In July 2006, Respondent arranged to meet a potential independent contractor in
Memphis, TN. (Tr. pp. 93-94). The meeting was canceled at the last minute. (Tr. p. 95).
Respondent testified that he then decided to check into a hotel in Atlanta, GA to work
undisturbed. (Id.). Respondent’s production had dropped off significantly from the end
of 2005 to the middle of 2006 because Respondent was focused on the continuing illness
of one of his one-year old twin sons. (Tr. p. 87).
Respondent, by his own admission, submitted a false expense reimbursement
report and false receipts to Penn Mutual and received: (i) $478 for round-trip airfare
between Atlanta and Memphis from July 9, 2006 to July 11, 2006 (JX-4, p. 2); (ii)
$274.44 for lodging in a Marriott Hotel in Memphis for July 9, and 10, 2006 (JX-4, p. 3);
and (iii) $392.19 for the purchase of a new cell phone on July 14, 2006, to replace
Respondent’s broken cell phone. (JX-4, p. 6).
Respondent did not (i) incur airfare for travel to and from Memphis on July 9,
2006, (ii) incur hotel expenses in Memphis, or (iii) purchase a cell phone to replace a
broken one. (Tr. pp. 130, 133-134). He spent Sunday, July 9, 2006, and Monday, July
10, 2006, at a hotel in Buckhead, a section of Atlanta, GA, which is not far from where
Respondent resides. (Tr. pp. 95-96). Respondent did not go into the office on Monday
because he did not want his staff to know that he had not traveled to Memphis, TN. (Tr.
When Respondent submitted the false expense receipts for plane fare and the
Memphis hotel to his office manager, he also submitted a receipt for four drinks at an
Atlanta hotel lounge on July 9, 2006, at a time when he was supposedly in Memphis.
(JX-4, pp. 2-4; Tr. p. 99).