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Sam E. Antar @SamAntar - MAJOR: Independent forensic accountant Tracy Coenen (CPA, CFF) just published her analysis of how to prove intent in the Letitia James mortgage fraud case.
Her conclusion? "The record strongly points to 'yes'" - the evidence shows James intended to deceive.
Read Tracy Coenen's full analysis:
➡
https://www.sequenceinc.com/fraudfiles/proving-intent-in-the-letitia-james-mortgage-fraud-case/
Here's how forensic accountants prove criminal intent:
➡ Coenen:
+ "Usually, intent isn't shown through a single act. It is proven through a pattern of behavior."
+ "Patterns 'tell on' people. They reveal a state of mind."
Coenen identifies four key indicators forensic accountants look for:
1 REPETITION – Multiple instances show conscious acts and knowledge
2 TIMING – When you act matters as much as what you do
3 BENEFIT – Financial gains show motive
4 COVER-UP – Hiding truth after scrutiny signals intent
How does this framework apply to the James case?
Coenen identifies specific red flags that "could be analyzed relative to the Tish James case":
- "Contradictory statements on multiple occasions – This is actually the core of the case"
- "Different stories to different gatekeepers, depending on the financial advantage – Banks, insurers, the IRS, and state disclosure authorities each received a version that served a purpose"
- "A repeating pattern that creates a benefit... Repetition across years, lenders, and agencies looks deliberate, especially when the misstatement consistently produces a financial advantage"
- "Lack of contemporaneous correction... To claim 'error' only after the discrepancies were uncovered and made public years later, suggests they weren't really errors"
- "Knowledge and experience – A sophisticated public official who has seen and signed many real estate and disclosure documents knows what occupancy and unit classifications mean"
The legal standard under 18 U.S.C. § 1014:
- Prosecutors must prove:
+ Knowingly made false statement
+ Intent to influence
- "It doesn't require that a bank relied on the false statement or lost money."
Coenen's bottom line:
- "Intent separates a mistake from a crime."
- "The question is not whether the paperwork conflicts. It does. The question is whether the conflicts, timing, pattern, and benefits show she intended to deceive."
- "The record strongly points to 'yes.'"
- This dismantles the "weak case" narrative. When a respected forensic accountant applies standard fraud investigation methods to the evidence, the pattern of contradictory sworn statements proves intent.
FOLLOW TRACY COENEN ON X
➡ @sequencein
#LetitiaJames #ForensicAccounting
https://x.com/SamAntar/status/1978511822647927218
Sarah Huckabee Sanders @SarahHuckabee - Spent the first day of my annual farm tour in the Delta yesterday.
It’s no secret our row crop farmers are struggling. My administration is working with @realDonaldTrump and @SecRollins to do what it takes to help the men and women who feed and clothe America stay strong. We love our Arkansas Farmers!
https://x.com/SarahHuckabee/status/1978084938898374730
Sassafrass84 @Sassafrass_84 - My tax dollars are happy to fund this. This is gold.
https://x.com/Sassafrass_84/status/1978213572275572775
Science girl @gunsnrosesgirl3 - Video: Miniature train clearing snow along the fence
https://x.com/gunsnrosesgirl3/status/1977967194987237464
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