attorney General for his direction." This statutory directive is satisfied by providing the Fraud Section, Criminal Division, with a concise summary of the facts of the case and the reasons for declining it. Concurrence with the decision to decline may be presumed if no disagreement is expressed by the Fraud Section.
The personal opinion of the judge or trustee as to whether a criminal offense has occurred or as to whether criminal proceedings should or should not be commenced is in no way binding on the USA or determinative of the issues involved. Similarly, the decision of an officer of the Bankruptcy Court not to refer a matter to the USA should not be determinative in any prosecutive analysis.
[cited in USAM 9-2.111]