An assessment in February by the Almaty office of the accounting firm PricewaterhouseCoopers and provided to The New York Times found that the equipment that Mr. Seidenfeld is accused of falsely listing on company books was located in the company's offices.
Mr. Hirsch said Mr. Espada and the two employees concealed the disbursements by falsely listing them as prepaid marketing expenses on an annual report to the State Department of Health by Universal Health Plan.
The companies purchased the bone parts after being given paperwork falsely listing Mr. Cooke's cause of death as a heart attack and his age as 85, the official said.
Bahá'ís have long refused as a matter of religious principle to falsely list themselves as Muslim, Christian, or Jew.
Also on the list are schemes to evade employment taxes, to take improper home business and disability-related tax deductions and to falsely list "shared or borrowed children" that do not belong to the taxpayer, in order to claim a credit.
Ms. Hong said she accepted gratefully, not realizing that he would then falsely list her as a speculative investor with 10 years of experience in trading equities, bonds and even options.
An owner falsely listed the apartment as rent stabilized, instead of rent controlled, the lawsuit says, "in an intentional effort to trick plaintiff into a lease more than six times the legal rent."
In Brooklyn, a woman told a lender she had lost her $8,000-a-year job as a home health aide, but it approved a loan anyway, falsely listing her with a $50,000 salary.
In 2002, Malvo traveled to Bellingham, Washington, where he lived in a homeless shelter with Muhammad and enrolled in high school with Muhammad falsely listed as his father, but he did not make any friends, according to his classmates.
LPs and CDs with the shortened versions of these songs falsely list the longer times for them.