EFTA00129628¶
72-MM-113327 CJP:cjp¶
The following investigation was conducted by Special Agent on October 26, 2010.¶
Detective Columbus Ohio Police Department,120 Marconi Boulevard, Columbus, Ohio, phone, was interviewed telephonically regarding the homicide investigation of Arthur Shapiro. advised that Shapiro was a Columbus attorney who was killed in the mid-1980’s in Columbus. was not one of the original detectives assigned to the case but came on board in the mid-1990’S after a city commission was formed to investigate allegations of misconduct by the city’s then police chief. As a result of the commission’s investigation, documents relating to the Shapiro homicide were seized from a commander’s office. became involved in the homicide investigation at that time. It was determined that Shapiro was involved in misconduct and fraudulent business activity with the firm where he was employed. Specifically, it was believed Shapiro was helping businessmen purchase companies that were facing bankruptcy and creating illegal tax shelters. believed Shapiro had been subpoenaed to testify before a federal grand jury regarding those business activities and was to appear before the grand jury the day after he was killed. Regarding the circumstances of his death, Shapiro was seen meeting with an unknown man believed to be the killer in his vehicle first in a shopping center and then in a Columbus cemetery. In the cemetery, Shapiro fled from the vehicle to a nearby condominium complex where he was shot multiple times. Shapiro’s car was later found in the shopping center parking lot. Investigation revealed that Barry Kessler, a business associate of Shapiro’S, was seen meeting with a man at Kessler’s office fitting the description of the man seen with Shapiro before he was killed. A secretary of Kessler saw Kessler meeting with the man in his office with a suitcase or briefcase of money. Kessler was subsequently convicted of murder for pecuniary gain in federal court in Florida relating to a life insurance policy of a business associate. Though no sufficient evidence to charge Kessler was uncovered, believed Kessler was complicit or responsible for Shapiro’s death. In the mid-1990’S, prominent Columbus business man Leslie Wexner’s name was published in the local newspaper, alleging some connection to the Shapiro’s death. found no evidence connecting Wexner to the homicide case. In addition, investigation has revealed no connection between the homicide of Shapiro and Jeffrey Esptein to date.¶
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72-MM-1133.27-57¶
EFTA00129629¶
72-MM-113327 CJP:cjp¶
The following investigation was conducted by Special Agent on October 26, 2010.¶
Assistant United States Attorney U.S.¶
Attorney’s Office, 303 Marconi Boulevard, Columbus, Ohio,¶
telephone, was interviewed telephonically regarding Arthur Shapiro. advised that Shapiro was a target of a tax fraud case being prosecuted by the U.S.¶
Attorney’s office. Specifically, the case was an administrative case investigated by the IRS, whereby fraudulent or bogus tax shelters were created. Shapiro was an attorney, and Berry Kessler was an accountant and co-defendant in the case. Prior to Shapiro’S death, Shapiro, his attorney, and had agreed to a negotiated plea agreement whereby Shapiro was to plead guilty to tax fraud. could not recall if Shapiro’s cooperation against co-defendants was a condition of his plea agreement. Shapiro was killed prior to him entering a guilty plea in the case. Co-defendant Kessler eventually pled guilty to the tax fraud. Attorney John Zonack (phonetic) represented Berry Kessler in the tax case, and informed Zonack of Shapiro’s intention to plead guilty prior to Shapiro’s death. was unfamiliar with the specifics of Shapiro’s murder and was not involved in the case but understand many in the Columbus area suspected Kessler of the murder. was unsure if there was a third co-defendant in the tax fraud case.¶
72-MH-113327-58¶
EFTA00129630¶
72-MM-113327 CJP:cjp¶
The following investigation was conducted by Special Agent on October 26, 2010.¶
Assistant United States Attorney, U.S. Attorney’s Office, 303 Marconi Boulevard, Columbus, Ohio, telephone, was interviewed telephonically regarding Arthur Shapiro. advised that Shapiro was a target of a tax fraud case being prosecuted by the U.S. Attorney’s office. Specifically, the case was an administrative case investigated by the IRS, whereby fraudulent or bogus tax shelters were created. Shapiro was an attorney, and Berry Kessler was an accountant and co-defendant in the case. Prior to Shapiro’S death, Shapiro, his attorney, and had agreed to a negotiated plea agreement whereby Shapiro was to plead guilty to tax fraud. could not recall if Shapiro’s cooperation against co-defendants was a condition of his plea agreement. Shapiro was killed prior to him entering a guilty plea in the case. Co-defendant Kessler eventually pled guilty to the tax fraud. Attorney John Zonack (phonetic) represented Berry Kessler in the tax case, and informed Zonack of Shapiro’s intention to plead guilty prior to Shapiro’s death. was unfamiliar with the specifics of Shapiro’s murder and was not involved in the case but understand many in the Columbus area suspected Kessler of the murder. was unsure if there was a third co-defendant in the tax fraud case.¶
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