CPA Accused of Tax Fraud Is Now Suspect in Plot to Murder Witnesses

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By AccountingWEB Staff
 
A San Diego-area CPA, heading to trial on an $11 million tax fraud scheme, has been arrested for allegedly plotting to hire an acquaintance to murder two people planning to testify for the prosecution.
 
According to news reports, the FBI stated that Steven Martinez, age fifty-one, of Ramona, California, was arrested March 2 without incident. A second man was also arrested that night in relation to the alleged plot: Norman Russell Thellmann, age sixty, a former limousine driver for Martinez. Thellmann is accused of accepting money to pass on to a proposed hit man. FBI agents found $42,500 in cash in a cereal box in a kitchen cupboard in Thellmann's residence.
 
U.S. District Court papers say Martinez offered a former employee $100,000 in cash to kill the two female witnesses, provided the man with photos and personal information about the women, and suggested he use a gun with a silencer. The acquaintance notified the FBI, and Martinez, a former IRS agent, was arrested two days later.
 
Martinez now faces witness-tampering charges in addition to filing false tax returns, money laundering, identity theft, mail fraud, and other criminal counts. Court papers say his tax fraud scheme involved preparing tax returns that showed his clients owing a significant amount of tax. He then diverted his clients' payments to his own account and submitted returns that showed much smaller liabilities. He is accused of defrauding the IRS and the California Franchise Tax Board of more $11 million owed by his clients.
 
Martinez and Thellmann, accused of conspiring to tamper with a witness, appeared before a federal judge on March 5 but did not enter pleas.
 
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I am writing you today to ask all of the media to please help me out with something. This story (below) has been shown on the internet for over one year now. This event took place last year (2012) on March 2nd. There are two (2) main people mentioned below in your story and I am one of them. My name is Norman Thellmann. Yes, I was arrested on that date last year and I went through legal hell for most of the remainder of last year over this event. I want to set the record straight here so that you can clearly see that I had nothing to do with this... at least, not directly.
First of all I have a simple request and that is to kindly ask you if you folks would be so polite as to remove this story from the internet, take it off of your site or by what ever means necessary in order to purge it from this constant and unnecessary exposure which has ruined my life.
I have lived in San Diego since 1975 and have lived a decent, honorable life and never had any issues with crime before in my life. I am 65 years old and I am a decent, law biding human being. My ONLY mistake in regard to this situation (below) is that I was a friend of Steven Martinez for about four (4) years.
He seemed to be a very successful CPA here in San Diego and I just assumed all along that he was just that... successful at what he did for a living. Little did I know that all along he was a thief and that he was steeling tax money from his clients that was owed to the IRS. I did not know of the full impact of this until it was 1. Too late. And 2. After he had looped me into his sick and twisted scheme to have some people killed by his former gardener. I did not have ANY knowledge of ANY of the latter of all this until after I was arrested.
In August of 2011 I was at Steven Martinez's house in Ramona one afternoon for a back yard cookout. He approached me and asked me if I would do him a favor (which he had done many times in the past) and they were always simple things and nothing ever against the law or even close to that. This time he asked me if I would keep some money that he and his wife "saved" up and to keep it at my house. I did not see anything wrong with that. In fact, I considered it an honor that he would trust me with the money they had saved up. He told me that the money was for his wife and children and, that "even if HE asked me for it... NOT to give it to him". I am a man of my word and I agreed to do that for them. Then in late February of 2012 he called me one morning and asked me if I would do him a favor again. I said sure buddy what's that? He told me that he wanted me to give 40K of that money to someone who would be calling me soon and that I could meet them in a public place to give them the money. At the time I said OK. We hung up and I gave this some very serious thought for a couple of days. I did not like the sound of it. However Martinez did mention quite often that he needed to cut back on expenses. He sold his interest in a twin engine King air airplane that he had, laid off his long-time house keeper, and his grounds keeper and got rid of his huge motor home. The indication that I was presented with was that he needed money to pay for his attorneys fees for a pending court case that involved his tax business somehow. With that said; I just assumed that he wanted me to hand this money over to someone who was going to be taking it to his attorney in order to satisfy that requirement. You would have had to of known Steven Martinez in order to see how I perceived him to be. He was the kindest, nicest guy and very, very smooth... (in looking back) at his personality I can see that he used his talent of being very convincing to schmooze over his tax clients. At the time however I had no clue of what was going on in his life. He never talked about his tax business other than to speak about the fact that he was arrested the first time for tax fraud and also that his attorney stated to him that the case was "very defensible". From my point of view... doctors, tax people, lawyers, and other white collar people are always going to court for one thing or another. So why was this guy any different... is what I thought. Par for the course if you will.
All along, I was a distant friend who he used for his limousine driver from time to time. He had a lovely and very decent person in his wife and three young children who were very sweet. My overall picture of the family was that they were successful and very happy. That is the impression I had. Not in a million years would I have EVER guessed that Steven Martinez would conceive of such a horrendous plot such as that which he came up with to murder people... just so that he could potentially win a legal case and keep his money and his greed. Everyone who knew him still finds it very difficult to believe that he could have conceived of such an insane idea. Steven Martinez took advantage of my easy going and good personality and the fact that I am and always have been very honest and helpful. But he betrayed me in the end.
That money that I was holding for his wife and children never left my house... as far as I was concerned, even after he asked me to give the 40K portion of it to a stranger... I was not going to live up to that part of the deal because it would break my word and also I did not trust the situation... it just did not seem to sound like a good, sound idea after-all. I never gave that money to anyone. Steven set out on his hidden plan to kill some people and he and his gardener were apparently the only two people on earth who knew about it. Until, that is... the gardener had the good sense to call the FBI and let them in on Martinez's demented plans. Fortunately for the witnesses it worked and Martinez was arrested. But, then so was I... unknowingly being looked for, for my involvement in simply holding this money for Martinez's wife and children. Had I of known of his plans I would have called Steven Martinez and tried to talk sense to him and tell him that there is no possible way you could ever get away with such a ridiculous and twisted scheme. And further, I would have taken that money back up to his house in Ramona and given it back to him... had I only known what he was up to.
I was raised by a good mom and a good dad. I went to church every Sunday when I was a boy because I had decent, God fearing parents and they were good to me. I was not raised to be a bad person and because of that I have lived out the entirety of my life never having been in any trouble with crimes against humanity at all. In the short (4) years I knew Steven Martinez he did not talk very much about his past other than to tell me once that he did not want his mother coming out here from New York to visit the family because she smokes cigarettes and he does not like cigarette smoke. Can't say that I blame him for that but... if it is your 'Mother'! How do you turn your mother away... unless there were unhappy memories that he never talked about?
I wanted to take my case to trial. My attorney firmly repeated to me every time I brought it up that I would be MUCH better off taking a plea deal. Originally I was charged with Conspiracy to tamper with a witness. Honestly the first week I was in jail I kept thinking about that charge and could not, for the life of me understand what that meant. My attorney however cleared that up for me later on by explaining the charge. I then told the attorney what I have told you here that I was just as shocked and surprised by what Martinez did than anyone was. After a while the charge was dropped and a new, lessor charge. That new charge was Conspiracy to Commit Money Laundering. I read the charges and I spent weeks studying the law and arrived at a conclusion. That was that I did NOT conspire to do ANYTHING! I told my attorney that and as many times as I told him that I wanted a trial... he countered with "You will be much better off by taking the plea deal". In the very end, I bent and took the plea deal which went against every microscopic cell in my being! A day came when I had to stand in a courtroom and look at a judge and lie to her and tell her that I plead guilty to Conspiracy to Commit Money Laundering. I HATED THAT! My attorney used the weapon on the side of the prosecutor that if I went to trial, the prosecutor would re-enter the original plea and that if found guilty by a jury that I could face up to (13) years in prison. NO THANKS! I love my freedom way too much to do that. So, yes... he scared the living hell out of me with that one. One year probation the sentencing judge said after listening to about a four minute speech that I read to the judge. My attorney was shocked as he thought I was going to get at least three years probation. The heart felt words of my humble speech most certainly had an impression on the judge... as I was free to go after that.
Que sera, sera... life goes on. My life has been ruined by this insanity which was all brought on by the greedy and self centered Steven Martinez who even apologized to me in prison while I was there for a short time one day. Much too little... much too late are my thoughts on that matter.
Thank you,
Norman Thellmann

I ask the public to to go to this link and read the story and then read the comments posted by me on 3/15/2013 so that both sides of the story and more importantly... the TRUTH can be afforded me and my honorable reputation. Thank you... Norman Thellmann
http://www.ramonasentinel.com/...

There have been
negative and untrue postings about me on the internet now for over one year. It
is a story that has been posted by at least the following news media outlets,
The Ramona Sentinel, The Associated Press, NBC News, Fox News, sdnews.com, and by the Publisher/Editor-in-Chief,
AccountingWEB editor@accountingweb.com). I want to make it very clear here
that though I was dragged through this highly devastating, emotional, and destroying
episode, that I was NOT a part of the devious, sick and twisted and extremely
selfish acts by the person in Steven Martinez. The story on the internet about
his plot to kill some of his former business clients was published and was done
so with my good name and honorable reputation in the community of San Diego,
CA attached to it and placed-on-the-line.

The ONLY regret that I have
through all of this is that Steven Martinez and I befriended one another about
4 years ago and that I became his limousine driver and a somewhat distant
family friend to him and his wife and three young children. I don’t regret
having been friends with his wife and children as they were very nice people. I
regret having known Steven Martinez because of who and what he ultimately revealed
himself to be.

There are two
(2) main people mentioned in the stories on the internet and I am one of them.
My name is Norman Thellmann. It is my intent herewith to tell the truth about
these stories and that the way in which they have been presented, written,
exposed and posted are untrue and that they remain so and that they do NOT
depict the truth in its entirety about my involvement at all. It mentions my
name and tells of a horrific plot to kill people and it ties me in with it. The
stories were blatantly left on the internet for all to see. The stories were
never reposted in any way what so ever to indicate the (updated news) or the
final outcome of what actually did transpire with regard to ME specifically. I
have posted this today (March 15, 2013) to clear matters up and to expose the
TRUTH as it really was and is.

Yes, I was
arrested on March 2, 2012 (last year) and I went through legal
hell for most of the remainder of last year over this event. I want to set the
record straight so that people can clearly see that I had nothing to do with
this... at least, not knowingly. I was framed.

I have lived in San Diego since 1975 and have enjoyed a decent,
honorable life and never had any issues with crime before in my entire life. I
am 65 years old and I am a respectable, law biding human being.

In the time that I knew Steven Martinez he seemed
to be a very successful CPA here in San Diego and I just assumed all along that he
was just that... successful at what he did for a living. Little did I know that
all along he was a thief and that he was steeling tax money from his clients
that was owed to the IRS. I did not know of this or, the full impact of this
until it was 1. Too late. And 2. After he had looped me into his sick and
twisted scheme to have some people killed by his former gardener. I did not
have ANY knowledge of ANY of all this until after I was arrested.

These events began in August of 2011. I was at
Steven Martinez's house in Ramona one afternoon for a back yard cookout. He
approached me at one point and asked me if I would do him a favor (which he had
done many times in the past) and they were always simple favors and nothing
ever against the law or even close to that. Steven Martinez asked me if I would
keep some money that he and his wife "saved" up and to keep it at my
house. I did not see anything wrong with that. In fact, I considered it an
honor that he would trust me with their money. He told me that the money was
for his wife and children and, that "even if HE asked me for it... NOT to
give it to him". I am a man of my word and I agreed to do that for them.

Then in late
February of 2012 he called me one morning and asked me if I would do him a
favor again. I said sure buddy what's that? He told me that he wanted me to
give 40K of that money to someone who would be calling me soon and that I could
meet them in a public place to give them the money. At the time I said OK. We
hung up and I gave this some very serious thought for a couple of days. I did
not like the sound of it. However Martinez did mention quite often that he needed
to cut back on expenses. He sold his interest in a twin engine King air
airplane that he had, laid off his long-time house keeper, and his grounds
keeper and got rid of his huge motor home. The indication that I was presented
with was that he needed money to pay for his attorneys fees for a pending court
case that involved his tax business somehow.

With that said;
I just assumed that he wanted me to hand this money over to someone who was
going to be taking it to his attorney in order to satisfy that requirement. I
am not so naïve now as to assume that anyone would fully understand this. You
would have had to of known Steven Martinez in order to see how I perceived him
to be. He was the kindest, nicest guy and very, very smooth... (in looking
back) at his personality I can see (in hind sight) that he used his talent of
being very convincing to schmooze over his tax clients. At the time however I
had no clue of what was going on in his business life. He never talked about
his tax business other than to speak about the fact that he was arrested the
first time for tax fraud just a few months earlier and also that his attorney
stated to him that the case was "very defensible". From my point of
view... doctors, tax people, lawyers, and other white collar people are always
going to court for one thing or another. So why was this guy any different...
is what I thought. Par for the course if you will.

All along, I was a distant friend who he used
for his limousine driver from time to time. He had a lovely and very decent
person in his wife and three young children who were very sweet. My overall
picture of the family was that they were successful and very happy. That is the
impression I had. Not in a million years would I have EVER guessed that Steven
Martinez would conceive of such a horrendous plot such as that which he came up
with to murder people... just so that he could potentially win a legal case and
keep his money and his greed. I learned later on after I was arrested that he
wanted to kill his clients because they were witnesses on the side of the
prosecutor in his case. Everyone who knew him still finds it very difficult to
believe that he could have conceived of such an insane idea. Steven Martinez
took advantage of my easy going and good personality and the fact that I am and
always have been very honest and helpful and then, he betrayed me and my good
friendship which I find completely disgraceful and unforgivable. He not only
did this to me but also to another mutual friend who put up his house as bail
collateral for his release from jail the first time. This was a long time
friend of his over many years who he also betrayed. That earlier act by this
person in putting up his house for Martinez’s release was also just one more
reiteration in my mind that Martinez (at that earlier point in time) was
someone worthy of friendship and support and with that prerequisite well
established, in my mind when Martinez asked me to hold that money for him… is
why I did that for his family.

That money that I was holding for his wife and
children never left my house... as far as I was concerned, even after he asked
me to give the 40K portion of it to a stranger... I was not going to live up to
that part of the deal because it would break my word and also I did not trust
the situation... it just did not seem to be a good, sound idea after-all. I
never gave that money to anyone. Steven Martinez set out on his secret plan to
kill some people and he and his gardener were apparently the only two people on
earth who knew about it. Until, that is... the gardener had the good sense to
call the FBI and let them in on Martinez's demented plans. Fortunately for the
witnesses it worked and Martinez was arrested. But, then so was I...
unknowingly being looked for, for my involvement in simply holding this money
for Martinez's wife and children. Had I of known of
his plot I would have called Steven Martinez and tried to talk sense to him and
tell him that there is no possible way you could ever get away with such a
ridiculous and twisted scheme. And further, I would have taken that money back
up to his house in Ramona and given it back to him and his wife... had I only
known what he was up to. Looking back on it now… if Martinez could so easily plot to take other
peoples lives what would prevent him from taking mine!

I was raised by a good mom and a good dad. I
went to church every Sunday when I was a boy because I had decent, God fearing
parents and they were good to me. I was not raised to be a bad person and
because of that I have lived out the entirety of my life never having been in
any trouble with crimes against humanity at all. In the short (4) years I knew
Steven Martinez he did not talk very much about his past other than to tell me
once that he did not want his mother coming out here from New York to visit the
family because she smokes cigarettes and he does not like cigarette smoke.
Can't say that I blame him for that but... if it is your 'Mother'? How do you
turn your mother away... unless there were unhappy memories that he never
talked about?

I wanted to take my case to trial. My attorney
firmly repeated to me every time I brought that up that I would be MUCH better
off taking a plea deal. Originally I was charged with Conspiracy to tamper with
a witness. Honestly for the first couple of days I was in jail I kept thinking
about that charge and could not, for the life of me understand what that meant.
My attorney however cleared that up for me later on by explaining the charge. I
then told the attorney what I have told you here that I was just as shocked and
surprised by what Martinez did than anyone else was. After a while
the charge was dropped and a new, (lesser) charge given. That new charge was
Conspiracy to Commit Money Laundering. I read the charges and I spent weeks
studying the law at home and arrived at a conclusion. That was that I did NOT
conspire to do ANYTHING! I told my attorney that and as many times as I told
him that I wanted a trial... he countered with "You will be much better
off by taking the plea deal". In the very end, I bent and took the plea
deal which went against every microscopic fiber in my being! A day came when I
had to stand in a courtroom and look at a judge and lie to her and tell her
that I plead guilty to Conspiracy to Commit Money Laundering. I HATED THAT! My
attorney used the theory on the side of the prosecutor that if I went to trial,
the prosecutor would re-enter the original plea and that if found guilty by a
jury that I could face up to (13) years in prison and that I could very well be
tried with Martinez in the same trial with the same tainted jury. NO THANKS! I
love my freedom way too much to do that. So, yes... he scared the living hell
out of me with that! Many weeks later I
went before the sentencing judge and he stated: “One year probation”. After
listening to about a five minute speech that I read aloud in the courtroom that
day the judge I could tell was quite moved by my honesty, forthrightness, and
true sincerity after listening to the heart felt and sincere words of my humble
speech. My attorney was shocked as he thought I was going to get at least three
years probation. I most certainly had made an impression upon the judge... as I
was free to go a minute or two later.

My excellent and honorable reputation that I
worked at for all my adult life to keep clean has been ruined by this insanity
which was all brought on by the greedy and self centered Steven Martinez who
even apologized to me in jail one day while I was there for a short time. Much
too little... much too late are my thoughts on that matter. I am a forgiving
man but there are just some things in life that only God can forgive and this
is one of them.

Everything in
this posting is the truth so help me God. You may choose to believe me or not
but God knows and my many friends know too that I am not someone who would ever
knowingly volunteer to be a part of such an evil scheme as what Steven Martinez
had designed.

Thank you,

Norman Thellmann

Actual posting on myspace.com:

There has been negative postings about me on the
internet now for over one year. It is a story that has been posted by at least
the following news media outlets, The Ramona Sentinel, The Associated Press,
NBC News, Fox News,sdnews.com, and by the
Publisher/Editor-in-Chief, AccountingWEB editor@accountingweb.com). I want to
make it very clear here that though I was dragged through this highly
devastating, emotional, and destroying episode, that I was NOT a part of the
devious, sick and twisted and extremely selfish acts by the person in Steven
Martinez.

I have lived in San
Diego since 1975 and have lived a decent,
honorable life and never had any issues with crime before in my entire life. I
am 65 years old and I am a decent, law biding human being.

You may choose to believe me or not but God
knows and my many friends know too that I am not someone who would ever
knowingly volunteer to be a part of such an evil scheme as what Steven Martinez
had designed.

Thank you,

Norman Thellmann