Martin I. Sviland, II, CFE, CFSA, MST
Curriculum Vitae

EDUCATION: Federal Law Enforcement Training Center (FLETC)
Glynco, GA
Graduated from basic and advanced investigative training in 1983- 1984

Walsh College of Accountancy & Business Administration
Troy, Michigan
Master of Science in Taxation, Graduated August 1980

Davenport University formerly known as Detroit College of Business
Dearborn, Michigan
Bachelor of Science in Accounting, Graduated June 1977

Oakland Community College
Bloomfield Hills, Michigan
Associate in Business Administration, Graduated June 1976

John E. Reid & Associates, Inc.
Chicago, IL
The Reid Technique: Interviewing & Interrogation (Basic & Advanced)

United States Central Intelligence Agency
Chinese Transliteration Course


CERTIFICATIONS: Certified Fraud Examiner (CFE)
Association of Certified Fraud Examiners – Life Member
Austin, TX

Certified Financial Services Auditor (CFSA)
The Institute of Internal Auditors
Altamonte Springs, FL


LICENSES: Licensed Private Detective
State of Michigan

Enrolled Agent (E.A.)
Admitted to represent taxpayers before the Internal Revenue Service


AWARDS: Internal Revenue Service – Criminal Investigation Division
Three Special Act Awards for Investigations

Association of Certified Fraud Examiners
Distinguished Achievement Award


EXPERIENCE: United States Internal Revenue Service – Criminal Investigation Division
Special Agent (Criminal Investigator - Retired) June 1983 – May 2005 [seven month break in service from June 1986 – January 1987]

• Investigated alleged criminal violations of the Internal Revenue Code, domestic money laundering, and certain banking violations. This also included conspiracy cases.

• Proficient & worked direct & indirect methods of proof such as net worth analysis, expenditures method, bank deposits, & specific item.

• Conducted thousands of interviews with individuals from all walks of life.

• Assisted the United States Attorney’s Office & federal grand juries with investigations of white-collar crime, alleged members of terrorist and drug organizations, organized crime figures, narcotics traffickers, illegal tax protestors, espionage, white collar criminals, public corruption, & money launderers.

• Testified before federal grand juries, suppression hearings, & at trials.

• Member of OCDETF (Organized Crime Drug Enforcement Task Force), HIDTA (High Intensity Drug Trafficking Area) Money Laundering Task Force and Financial Investigations Team (assigned to DEA - Drug Enforcement Administration). Investigated money laundering & currency structuring violations, including RICO violations. These investigations lead to many convictions.

• Worked closely with several other foreign, federal, state, & local law enforcement agencies. In addition to DEA, these other law enforcement agencies included Royal Canadian Mounted Police, Revenue Canada, FBI, United States Customs Service, United States Postal Inspection Service, United States Secret Service, Alcohol, Tobacco, & Firearms, Michigan State Police, Detroit Police Department, several Michigan County Sheriff Departments, & other local police departments.

• Experienced at stationary & moving surveillances.

• Excellent oral & written communication skills.

• Taught advanced IRS special agent training at the Federal Law Enforcement Training Center (FLETC) in Glynco, GA. Lectured on search warrants, illegal tax protestors, interviewing, & other topics.

• Division’s Civil Fraud Coordinator for a time.

• Assisted the Unites States Secret Service with physical protection of United States Presidents & other dignitaries.

• Highest level of security clearance received is Top Secret.

Davenport University, formerly known as Detroit College of Business
Adjunct accounting faculty from August 1980 – September 2003.

• Developed and instructed graduate students in Forensic Accounting & Basic Investigations. This included such topics as money laundering statutes & schemes, income tax crimes, currency structuring, and interviewing techniques.

• Instructed undergraduate students in accounting principles, accounting systems & procedures, taxation, & personal finance.

United States Internal Revenue Service – Examination Division
Internal Revenue Agent (Field Audit Division)
July 1981 – June 1983

• Completed Internal Revenue Agent Training for phases I, II, & III. This included taxation of individuals, partnerships, & corporations.

• As part of training, performed office audits for a short time.

• This included income tax returns of individuals as well as those individuals that are self-employed.

• Conducted field audits on income tax returns of self-employed individuals, partnerships, S-corporations, & C- corporations.

• Member of the Special Enforcement Program (SEP) group. Audited alleged members of organized crime, narcotics traffickers, illegal tax protestors, non-filers, gamblers, & others involved in illegal activities.

• Performed jeopardy and termination assessments.


OTHER EXPERIENCE:

Prior to government service, I have experience in public accounting & tax departments in private industry. One company was on the Fortune 500 list.


SPEAKING ENGAGEMENTS: Michigan Association of Certified Public Accountants (MACPA).
• Lectured on criminal trends within the Michigan District.
• Presented a basic money laundering & asset tracing seminars.
• Discussed how IRS-Criminal Investigation operates.

Southeast Michigan Chapter of the Association of Certified Fraud Examiners (semcacfe.org)
Presentations made on money laundering, interviewing, & tax fraud.

Kiwanis Club of Bloomfield Hills, MI
Lectured on money laundering & currency structuring.


PROFESSIONAL MEMBERSHIPS: • Association of Certified Fraud Examiners – Life Member

• Southeast Michigan Chapter of the Association of Certified Fraud Examiners (elected chapter president & vice-president Twice: Elected chapter director several times, currently chapter Treasurer).

• Association of Certified Anti-Money Laundering Specialists

• International Association of Financial Crimes Investigators

• American Society of Industrial Security, including the Detroit Chapter

• The Institute of Internal Auditors – National Association of Certified Financial Services Auditors

• International Police Association

• Crime Prevention Association of Michigan

• National Association of Enrolled Agents

• National Association of Tax Professionals


REFERENCES: Furnished upon request.