senior police & fire advocate information & resource conference wednesday, october 29, 2014

ROGER DEMERS, ESQUIRE, RI DEPARTMENT OF ATTORNEY GENERAL ELDER ABUSE UNIT CHIEF

LORI A. TELLIER, CPA, CFE, RI STATE POLICEFINANCIAL CRIMES UNIT

SENIOR POLICE & FIRE ADVOCATE INFORMATION & RESOURCE CONFERENCEWEDNESDAY, OCTOBER 29, 2014

LETTER OF COMPLAINT

SHEILA M. COOLEY, ESQ. ATTORNEY FOR DEA

DMAT EXCERPT

FROM ATTORNEY STEVE MORRISSEY

BARBARA MOONEY CHECK REGISTER

LETTER FROM CATHY N.‘S SON–IN-LAW

HOW TO PROCEED?

RISP investigation using search warrants?

or

State-wide grand jury investigation

ADDITIONAL INFO FROM JACK PAYNE, ESQ. Letter from Cathy N., former girlfriend of Vieira Files, files, and files

obtained from Vieira – health records, tax returns, his file on brokerage accounts of the Mooneys

records that he has accumulated conducting his due diligence as the newly appointed guardian for Barbara Mooney – Navy Federal Credit Union, Washington Trust and USAA

Anything he could find that would be helpful!

LETTER FROM CATHY N.

Jim talked about wealthy couple living in Hope Valley

They had “millions” Bragged about him “having control”

because he was “power of attorney” They thought of him as a son and

wanted to leave him their money Their son and daughter were only

interested in their money!

MORE FROM CATHY N.

Jim had a new girlfriend, Betty V. whom Jim hired to be caretaker for Mrs. Mooney

Jim owned a condo in West Warwick that was a warehouse of paintings, statues, and other collectibles that he was buying on eBay

Jim bought over 600 items on eBay Jim’s daughter Joy was involved with the eBay

purchases Joy’s live-in boyfriend put all his assets in her name –

acting on Jim’s advice Cathy provided us with detailed information regarding

the eBay user names

SOME EBAY USER NAMES

“Jason Eipa” “artsrus4u” Joy’s username “zorragalway” “marshmallowarts” – Cathy’s username Bought items from “artworldwide19”

JAMES E. VIEIRA

NAVY FEDERAL CREDIT UNION

WHAT DID WE LEARN?

Daniel Mooney, Jr. – retired Navy Captain Very knowledgeable about the stock market

and his investments Barbara Mooney – retired math teacher

Paid the household bills and managed her accounts

Was suffering from dementia The Mooney’s had three children: Daniel

Mooney, III, Deborah O’Brien and Frederick

MOONEY ASSETS

Bank accounts at The Washington Trust Company, Navy Federal Credit Union and USAA

Brokerage account at Merrill Lynch Real estate parcels including their

residence, cabin in Hopkinton and lots in Charlestown and Narragansett

ESTATE PLANNING

SUBPOENAE FOR MOONEY RECORDS

Merrill Lynch Navy Federal Credit Union The Washington Trust Company USAA Investment Management

Company Barbara Mooney’s personal physicians RI Division of Taxation

SUBPOENAE FOR VIEIRA RECORDS

Chartway Federal Credit Union eBay and PayPal HSBC Card Services JP Morgan/Chase Bank Chase Bank Bank of America Coventry Credit Union RI Division of Taxation

TIMELINE 6/6/1918 Daniel J. Mooney, Jr. is born 7/25/1919 Barbara Mooney is born Dec-97 James Vieira starts to date Catherine N. 1998 Daniel Mooney and Barbara Mooney hire James

Vieira to prepare their tax return 1/13/2000 opened joint savings account #61158846 at

Washington Trust in the names of Barbara Mooney and James Vieira

7/14/2000 Robert Arsenault conference with the Mooneys and Vieira re: estate planning issues and filing of new documents

8/22/2000 the Mooneys execute their Trusts and Wills leaving everything to their children, not James E. Vieira

TIMELINE CONTINUED

4/10/2004 Captain Daniel J. Mooney, Jr. passed away

June 2004 Dan Mooney, III, filed petition with probate regarding Vieira's involvement

2/16/2005 Barbara Mooney is admitted to Roberts Health Center

2/28/2005 Betty V. signs pg. 2 of BMs continuity or care form from Roberts Health Center

3/3/05 - 4/20/05 Barbara Mooney received VNS Home Health Services visits from nurses

TIMELINE CONTINUED

6/2/2005 Roger Williams Medical Center conducts Decision Making Assessment Tool on Barbara Mooney

6/8/2005 John Payne, Esq., appointed temporary guardian for Barbara Mooney

6/9/2005 James Vieira delivered copies of income tax returns, some check registers, and misc. papers to John Payne

7/1/2005 - 7/13/2005 guardian ad litem files report indicating that Barbara Mooney needs someone to manage her finances

TIMELINE CONTINUED

7/19/2005 John Payne, Esq., appointed permanent guardian for Barbara Mooney

8/24/2005 letter from Catherine N. to attorney John Payne re: James Vieira

11/15/2005 John Payne, Esq. filed letter of complaint with the RISP

2006 Dan Mooney, III passed away 9/7/2008 Barbara Mooney passed away

INTERVIEWS Deborah O’Brien - daughter Cathy N. – former girlfriend of Vieira Betty V. – recent former girlfriend of Vieira Ron M. – Joy Vieira’s former boyfriend Ernie M. – Captain Dan’s friend and companion Barbara Mooney’s physicians Robert Arsenault, Esquire, attorney for the

Mooneys WTC branch employee Bob D.- art seller RI DEA employees and attorneys

LEGAL HURDLES

Jointly held bank accounts at Washington Trust

“Gifting” of funds to Vieira

Mooney Estate Planning - Wills and Trusts

Barbara Mooney’s mental state

JOINTLY HELD BANK ACCOUNTS

Barbara’s General Power of Attorney appointed her husband and James Vieira as her attorney(s)-in-fact to act severally (they could act independent of each other)

Attorney Arsenault explained the fiduciary duties and responsibilities in person to both Barbara and Vieira

Agency relationship under a PoA is covered under Title 18 RIGL.

As her agent, Vieira had a legal obligation to act in the beneficial interest of Barbara; refrain from any “self-dealing”, and refrain from taking advantage of her diminished capacity

Barbara’s mental state at the time Vieira was added to the account

POWER OF ATTORNEY

POWER OF ATTORNEY SIGNED

GIFTING OF FUNDS TO VIEIRA

Review of Vieira’s tax returns Is he claiming the income for alleged work

done on their behalf? What are his obligations? Were the funds that he received a gift?

If so, the Mooneys should have filed a gift returns because the funds given to Vieira exceeded the annual exclusion

No gift returns were filed Vieira was their tax preparer and financial advisor!

MOONEY ESTATE PLANNING

The Mooneys left their assets to their surviving children and grandchildren

They did NOT name Vieira as a beneficiary

They did NOT change their Trusts or Wills at any time to name Vieira as a beneficiary

When Barbara Mooney passed away, her estate was left to her children and grandchildren

BARBARA MOONEY’S MENTAL STATE

Her primary care physician was Dr. Noyes-Duguay from 1997 through April 2001 Nothing in her file indicating any mental impairment

August 2000 is when the Mooneys meet with their attorney and sign Wills and Trusts

February 2002 she sees new doctor, with Vieira at her side – Dr. Petteruti

By July 2002, Barbara has “age associated memory loss” By January 2003, easy for Barbara to be victimized by

scammers June 2003, observes that Barbara and Jim (Vieira) have a

“strange and unique” relationship December 2004, progressive form of dementia

REVIEW AND ANALYSIS OF BANK AND BROKERAGE RECORDS

USAAUSAA Account # 005703145 in the name of Barbara Mooney

DATE DESCRIPTION COMMENT AMOUNT BALANCE

12/31/2000 Ending Balance $ 679,118.00

4/30/2001 saleredemption by wire to Navy FCU. Navy FCU stmt not available for April 2001 $ (20,000.00)

7/12/2001 saleredemption by wire to Navy FCU. Traced into checking a/c# 0577010705 $ (150,000.00)

9/19/2001 sale redemption by check. (A) $ (246,171.05)

9/30/2001 Ending Balance $ -

Total $ (416,171.05)

USAAUSAA Account # 000127040 in the name of Daniel Mooney


12/31/2000 Ending Balance $ 681,726.25

1/31/2001 Ending Balance $ 696,703.43

2/28/2001 Ending Balance $ 544,704.81

3/30/2001 Ending Balance $ 448,630.30

4/30/2001 saleredemption by wire to Navy FCU. Navy FCU stmt not available for April 2001 $ (20,000.00)

4/30/2001 Ending Balance $ 503,196.19

5/31/2001 Ending Balance $ 514,229.51

6/30/2001 Ending Balance $ 521,431.87

7/31/2001 Ending Balance $ 479,598.69

8/31/2001 Ending Balance $ 442,362.55

9/20/2001 sale redemption by check. (A) $ (351,217.00)

9/20/2001 sale redemption by check. (A) $ (123.34)

9/30/2001 Ending Balance $ -

Total $ (371,340.34)

NAVY FEDERAL CREDIT UNIONDate Check # Payee Amount Memo Endorsement Comment

07/19/01 2707 James E. Vieira $ 9,385.74 Qtr. Ended 6/30/01 James E. Vieira and Joy E. Vieira front of ck 794591

10/1/2001 2759 James E. Vieira $ 16,825.95 q.e. 9/30/01James Vieira and Denise M. Jallow/ Chartway CU deposited into Chartway CU

12/26/01 2825 James Vieira $ 37,698.00 10/1 - 12/29/01James Vieira and Denise M. Jallow/ Chartway CU front of ck 830391

06/18/02 2944 James Vieira $ 88,000.00 James Vieira and Denise M. Jallow/ Chartway CU front of ck 830391

09/15/02 3007 James Vieira $ 38,672.00 3/30 - 4/30/02James Vieira and Denise M. Jallow/ Chartway CU

12/15/02 3082 James Vieira $ 32,821.50 41,871.50 - 9,050 = 32,821.50James Vieira and Denise M. Jallow/ Chartway CU front of ck 830391

04/03/03 3160 James Vieira $ 35,930.55 Qtr. Ended 3/31/03James Vieira and Denise M. Jallow/ Chartway CU


06/30/03 3194 James Vieira $ 10,724.30 2nd QTR. 2003James Vieira and Denise M. Jallow/ Chartway CU front of ck 830391

08/04/03 3215 James Vieira $ 12,465.00 July 1- 31, 2003 James Vieira and Denise M. Jallow

09/02/03 3228 James Vieira $ 25,000.00 James Vieira and Denise M. Jallow/ Chartway CU


Total to James Vieira $ 344,957.04

CHARTWAY FEDERAL CREDIT UNIONDate Description Payee or FBO Comment Deposit Withdrawal Balance Branch

10/3/2001 Deposit to open account James Vieira James Vieira from Barbara Mooney Navy FCU ck#2759 $ 16,825.95 $ 16,825.95 40

10/3/2001 Deposit to open account James Vieira Western Union MO #06-399341161 to James Vieira $ 225.00 $ 17,050.95

11/5/2001 102 James VieiraChase Gold Master Card for James Vieira a/c# 5490-9300-8012-3353 $ 185.90 $ 17,564.30

12/8/2001 Deposit James VieiraJames Vieira from Barbara Mooney (image from NFCU)Navy FCU ck#2825 $ 37,698.00 $ 54,538.55 40



3/20/2002 113 James Vieira James Vieira / cashed at Chartway $ 2,000.00 $ 48,130.87 22









3/29/2002 Deposit James Vieira James Vieira from Barbara Mooney Navy FCU ck#2896 $ 38,672.00 $ 50,517.87 40




4/5/2002 128 James VieiraGlenn Taylor /James Vieira April 2002, Greenwich Estates Unit #20 $ 750.00 $ 34,533.82

4/25/2002 DepositJames Vieira fbo Deborah

O'Brien Fidelity Investments ck to James Vieira fbo: Deborah O'Brien $ 24,532.50 $ 43,766.32 40

4/25/2002 Deposit James Vieira Kevin Hathaway to James Vieira "taxes: $ 300.00 $ 44,066.32



CHARTWAY FEDERAL CREDIT UNION








5/29/2002 149 James Vieira James Vieira / cashed at Chartway $ 800.00 $ 2,541.42 40



6/17/2002 Deposit James VieiraJames Vieira from Barbara Mooney, a/c#1612076 Washington Trust ck#5126 $ 12,000.00 $ 13,665.22

6/18/2002 Deposit James Vieira Navy FCU ck# 2944 to James Vieira from Barbara Mooney $ 88,000.00 $101,665.22 40


6/27/2002 Deposit James Vieira

Cashiers Check #25661 for $30k issued to James E. Vieira. Signed by JEV and Denise Jallow. From Barbara Mooney Washington Trust savings a/c# 61158846 $ 30,000.00 $115,156.12

7/15/2002 171 James VieiraHousehold Credit Services/ James Vieira a/c# 5408-0100-0539-4743 $ 68.95 $ 70,441.65

$248,253.45 $ 60,644.30

Source of deposits from Barbara Mooney accounts

Source of deposit is from Deborah O'Brien, daughter of Barbara Mooney

Date Description Payee or FBO Comment Deposit Withdrawal Balance Branch

MERRILL LYNCHMerrill Lynch Account # 867-75514 in the names of Capt. Daniel Mooney and Barbara Mooney JWTROS


1/31/2001 Total Value of Account $ 265,360.87

11/28/2003 Total Value of Account $ 312,855.96

12/19/2003 Withdrawal ck T 00867-87740deposited into Washington Trust savings a/c# 61158846 $ (308,675.90) $ 4,180.06

12/22/2003 Withdrawal ck A 51129-69100deposited into Washington Trust savings a/c# 61158846 $ (17.55) $ 4,162.51

12/31/2003 Total Value of Account $ 1,834.18 3/31/2004 Total Value of Account 3 month period $ 1,821.69 4/30/2004 Total Value of Account $ 1,821.69 5/28/2004 Total Value of Account $ 1,821.69 6/30/2004 Total Value of Account $ 1,806.69 7/30/2004 Total Value of Account $ 1,806.69 8/31/2004 Total Value of Account $ 1,806.69 9/30/2004 Total Value of Account $ 1,791.69

10/29/2004 Total Value of Account $ 1,791.69 11/30/2004 Total Value of Account $ 1,791.69 12/31/2004 Total Value of Account $ 1,791.69

1/31/2005 Total Value of Account $ 1,711.69 2/28/2005 Total Value of Account $ 1,711.69 3/21/2005 Total Value of Account $ 1,711.69 4/29/2005 Total Value of Account $ 1,696.69 5/31/2005 Total Value of Account $ 1,696.69 6/30/2005 Total Value of Account $ 1,696.69 7/29/2005 Total Value of Account $ 1,681.69

THE WASHINGTON TRUST COMPANY

From 6/28/2002 through 6/7/2005 71 withdrawals were made by Vieira The first withdrawal was for $30,000, in

the form of a cashier’s check, which was deposited into the Chartway FCU account of Denise Jallow

70 withdrawals for $5000 were systematically made throughout the 3 years

Total funds to Vieira $372,500

Flow of Funds Among Bank Accounts

James E. Vieira

06RIX1-9-OF

Source Account/ Account Holder Date/ Time Period Amount Destination Account/ Account Holder

USAA a/c# 005703415 4/30/2001 $ 20,000.00 Navy Federal Credit Union a/c# 0577010705

Barbara Mooney 7/12/2001 $ 150,000.00 Daniel J. and Barbara F. Mooney

9/19/2001 $ 246,171.05

USAA a/c# 000127040 4/30/2001 $ 20,000.00 Navy Federal Credit Union a/c# 0577010705

Daniel Mooney 9/20/2001 $ 351,340.34 Daniel J. and Barbara F. Mooney

subtotal $ 787,511.39

Navy Federal Credit Union a/c# 0577010705 7/19/2001 - 9/15/2003 $ 344,957.04 James E. Vieira via Denise Jallow's checking a/c#830391 at Chartway Federal Credit Union

Daniel J. Mooney Jr. and Barbara F. Mooney

NOTE: per the check registers, $441,921.74 was written to James E. Vieira

Merrill Lynch a/c# 867-75514 12/19/2003 - 12/22/2003 $ 308,693.45 The Washington Trust Company a/c# 61158846

Barbara and Daniel Mooney Barbara F. Mooney and James E. Vieira

The Washington Trust Company a/c# 61158846 6/28/2002 - 6/7/2005 $ 372,500.00 James E. Vieira

Barbara F. Mooney and James E. Vieira

The Washington Trust Company a/c# 1612076 6/18/2002 - 1/25/2005 $ 34,078.60 James E. Vieira

USAA account of Barbara Mooney

USAA account of Daniel Mooney

Navy Federal Credit Union account of Daniel and

Barbara Mooney$787,511.39

Chartway Federal Credit UnionAccount of Denise Jallow

(daughter of James E. Vieira)

$344,947.04

$371,340.34$416,171.05

Merrill Lynch account of Daniel and Barbara

Mooney

The Washington Trust Company Savings account of

Barbara Mooney and James Vieira

$308,693.45

Withdrawals made by

James E. Vieira

$372,500

The Washington Trust Company

Checking Account of Daniel and Barbara

Mooney

Checks payable to James E. Vieira

$34,078.60

Total Dollars to James E. Vieira

$751,535.64

FLOW OF FUNDS

$344,957.

00

$372,500.00

$34,078.00

Navy Federal Credit Union check-ing a/c# 0577010705 7/19/01-9/15/03

The Washington Trust Company savings a/c #61158846 6/28/02-6/7/05

The Washington Trust Company checking a/c #1612076 6/18/02-1/25/05

Total Dollars to Vieira

Total $751,535.64

Source of Funds

RI DIVISION OF TAXATION – VIEIRA RETURNSSummary of James E. Vieira Tax Returns

06RIX1-9-OF

SWGJ 2006-31

Under ss# 050-45-XXXX

YEAR FEDERAL AGI RI TAXABLE

INCOME STATE TAX REFUND/

(PAYMENT) Comment W-2 EMPLOYER WAGES

2000 $ - unknown $ 87.05 property tax credit

2001 unknown $ 67.35 property tax credit

2002 $ 38,961.00 $ 31,261.00 $ 1,281.00 $ (427.27)

2003 $ 9,005.00 $ - $ - $ (540.05) ss# 050-45-6813 Oceangate Mortgage Co. $ 12,005.00

2004 $ 1,555.00 $ - $ - $ 266.25 ss# 050-45-6813 Oceangate Mortgage Co. $ 1,555.00

Under ss# 038-28-XXXX

2000 $ 7,121.00 $ - $ - $ -

2001 $ 7,383.72 $ - $ - $ 27.47

2002 $ 7,809.00 $ 109.00 $ 5.00 $ -

2003 $ 7,948.00 $ 148.00 $ 5.00 $ 1.00

2004 $ 7,990.00 $ 40.00 $ - $ -

2005 $ 14,282.00 $ 6,082.00 $ 228.00 $ 298.43 ss handwritten Oceangate Mortgage Co. $ 12,105.00

All Items Won By User Report

Date From: 6/3/2005 12:00:00 AM

Date To: 6/2/2010 12:00:00 AMBidders:

globalarts2007 artsrus4u artist*proof marshmallowarts

zorragalway acesfinearts

Seller Login High Bidder Login Sale End Title Qty Price Currency Item Number

eds6653 artist*proof 4/18/2006 17:34 Ted Williams Signed Canvas by Armand LaMontagne 1 3,000.00 U.S. dollar 8796123130

whifflingpin artist*proof 6/15/2006 11:53 Late 19th Century American Oil Signed F Luis Mora 1 807.00 U.S. dollar 7421543419

michelles_galleries artist*proof 4/3/2006 20:08 1886 MS63 SEGS $10 Gold Piece CU Price $4500 1 566.09 U.S. dollar 8401173786

eds6653 artist*proof 5/4/2006 15:17 Ted Williams Signed Framed Lithograph on Canvas 1 516.66 U.S. dollar 8804004957

michelles_galleries artist*proof 4/4/2006 18:09 1862 NTC MS66 Indian Head Penny CU Price $2750 1 449.00 U.S. dollar 8401516340

dakota1776 artist*proof 4/8/2006 15:07 Original print, ~drawn and signed~ by Muhammed Ali 1 400.00 U.S. dollar 7403997852

adah222 artist*proof 2/18/2006 15:45 1968 TOPPS NOLAN RYAN ROOKIE BASEBALL CARD NR 1 361.00 U.S. dollar 8763185705

liz1ttrstudio artist*proof 4/3/2006 18:30 MICKEY MANTLE SIGNED AUTOGRAPHED OFFICIAL BASEBALLS NR 1 356.21 U.S. dollar 8788072034

legendsofthefield artist*proof 5/25/2006 20:31 ROGER CLEMENS SIGNED ROCKETMAN PATCH LE BASEBALL GLOVE 1 355.00 U.S. dollar 8814445851

realsports_memorabilia artist*proof 4/27/2006 18:15 ROGER CLEMENS AUTO LOUISVILLE TPX GLOVE ROCKETMAN, TSP 1 345.00 U.S. dollar 8799576219

yankeesfan2006 artist*proof 2/18/2006 15:25 1986 /87 Michael Jordan Fleer Rookie Card # 57 1 341.03 U.S. dollar 8768034267

michelles_galleries artist*proof 4/4/2006 19:04 1949 ICG MS67RD Lincoln Cent CU Price $7500 1 339.99 U.S. dollar 8401529650

animalworks artist*proof 5/23/2006 23:21 ORIGINAL ARMOND LAMONTAGNE CARVED SCULPTURE SAILOR 1 332.00 U.S. dollar 7414952592

EBAY AND PAYPAL SUBPOENA RESULTS

Review of eBay Records

James E. Vieira

06RIX1-9-OF

SWGJ 2006-31

NAME USER ID PURCHASES SALES TIME PERIOD

Joy Vieira acesfinearts -$ -$ N/AJoy Vieira artist*proof 38,765.90$ -$ 2/6/06 - 7/2/06Joy Vieira artsrus4u 19,128.37$ 323.51$ 7/13/05 - 2/1/06James Vieira globalarts2007 33,491.69$ -$ 10/5/07 - 6/1/09Jason Eipa zorragalway 8,515.95$ -$ 6/10/05 - 8/1/05Catherine N. marshmallowarts 8.69$ 153.50$ 12/28/2005 / 7/2/07 - 12/4/07

99,910.60$ 477.01$

US DOLLARS ONLY

EBAY PURCHASE

MORE EBAY PURCHASES

ARMAND LAMONTAGNE

GRAND JURY

July 29, 2009 the state-wide grand jury reported out on the investigation into the actions of James E. Vieira

A fifteen count indictment was issued Each count pertained to the various

accounts of the Mooneys The violations of RIGL were all larceny

related charges

THEFT, EMBEZZLEMENT, FALSE PRETENSES, AND MISAPPROPRIATIONSECTION 11-41-1

§ 11-41-1 Stealing as larceny. – Every person who shall steal any money, goods, or chattels, or any note of the general treasurer of this state for the payment of money, any bank bill, any certificate of any bank or of any public officer or corporation securing the payment of money to any person or certifying it to be due, any certificate of stock in any corporation, any order entitling a person to money or other article, or any bill of exchange, bill of lading, railroad ticket, bond, warrant, obligation, bill, or promissory note for the payment of money, or other valuable property, or any record or paper belonging to any public officer, or any writ, warrant, or other legal process, or any book or part of one containing an account, any receipt for money or other article paid or delivered, any adjustment or document of any kind relating to the payment of money or delivery of any article, any indenture of apprenticeship, or any deed, covenant, indenture, or assurance whatsoever respecting any property, real or personal, shall be deemed guilty of larceny.


§ 11-41-3 Embezzlement and fraudulent conversion. – Every official of a financial institution and every officer, agent, clerk, servant, or other person to whom any money or other property shall be entrusted for any specific purpose, and every person acting as executor, administrator, conservator, guardian, receiver, assignee, custodian, or trustee appointed by order, decree or judgment of court, or by deed, will or other instrument in writing, who shall embezzle or fraudulently convert to his or her own use, or who shall take or secrete, with intent to embezzle or fraudulently convert to his or her own use, any money or other property which shall have come into his or her possession or shall be under his or her care or charge by virtue of his or her employment or for that specific purpose or by virtue of his or her acting as executor, administrator, guardian, conservator, receiver, assignee, custodian, or trustee, and every person who shall collect or receive money or property from another for a commission to be retained out of the money or other property so collected or received, and who shall fraudulently retain out of that money or property so collected or received more than the amount of the commission, and shall embezzle or fraudulently convert it to his or her own use, or shall take or secrete it with intent to embezzle or fraudulently to convert the same to his or her own use, shall be deemed guilty of larceny and shall be fined not more than fifty thousand dollars ($50,000) or three (3) times the value of the money or property thus embezzled or converted, whichever is greater, or imprisoned not more than twenty (20) years, or both, except that if the sum or value of the property embezzled is less than one hundred dollars ($100), he or she shall be fined not more than one thousand dollars ($1,000), or imprisoned not more than one year, or both.


§ 11-41-4 Obtaining property by false pretenses or personation. – Every person who shall obtain from another designedly, by any false pretense or pretenses, any money, goods, wares, or other property, with intent to cheat or defraud, and every person who shall personate another or who shall falsely represent himself or herself to be the agent or servant of another and shall receive any money or other property intended to be delivered to the person so personated, or to the alleged principal or master of that agent or servant, shall be deemed guilty of larceny.


§ 11-41-5 Penalties for larceny. – (a) Any person convicted of any offense under §§ 11-41-1 – 11-41-6, except § 11-41-3, if the value of the property or money stolen, received, embezzled, fraudulently appropriated, converted, or obtained, received, taken, or secreted by false pretenses or otherwise with intent to cheat, defraud, embezzle, or fraudulently convert exceeds one thousand five hundred dollars ($1,500), or if the property is a firearm as defined in § 11-47-5.1, regardless of its value, shall be punished by imprisonment for not more than ten (10) years or by a fine of not more than five thousand dollars ($5,000), or both. If the value of the property or money does not exceed one thousand five hundred dollars ($1,500), the person shall be punished by imprisonment for not more than one year, or by a fine of not more than five hundred dollars ($500), or both. Any person convicted of an offense under § 11-41-2 who shall be found to have knowingly obtained the property from a person under eighteen (18) years of age, notwithstanding the value of the property, shall be punished by imprisonment for not more than ten (10) years or by a fine of not more than five thousand dollars ($5,000), or both.

(b) Any person convicted of an offense in violation of §§ 11-41-1 – 11-41-7, except § 11-41-3, which involves a victim who is a person sixty-five (65) years of age or older at the time of the offense and which involves property or money stolen, received, embezzled, fraudulently appropriated, converted, or obtained, received, taken, or secreted by false pretenses or otherwise with intent to cheat, defraud, embezzle, or fraudulently convert, with a value in excess of five hundred dollars ($500), shall be punished by imprisonment for not less than two (2) years but not more than fifteen (15) years or by a fine of not more than five thousand dollars ($5,000), or both. If the value of the property or money does not exceed five hundred dollars ($500), the person shall be punished by imprisonment for not less than one year but not more than five (5) years or by a fine of not more than three thousand dollars ($3,000), or both.

Summary of Funds to Joy E. Vieira

James E. Vieira

06RIX1-9-OF

Account/ Account Holder Total Dollars

Navy Federal Credit Union checking a/c #0577010705 $ 9,385.74

Daniel J. Mooney Jr. and Barbara F. Mooney

check # 2707 payable to James E. Vieira, endorsed by him and Joy E. Vieira

Summary of Funds to Denise Jallow

James E. Vieira

06RIX1-9-OF

Account/ Account Holder Total Dollars

Chartway Federal Credit Union checking a/c# 830391 $ 248,253.45

Denise Jallow

less: checks payable to/fbo James E. Vieira $ (60,644.30)

NOTE: not all canceled check copies have been provided yet. $ 187,609.15

JOY VIEIRA

DENISE JALLOW

TRIAL

Jury waived trial Presentation of the prosecution 16 witnesses

Stephen Morrissey, Esquire John Payne, Jr., Esquire Ann Lain, Esquire Robert Arsenault, Esquire Deborah O’Brien Ernest Morningstar Catherine Neary Ronald McMullen Robert Derrick Dr. Stephen Petteruti Inv. Lori A. Tellier Donna Williams, Washington Trust employee Denise Jallow Joy Vieira Division of Taxation

DISPOSITION

What do you think?

Guilty of larceny?

Not guilty of larceny?

JUDGE’S DECISION…..

QUESTIONS

senior police & fire advocate information & resource conference wednesday, october 29, 2014

Documents

vieira slide

artworldwide19 slide

narragansett slide

frederick slide

daniel mooney

mooney jim

names of barbara mooney

dan mooney