Filed with July 17, 2020 https://tips.fbi.gov/ ----------------------------------------- This is the second report on Oklahom tax credit fraud Part 1 dated 6-27-20 reported a variety of fraudlent activites, involving BOK Financial Corp and subsidiaries including Bank of Oklahoma; and Cimarron Business Capital That fraud occurred using Oklahoma's Venture Capital tax credit program. Given the fact BOK Financial Corp is a public traded company: numerous SEC violations where involved; in additonal to bank fraud and tax credit fraud; the report was a copy of a SEC complaint. This part 2 is reporting tax credit fraud In the event anyone views this as duplicity, let me clarify. I have been in contact with Brad Thompson, the agent in Elk City OK, office in an effort to help provide information on the following First State Bank Altus OK A Colorado land scam Oklahoma Tax credit fraud, involving several cases. More information can be found at prowlingowl.com Note: The 7,500 character limit allowed in this online form is not sufficient, to do justice to a complex fraud of this nature and provide sufficient evidence to avoid being dismissed as some wild idea. This might explain why the original submission, which had evidence stripped to fit may have been disregarded. ----------------------------------------- Date: July 2, 2010 To: Internal Revenue Service Fresno CA 93888 From: Nick Baker Subject: Federal tax avoidance based on state income tax credit fraud Multiple cases of tax credit fraud involving two similar programs. Differences, in programs, are subtle, and serve no useful benefit; other than facilitate abuses: separate different users; who if anyone certifies; and categorizes which tax credits will be issued tax refunds through another off the books program. Considering the number of cases, entities, individuals involved, magnitude and complexity, it would best serve the interest of all, to initially limit the scope to four cases where the most complete evidence has been uncovered, and will demonstrate most aspects of the fraud. Information on remaining cases is available at your request. 1. Tax avoidance and tax credit fraud on unearned gains thru Oklahoma’s “Venture Capital” tax credit program. Involves Oklahoma Tax Commission; a state trust, the Oklahoma Capital Investment Board (OCIB); Cimarron Business Capital; and BOK Financial Corp (BOKF : NASDAQ). 2. Updated to Ltr to Internal Revenue Service dated June 30, 2009, Subject: “Reporting Fraud” Tax avoidance and tax credit fraud on unearned gains thru Oklahoma’s “Capital Formation Incentive Act” tax credit programs. Oklahoma Tax Commission: and A. First State Bank Altus OK; Altus Venture and affiliates; Affinity Ventures; Chaparral Energy; Quartz Mountain Aerospace; Paul Doughty, F. Don Anderson, Bill Grissom. B. Scissortail; Oklahoma Global Motors; Westheimer Aviation; Commuter Air; Ardmore Biodiesel; Double B Energy Services; Sidney Clarke, Marc Nuttle, Josh Brim. C. Oak Hills Capital, Donald Dillingham, also involved with Avondale Investments. 3. Colorado land scam; Oklahoma Banking Department; First State Bank Altus OK; Altus Venture and affiliates. Paul Doughty, F. Don Anderson, Bill Grissom. My role: discoveries, past successes and testimonials More than three years ago, the website Prowlingowl.com was launched to expose Oklahoma’s tax credit fraud. As a result, private citizens and state employees/officials have helped obtain information ranging from copies of tax commission reports, letter rulings and internal emails. Victims of a Colorado land scam involving the Altus Group (First State Bank Altus Oklahoma and affiliates), provided information they found on an Altus Group computer, demonstrating bank fraud, among other crimes. The files also contain information pertaining to the Altus Groups involvement in Oklahoma tax credit fraud. Page 1 This investigation aided by the above information helped expose bank fraud occurring at First State Bank Altus Oklahoma that led to FDIC and Federal Reserve Board Cease and Desist orders, an audit and seizure of the bank. A still ongoing investigation ensued. Under new ownership of the bank the discovery of $643 million in fraudulent loan documents, the president, Paul Doughty, issued to six investment banking funds he managed. Evidence has been uncovered revealing in one case Paul Doughty used $189 million of the fraudulent loans to inflate $32 million actually invested in Quartz Mountain Aerospace to claim total $221 million was invested, during 2006. As a result, Doughty collected $66 million in tax credits. Doughty had promised investors a guaranteed $2 in tax credits for each $1 invested. When word got out to the media and legislators Doughty claimed the $189 million was to be used to purchase airplanes built by QMA to lease to flight training schools. That was an obvious impossibility for reason too detailed to present here, but can be found at Prowlingowl.com. None the less, Doughty was allowed to continue. Quartz Mountain Aerospace, went broke and closed its doors in 2008; later filing for bankruptcy. Only five flyable planes were ever built, the sum total flying time for all five flyable planes, was 26 hours and 11 minutes. One plane took 16 flights and flew 20 hours and 3 minutes, of that time. The other four logged a total of, 6 hours and 8 minutes. In a recent open letter to the Altus Times, John Daniel, the president of Quartz Mountain Aerospace, at the time, attested to the fact Quartz Mountain Aerospace has only received the $32 million, and none of the $189 million. Again state officials turned their backs, as will be explained. And, other similar cases, mentioned above and other parties are involved. Equally, if not more important, is the direct involvement of the Oklahoma Tax Commission; and the willful ignorance, of both state and federal officials to continue turning their backs’ as has been done for years. More details can be found at the website Prowlingowl.com Respectfully, Prowling Owl email: nite@prowlingowl.com Enclosures: 1) Ltr Revised to Internal Revenue Service date June 30, 2009, “Reporting Fraud” 2) Ltr BOK Financial Corp - Federal tax avoidance, (state) tax credit fraud, and bank fraud Page 3 thru 5 to follow ----------------------------------------- Date: July 2, 2010 To: Internal Revenue Service, Fresno CA 93888 From: Nick Baker Subject: Re: Original ltr to IRS dated June 30, 2009, "Reporting Fraud" Updated version of letter, dated June 30, 2009, reporting tax credit fraud and a Colorado land scam. The fraud involves Oklahoma tax credit programs, operated undercover and off the books. Three years uncovering and examining evidence suggests federal filings were falsified, to hide fraudulent gains. This evidence, the result of three years devoted to uncovering and examining evidence; clearly demonstrates numerous frauds occurred and investigations are warranted for: $100s million in state tax credit fraud; $25 million for one of three land scams; and in excess of $600 million in bank fraud, to facilitate tax credit fraud and land scams. Key related events that transpired since the original submission, June 30, 2009. • July 31, 2009, FDIC seized First State Bank Altus(A) and Bank affiliates(T), including Altus Ventures dissolved. Investigation(s) are pending on numerous activities. • New ownership resulted in the discovery of $643 million in bogus loans(D); $189 million(F) was used to fraudulently claim a $221 million investment, in Quartz Mountain Aerospace (QMA), to obtain $66 million in tax credits(F). • Copies of internal Oklahoma Tax Commission emails(K) recently obtained reveals the tax commissions total disregard for obvious fraud. • The former president of QMA issued a public statement(L) verifying false claims. • Scissortail(U) • Oak Hills(V) • Colorado land scam(T) Respectfully, Nick Baker 3309 Windjammer St. Norman OK 73072 XXX-XXX-XXXX email: nick@prowlingowl.com Page 1 Index 1. Overview Pg 3 1.1 What is involved Pg 3 1.2 How much is involved Pg 3 1.3 Who is involved Pg 3 2. Two tax credit claims filed for 2006 are explained below. Pg 4 2.1. Altus Venture, Affinity Ventures, Quartz Mountain Aerospace, OK Industrial Venture Pg 4 2.2. Scissortail Pg 5 2.3. Oak Hills Capital Pg 5 3. Oklahoma Tax Commission negligence and cover up Pg 6 3.1 New evidence uncovered since the original letter. Pg 6 3.2 Copies of Oklahoma Tax Commission emails obtained Pg 6,7 4. Colorado land scam and tax credit fraud connection Pg 8 4.1 The scam 4.2 What Happened? 4.2.1 Place liens on the property 4.2.2 Deplete the funds to pay off loans Pg 9 4.2.2.1 Mirrored bank account Pg 9 4.2.2.2 Loan Kickbacks Pg 9 4.2.2.3 Bank and wire transfer fraud Pg 10 5. Coming unwound Pg 10 5.1 Colorado partners seize Altus Groups financial records Pg 10 6. Other noteworthy points related to tax credits include Pg 11 7. References Pg 12 Page 2 1. Overview 1.1 What is involved: Oklahoma’s secretly operated tax credit programs. The following addresses the Small Business and Rural Small Business Capital/Venture tax credit programs(B). A variety of financial schemes used in filling false claims, to inflate amounts invested, and receive unearned tax credits. Most involve fraudulent use of federally backed bank loans; others use shell games to represent loans as investments. The fraud is protected by the fact the programs are operated in secrecy, off the books, no budget limitations, no oversight, and no accountability. The tax commission is structured where only two officials, have access to the necessary information to determine what is occurring. The fraud discussed in this letter involves two programs established by “Oklahoma’s Capital Formation Incentive Act(B)”. The programs are the “Small Business Capital Formation Incentive(B.1)” allowing tax credits amounting to 20% of qualified investments; and 2) “Rural Small Business Capital Formation Incentive,(B.2)” allowing 30% tax credits. The majority of fraud is occurring under the rural version(B.2). This report is initially limit to tax credit cases under these programs and the land scam involving the same parties involved in one case, Altus Venture, of tax credit fraud; were the frauds are the most egregious and evidence is available. A companion letter describes tax credit fraud occurring through a different, but confusingly similar program, “Venture Capital” tax credits(I). 1.2 How much is involved: The frauds described here include definitive evidence of more than $200 million. Other evidence suggests tax credit fraud exceeds $500 million and could, potentially reach or exceed $1 billion. 1.3 Who is involved: More than 100 entities and individuals involved in various roles. Page 3 2. Two tax credit claims filed for 2006 are explained below 2.1 Altus Venture(G), Affinity Ventures, Oklahoma Industrial Venture Capital, Quartz Mountain Aerospace Evidence: August 2009, after new owners, Herring Bank took over the former First State Bank Altus, bank records were discovered revealing, Paul Doughty, while president of First State Bank Altus had issued $643 million in loan commitments(D) to six funds Doughty managed. $643 million was more than twelve times the banks acceptable outstanding loan amounts. Each fund only received $1. Evidence: 2006 Tax commission report(C) reveals Paul Doughty president of First State Bank Altus OK filed claims that funds, (Altus Venture and Affinity Ventures); collectively Altus Venture(G) he managed, invested $221 million in Quartz Mountain Aerospace, and received $66 million in tax credits. QMA deeply in debt closed down in November 2008. Evidence: Doughty only invested $32 million in QMA and used $189 million in counterfeit loans to inflated the claim to $221 million, in order to pay investors the $2 in tax credits for each $1 he promised. Evidence: That only $32 million was ever invested was quickly verified by obtaining the cost to operate QMA from former employees who provided, number of employees, salaries and wages; material and equipment costs; rent utilities, etc. Evidence: Later verified when John Daniel, the president of Quartz Mountain Aerospace (QMA), 2001 through 2007; issued a public statement(L) confirming Quartz Mountain Aerospace only received $32 million in investments, and received none of the, $189 million loan.(F) This evidence has been presented to both state officials and federal officials on numerous occasions, only to be ignored. A formal complaint was provided the Oklahoma Tax Commission in March 2009. Internal OTC emails obtained later revealed not only did OTC ignore the complaint, but had undertaken a hurried all out effort to issue tax refund checks for still unused tax credits. Tax refund checks included more than $27 million to Chaparral Energy(G.1). Chaparral Energy SEC filings(J) reveal Chaparral Energy, disclosed investing $15 million in Altus Venture and received $30 million in tax credits. $27 million in gain was realized from the unused of these tax credits during the first 6 months of 2009. Part 4 and 5 to follow ----------------------------------------- 2.2. Scissortail Capital, Scissortail Venture Capital, Sidney Clarke Scissortail was another fraudulent 2006 tax credit filing(C) claiming $89.5 million was invested in Oklahoma Global Motors; Ardmore Biodiesel; Double B Energy Services; Westheimer Aviation; and Commuter Air Technologies. $27 million in tax credits No evidence could be found to show three of the companies Oklahoma Global Motors ($31.5 million); Ardmore Biodiesel ($21 million); Double B Energy Services ($3.9 million); were ever active businesses; at least within maximum 24 month period required to qualify for tax credits. Commuter Air Technologies ($11.4 million), jobs, were located in Arizona, making it ineligible; at least within maximum 24 month period required to qualify for tax credits. Westheimer Aviation ($21.8 million), was nothing more than a PO Box in Shawnee, OK, registered to Josh Brim. Shawnee was a location that would qualify for 30% rural tax credits. January 2007, the first month the tax credits were useable and could be sold for cash, Josh Brim purchased a personal (not certified for commercial use) 1991 Beech 400A, corporate turbo-jet. Going for $1.5 to $2 million, at that time. There is no evidence of what happened with the remaining $4.5 to $5 million, or any business activity conducted by Westheimer Aviation. Brim is a key figure in Foxborough, involved in various other fraudulent tax credit programs. 2.3. Oak Hills Capital, Donald Dillingham, also involved with Avondale Investments Oak Hills Capital was another fraudulent 2006 tax credit filing(C) claiming $75 million was invested in seven LLC's(V) sharing one Mini-Storage unit address, to collect $23 million in tax credits. All-State Equipment, $6,795,364; New Century Medical Equipment, $12,835,687; Carter County Car Company, $10,570,566; Eagle Builders, $10,570,566; Agri-Energy, $9,060,485; Sentry Storage, $3,775,202; Oklahoma Agri-Builders, $755,040; No evidence could be found that these were active businesses; at the time of the investment; within maximum 24 month period required to qualify for tax credits; and still not, more than three years later. Page 5 3. Oklahoma Tax Commission involvement in tax credit fraud and cover up and cover up March 2009, evidence was provided Oklahoma Tax Commission, the tax credit claims submitted by both Altus Venture and Scissortail failed to meet multiple eligibility requirements. Most noticeably, by misrepresenting amounts invested as mentioned above. For 2006, Altus Venture misrepresented by $189 million, the amount it invested. Scissortail misrepresented nearly $90 million. Oak Hills Capital misrepresenting $75 million, was uncovered later. This information was presented, using both email and in phone conversations, to Dawn Cash, Oklahoma Tax Commission, Director of Tax Policy. In offering evidence, I pointed out the key evidence was found on the tax credit claims in Cash’s custody. In addition, for Altus Venture, estimated salaries, wages and benefits, and number of employees by period; list of all equipment purchased including shop, tools, offices, vehicles, materials, etc; which was slightly over $32 million. That attributed to the fact there was some equipment and material on before the 2006 investments. The total investments, including previous investors, going back to the late 1990’s, which tax credits were previously received, was slightly over $40 million total. Scissortail’s failure to qualify was equally if not more obvious; with no evidence the claimed businesses ever existed, and certainly not as qualifying businesses. Both, cases would take little more than requesting evidence that investments did occur and verifying by comparing financial transactions available from bank records, report filing requirements; a other means, all available to the tax commission and state authorities. 3.1 New evidence uncovered since the original letter Oak Hill Capital covered above 3.2 Copies of Oklahoma Tax Commission emails obtained Earlier this year, copies of internal OTC emails(K) covering the period late 2008 through April 2010, where obtained, and revealed the hurried effort by OTC to issue tax refund checks right after QMA failed. We see from Chaparral Energy’s SEC filings(J) it still had some $27 million in unused tax credits, received from the Altus Venture fraud.; Chaparral stood to lose this if an investigation ensued. The potential for an investigation of QMA’s failure to forward payroll withholding, employees denied health and dental insurance, and unemployment, left no doubt there would be some federal agencies poking around. The FDIC and Federal Reserve Board were still a few weeks away from issuing Cease and Desist orders. Doughty and Anderson were aware of the evidence Colorado victims had found on the seized computer and were sending to be put online, on prowlingowl.com Page 6 Instead of OTC acting in the proper fashion to investigate clear evidence, of fraud, OTC, under took a hurried action to issue tax refund checks for unused fraudulently obtained tax credits. The issuing of refund checks took until July 2009. Those from other divisions brought into handle the refunds could find few if any records. Those records had to be recreated from whatever sources they could find, including contacting those filing the claims. While not aware of what was occurring inside OTC, when the evidence was provided in March 2009. The emails reaffirmed OTC’s ignoring the evidence; and, rather than recovering fraudulently obtained public funds, used their authority and resources to ensure the stolen money would get into the hands of the undeserving. In all of this, there was never a mention of the unqualified tax credits obtained by any of the schemes. Part 5 and apparently this will require more pages than anticipated? ----------------------------------------- 4. Colorado land scam and Oklahoma tax credit fraud connection 4.1 The scam The Colorado land scam case was a “loan to own scheme”, involving more than $25 million. Below is a summary of the case as documented and described in evidence provided by the Colorado victims and posted on prowlingowl.com/TaxAbuse/MAPI/MAPILawsuit.cfm. This evidence was found on the server the Altus Venture’s had been using to manage MAPI and MAPI financial records; discussed below. 4.2 What happened? Paul Doughty, the president of First State Bank Altus Oklahoma, and Don Anderson approached two Colorado land owners, Ron Sills and Roger Johnson, to enter into a partnership. The land owners would contribute their property. The Altus Group touting their association with a federally back bank would provide financial record keeping and working capital. F. Don Anderson, the president one of the bank subsidiaries would serve as the managing partner. Doughty and Anderson’s scheme was to gain ownership of as much as possible of 4,000 acres of prime resort area property in and around the Steamboat Springs Colorado resort area. This scheme would use a variety of illegal methods, under the umbrella of trust of a federally regulated and backed bank. The partnership, Mountain Adventures Properties Investments (MAPI), started operating in the spring of 2006, then grew and sold something on the order of $12 million plus, in property and raised roughly the same in capital, by mortgaging the other Colorado partners’ property, with their full knowledge. Note: During this entire period, in spite of continued requests, and a court order; as of this date 4 years later the Altus Group has never provided the first financial statements. 4.2.1 Place liens on the property After the Colorado land owners contribute property to the partnership; rather than raising working capital and without the knowledge of the Colorado land owner partners; Doughty and Anderson would arrange on demand loans, using the Colorado land owners property as collateral. Doughty as bank president would loan the partnership money and Anderson, as managing partner, would sign the liens. The loans would be far less than the value of the property mortgaged. Page 8 4.2.2 Deplete the funds to pay off loans The next step was to deplete the partnership funds to insure the partnership could not meet mortgage payments and Doughty foreclose on the property. It was this process, to deplete partnership funds, where most illegal and fraudulent acts occurred. To expedite fund depletion, the Altus Group employed numerous methods, in addition to extravagantly irresponsible spending of partnership funds. The illegal activities included, but were not limited to: bank and wire transfer fraud(N); use of mirrored bank accounts(M)(N); forgery and embezzlement; failure to perform fiduciary(W). Copies of which can be found at MAPI Case Documents.(P) 4.2.2.1 Mirrored bank accounts, bank and wire transfer fraud(N) forgery and embezzlement The Altus Group, set up mirrored accounts for the Colorado partners, at First State Bank Altus. Without knowledge of the Colorado partners, the Altus Group issued checks from the MAPI account to all partners including the Colorado partners. Instead of giving the checks to the Colorado partners, the checks would be deposited in the First State Bank Altus mirrored accounts. Where the Colorado partners were not aware the funds were there and the Altus Group had custody of the account and funds. 4.2.2.2 Loan Kickbacks(O) In another angle to the scheme, Anderson, Doughty and their friends bought several lots using bank loans to finance 80%, MAPI would carry a 10% second loan and, for the record, the buyers a 10% down payment. On or about closing, the Altus Group would use the MAPI partnership account .to repay (kickback) the 10% down payment to certain lot buyers that included themselves and friends.(O) Page 9 4.2.2.3 Bank and wire transfer fraud Vectra Bank, bank and wire transfer fraud(N) failure to perform fiduciary(W) The primary MAPI account was at the local branch of Vectra Bank where David Bruni was president, was a party to assisting the scheme in multiple ways: failure to fulfill fiduciary responsibility relating to funds disbursements(W); Mirror Account at First State Bank of Altus Based Upon Vectra MAPI Account Activity(N); illegal wire transfer(N). David Bruni was later hired to take over as president of MAPI, with a lucrative bonus, further depleting the MAPI funds, again without the full knowledge of the Colorado partners. This was another of the acts leading to the Colorado partners calling for an outside audit. 5. How tax credit fraud and land scam came unwound August 2007 the Colorado land owning partners growing increasingly suspicious called a meeting and informed the Altus Group they were bringing in outside auditors. Immediately the Altus Group partners, and those they brought in, commenced resigning and leaving Colorado. 5.1 Colorado partners seize Altus Groups financial records In their haste, the Altus Group overlooked the computer they had been using to managed MAPI and MAPI financial records. The server also contained financial records related to Altus Venture’s, Oklahoma tax credit fraud, scheme. In addition, the seized computer had been configured to automatically log into an Altus Group(X) email account. This allowed the Colorado victims to intercept correspondence discussing how the Altus Group planned to foreclose and seize the mortgaged property(Q). The Colorado victims to head off losing their property filed for bankruptcy while digging through the evidence found the computer. Without the information found on the computer and the server logged into the email account it is unlikely this scheme would have ever been exposed. The Colorado victims having lost virtually everything were left with little money to fight in court. They heard about my efforts to using prowlingowl.com to expose the same Altus Group for tax credit fraud, and contacted me. In late December 2008, they sent their evidence(R) which was put on line at prowlingowl.com and the FDIC and FBI contacted in Colorado. The FDIC and Federal Reserve Board where soon visiting prowlingowl.com; then shortly issuing Cease &Desist orders and initiating an audit. The FDIC auditors continuously used the information on prowlingowl.com to assist in the audit. One more part to follow ----------------------------------------- 6. Other noteworthy points related to tax credit fraud 1) Claims for 2006 and 2007, the only year’s information is available, listed over 30 funds investing a total of $731 million in over 100 business ventures and receiving $209 million in tax credits. 2) Because of the secrecy imposed on the tax credit programs, this report has been limited to the three of the largest claims with the most obviously blatant claims and complete evidence obtained. Failure to last the required eligibility period is one key element of evidence, of failure to qualify. This is beyond the typical failures found in venture capital investments, and some failures occur within less than a year’s; while others never existed. These three funds filed for 2006 investments. Partial evidence from more recent years suggests false claims include a variety of other schemes. 3) Only, the head of the Oklahoma Tax Commission and possibly only one person in the commission ever sees the complete set of documentation required to understand what is occurring. These tax commission officials deny access to everyone including other state agencies and officials. The name that keeps appearing as signing tax credit documents is Tony Mastin, the Tax Commission Administrator. The highest career level position. 5) Oklahoma law does not restricted or prevent state officials (including legislators) from benefiting from these tax credit programs. Officials are only required to report business interest to the state Ethics Commission, under the premise this allows the public to judge any effect of an official’s business relationships. However, in this case, the public is denied information that would allow determining if an official was benefiting from tax credits. 4) An Oklahoma law passed in 2007 requiring the tax commission to disclose, on the website Open Books the identities and amounts of those receiving tax credits. To defeat this requirement the tax commission substitutes the identities and amounts of those using tax credits, thus allowing those wanting to keep their involvement secret to sell their tax credits to others, to avoid revealing their involvement. In addition, the tax commission omits reporting certain other tax credits, those labeled as (Rural) Small Business Venture that are issued tax refund checks. Only reporting tax credits used that are labeled (Rural) Small Business Capital. 5) To illustrate how obvious the fact the program is used to obtain tax credits and not for economic development; is found In one email secretly floated among investors, WPG solicited investors by offering to sell tax credits at half price(S). Page 11 References (A) July 31, 2009, FDIC seized First State Bank Altus http://prowlingowl.com/AltusVentures/FSBAltusSeizedPR.cfm (B) Other frauds involve the Capital Formation Incentive Act tax credit programs. Commonly known as Small Business and Rural Venture, each having to two subcategories and can be found at http://www.oscn.net/applications/oscn/index.asp?level=1&ftdb=STOKST68&year= (B.1) Small Business Capital Formation Incentive Act Statue 68 2357.60 thru 2357.65A (B.2) Rural Venture Capital Formation Incentive Act Statue 68 2357.71 thru 2357.76A (C) 2006 Tax commission report http://prowlingowl.com/DataFiles/DBFiles/IRC_CapcosReports2006to08.xls (D) The discovery of $643 million in counterfeit loans. http://prowlingowl.com/AltusVentures/FakeLoanSchemeData.cfm (E) Oklahoma Tax Commission Grand Jury Report. http://prowlingowl.com/OKTaxCom/OTCGrandJuryReport.cfm (F) $221 million inflated claim to obtain $66 million in tax credits. http://prowlingowl.com/Blog/WhereIsInvestigation.cfm (G) Altus Venture http://prowlingowl.com/AltusVentures/Index.cfm (G.1) Chaparral Energy Altus Venture tax credits http://prowlingowl.com/Blog/ChaparralAltusVenturesConnection.cfm (I) Oklahoma Statue 68 2357.7 - Credit Against Tax for Investments in Qualified Venture Capital Companies - Pass-Through Entities; http://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=436511 (J) Chaparral Energy SEC filings http://prowlingowl.com/TaxAbuse/Chaparral.cfm (K) OTC Emails reveal OTC’s paying out tax refunds http://prowlingowl/com/OKTaxCom/OTC_Emails.cfm (L) President of co. exposes state tax credits outlines how scam worked! http://prowlingowl.com/Blog/HeadOfCompanyExposesScam.cfm (M) Statement of mirror Account for GCH at First State Bank of Altus http://hiddenspending.com/Dox/Supposed_Mirror_Account_for_MAPI_at_First_State_Bank_of_Altus_based_upon_Peachtree_Server_documentation.pdf Page 12 (N) Checks and wire transferred to mirror Account for GCH at First State Bank of Altus http://prowlingowl.com/TaxAbuse/MAPI/Docx/MirrorAccountAtFSBAltus.cfm (O) Unauthorized Refund of Down Payments to Mt. Harris Lot Investors View/download http://hiddenspending.com/Dox/Unauthorized_Refund_of_Down_Payments_to_Mt._Harris_Lot_Investors.pdf (P) MAPI Case Documents http://prowlingowl.com/TaxAbuse/MAPI/Documentation.cfm (Q) Damaging evidence including Robinson foreclosing on property http://hiddenspending.com/Dox/Damaging_Altus_Communications.pdf (R) MAPI Lawsuit http://prowlingowl.com/TaxAbuse/MAPI/MAPILawsuit.cfm (S) WFG Foxborough Selling tax credits at half price http://prowlingowl.com/Foxborough/WFGFoxboroughHalfPrice.cfm (U) Scissortail http://prowlingowl.com/ScissorTail/ScissorTail.cfm (T) Altus Group http://prowlingowl.com/AltusVentures/AltusGroup.cfm (V) Oak Hills Capital Company http://prowlingowl.com/OakHills/SevenLLCs.cfm (W) Did Vectra Bank Colorado fail to fulfill its fiduciary responsibility? http://prowlingowl.com/TaxAbuse/MAPI/QuestionsReVectraBank.cfm (X) Members of the Altus Group involved in MAPI partnership http://prowlingowl.com/TaxAbuse/MAPI/AltusGroupMAPI.cfm No more