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Pacific Northwest License, Tax & Fraud Association
Tuesday, January 9, 2024, 8:00 am – 3:45 pm
PNLTFA Members,
Please join us for FREE investigator training on Tuesday, January 9th at the South Puget Sound Community College Lacey Campus!
This free training includes two CPE hours of Ethics, which is required for most professional certifications. This training is available for all current PNLTFA members. Annual dues for 2024 are only $45.
Register for membership and training here: Eventbrite link
January 9th schedule:
- 8:00 am – 8:30 am: Sign-in / Networking – all attendees must sign in
- 8:30 am – 9:00 am: Welcome and introductions, State of the Association, 2024 Focus
- 9:00 am – 10:30 am: Sales Suppression Software – Finding Fraud in Retail Audits – Jerome Salido and Mike Chertrude, Department of Revenue
- Sales suppression software is used to eliminate cash transactions in sales records, allowing a business to avoid reporting and returning sales tax to the state. The use of sales suppression software is illegal and a Class C felony in Washington state. Join Jerome Salido and Mike Chertrude with Department of Revenue as they review a case study and provide insight into how to detect this evasion technique.
- 10:30 am – 10:45 am: Break / Networking
- 10:45am – 12:00 pm: Fraudulent Identification – False ID Training – Aaron Green and Dale Ellliott, Department of Licensing
- The Washington Association of Sheriffs and Police Chiefs 2021 Crime in Washington report indicated that in 2021 there were 24,561 fraud offenses reported throughout the state. Identity Theft and Swindle / Con Games totaled 14,321, or 58.3% of all financial crimes in Washington. Join Aaron Green and Dale Elliott with Department of Licensing to discuss ID theft trends and how the landscape of fraud in the Northwest is changing with these trends.
- 12:00 pm – 1:15 pm: Lunch / Board meeting
- Lunch is on your own. There are many small businesses near SPSCC, as well as popular franchises along Sleater-Kinney Road. You are also welcome to bring food in and attend the Association board meeting during lunch.
- 1:15 pm – 1:30 pm: Sign-in / Networking – all attendees must sign in
- 1:30 pm – 2:15 pm: Ethics – Justin Cottee, Executive Ethics Board
- From the EEB: “After taking the training, the state employee will have a basic understanding of the ethical standards in place for state employees and state officials. The training will cover what is required under the law as a state employee and give state employees practical tools on how to handle ethical issues when they arise in the workplace. Through the use of hypothetical situations, state employees will learn what conduct is appropriate and options to take when faced with ethical dilemmas in their agency. The state employee will also gain a working knowledge of the role of the Executive Ethics Board as well as the complaint process.”
- 2:15 pm – 2:30 pm: Break, Networking
- 2:30 pm – 3:45 pm: Ethics, Continued
- 3:45 pm: Adjourn
When:
Tuesday, January 9, 2024, 8:00 am – 3:45 pm
Where:
South Community College Lacey Campus, 4220 6th Ave SE Lacey, WA 98503
Cost:
Training is free for 2024 members.
2024 Membership is $45.
Register here: https://www.eventbrite.com/e/2024-pnltfa-winter-training-tickets-779222203587?aff=oddtdtcreator
Payment may be made online via Eventbrite or mailed with a printed copy of registration to:
PNLTFA
PO Box 15086
Tumwater, WA 98501-5086
Any questions: email administrator@pnltfa.com
About the Presenters:
Jerome Salido has worked for the Department of Revenue for 24 years, working as a Computer Audit Specialist since 2005. Since 2014, Jerome has focused on analyzing Point of Sales systems for possible sales suppression use and has analyzed databases in over 50 separate investigations. He has worked on the first conviction in the nation of a restaurant for use of sales suppression software. He has also assisted the Internal Revenue Service in the 2016 federal prosecution of a distributor who equipped several restaurants in the Seattle area with sales suppression software. He has worked with investigators from California, Colorado and Connecticut regarding sales suppression software use, as well as working on cases with the Washington State Attorney General’s Office, Washington State Liquor and Cannabis Board, Washington State Patrol, Skagit County Drug Task Force and the Department of Homeland Security.
Mike Chertrude is a 30 year employee of Washington State Department of Revenue and is the manager of the CAAP group in the Audit Division. His 11-member team includes the Sampling and Electronic Data (SEDA) unit and the Data Analytics team. Mike has been involved with Sales Suppression (Fraud) since 2007 including research, working with other states, academia, as well as traveling to give presentations at conferences and other states at their request. Mike and the CAAP group helped create a small sales suppression program for the Audit Division that audits businesses with a Point of Sale (POS) or Electronic Cash Register (ECR) systems. In 2017, Washington became the first state in the country that had a criminal conviction for the use of sales suppression in a business. Washington State also assisted the IRS in a criminal conviction in 2017 of a distributor, selling zappers to business using POS systems. In June 2018, Mike was awarded with the Federal Tax Administrators (FTA) Harley Duncan Award for Leadership for his work in the area of sales suppression on both a state and national level.
Aaron Greene has worked for the Department of Licensing (DOL), Driver and Vehicle Investigations (DVI) unit in an investigator role for 12 years. Aaron started with DVI as an Investigator 1 and worked in that role for 5 years, he then promoted to an Investigator 2 and worked in that role for another 5 years, and recently promoted to an Investigator 3 and has worked that role for the last 2 years. Aaron has tasked himself in becoming a subject matter expert in all aspects of DVI. Aaron considers himself the Swiss-Army knife within the unit and has strived to become a subject matter expert in Driver Investigations, Vehicle Investigations, and now the Training & Outreach supervisor for DVI. As the Training & Outreach supervisor Aaron is responsible for training internal and external stakeholders to DVI and provides outreach to those same stakeholders. Aaron has been privileged to represent DOL in nationwide AAMVA projects, several high priority lean events, and has worked several high priority complex investigations for DVI over the years.
Dale Elliott has worked at Department of Licensing for about 4 ½ years as an Investigator 2 investigating identity fraud, identity theft and vehicle title fraud. Prior to working for Department of Licensing, he was a police officer, serving the public for over 28 years. His focus during his career was tactical and investigations with an emphasis in training. He has trained both new recruits fresh out of the academy and seasoned officers. Dale also moonlighted as a driver’s education instructor for 911 Driving School, and as a very young Marine, taught defensive driving and was a licensing instructor for the U.S. Marine Corps. In Dale’s early years as a police officer, he taught the DARE program. After retiring but before starting at DOL, Dale owned a small training cadre teaching tactics, personal security, and firearms safety. He is certified as a “Ropes” or “Challenge course” instructor, doing team building and outdoor team challenge training as well. In 2019, 2020 and 2023, Dale had the opportunity put this training to use within DOL. He facilitated 4 team building seminars for the staff and investigators in DVI helping to deepen relationships and build empathy for each other and all unique skillsets.
Justin Cotte has been employed with the Ethics Board, as an Investigator, since March 2022. Prior to state employment, he spent 20 years in law enforcement. He started his career with Olympia Police Department and then, in 2003, as a Deputy Sheriff with the Mason County Sheriff’s Office. He worked Patrol, K9, and Detectives. During his time with the Sheriff’s Office, he was assigned to two felony task forces; first with the US Marshal’s Violent Fugitive Task Force and later with the Washington State Chapter (Seattle Police Department) Internet Crimes against Children Task Force (ICAC).
