Former New Jersey Law Firm Employees Who Embezzled More Than $788,000 In Law Firm Funds Sentenced To Prison

Posted On Friday, June 7, 2013
By: Christopher A. Iacono

Two former employees of a law firm based in Edison, N.J., were sentenced to prison terms yesterday for conspiring to defraud their former employer by improperly diverting more than $788,000 from the law firm. Marla Deptula previously pleaded guilty to one count of conspiracy to commit mail fraud and one count of subscribing to a false tax return. She was sentenced to 20 months in prison. Rose L. Crabbe pleaded guilty to one count of conspiracy to commit mail fraud. She was sentenced to 15 months in prison. In addition to the prison terms, Deptula and Crabbe were both sentenced to three years of supervised release. Deptula was ordered to pay $705,093 in restitution and Crabbe was ordered to pay $74,206 in restitution.

According to the United States Attorney’s Office, Deptula and Crabbe each admitted that between February 2005 and September 2007, they conspired to embezzle, and did, in fact, embezzle, from their former law firm employer by wrongfully writing checks from the law firm’s trust and business accounts to themselves and their personal creditors to pay for their personal expenses, including credit card bills, real estate taxes and child care expenses. Deptula and Crabbe then mailed some of the checks to their personal creditors. They further admitted to attempting to hide their theft by altering the payee information in the law firm’s accounting records.

Deptula, who had access to the law firm’s bank accounts in order to perform her duties as a secretary in the law firm’s real estate section, used that access to divert more than $788,000 from the attorney trust and business accounts for her and Crabbe’s personal benefit. Deptula received the vast majority of the stolen funds and failed to report any of the income on her federal tax returns.

New Jersey Lawyer Admits Scheme To Extort And Defraud Victims Through Fake IRS Investigation

Posted On Tuesday, June 4, 2013
By: Christopher A. Iacono

On June 3, 2013, in the United States District Court for the District of New Jersey, Thomas G. Frey, 53, a Middlesex County lawyer pleaded guilty to conspiring to commit extortion under fear of economic harm and to committing wire fraud. According to documents filed in this case, Frey, Robert Cusic and another unnamed co-conspirator schemed to defraud four victims, including two police officers, by falsely representing to them that they were the subjects of IRS criminal investigations in connection with investment properties that some of them owned.

Frey allegedly lied to the victims and told them he had a special relationship with the IRS Special Agent who was conducting the investigation. Frey told the victims if they paid up to $20,000, his connection at the IRS could have the investigation converted from a criminal matter to a civil matter. Allegedly, Frey and the unnamed co-conspirator told some of the victims that if they did not retain his services and pay the fee, the investigation would likely result in their arrest.

Robert Cusic pleaded guilty Nov. 28, 2011, to conspiring with Frey to extort the victims. He is awaiting sentencing.

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