Nigel Bailey

Martin Kenney Declaration re. Garrett Kelleher's Motion for Leave to File Third-Party Complaint, Reopen the Record, and Conduct an Evidentiary Hearing in The Abi Jaoudi and Azar Trading Corp. v. CIGNA Worldwide Insurance Company at the U. S. District Court for the Eastern District of Pennsylvania.

Complaint in Leo Ford and Boston Life and Annuity Company Limited v. KPMG LLP, Belmont Insurance Management Ltd., Kris Beighton, Casey McDonald, Andrea Douglas, Bancroft Property & Casualty, Ltd., a.k.a. Bancroft Life & Casualty Ltd. and Bancroft Life & Casualty ICC, Ltd.; Greenberg Traurig, P.A., Greenberg Traurig, LLP, Jerome Hesch, Bradley Barros, Philip Sigel, Global Financial Advisors Network, LLC, and Association Benefits Group, Inc. at the U. S. District Court for the Southern District of Florida.

A United States federal judge has ruled against St. Lucia-licensed insurer Bancroft Life & Casualty ICC, Ltd. in a lawsuit against one of its insureds, U. S. taxpayer Cesar Scolari, determining they both participated in "a scheme to defraud the United States from tax revenues".

Findings of Fact in Bancroft Life & Casualty ICC, Ltd. v. Cesar Scolari at the U. S. District Court for the Western District of Washington.

The U. S. Court of Appeals has upheld a lower court's decision ordering the former managers and professional advisors of offshore insurer Bancroft Life & Casualty to return its "corporate books and records" and "cease interfering" with the insurer's relationship with its insureds.

Opinion in Bancroft Life & Casualty ICC, Ltd. v. Intercontinental Management Ltd., Intercontinental Captive Management Company, Ltd., The Roberts and Patton Law Firm, John R. Patton, George Thomas Roberts, Nigel Bailey, Cunningham Hughan & Company, and Thomas Hughan, CPA at the U. S. Court of Appeals for the Third Circuit.

Motion to Intervene for a Limited Purpose and Motion to Lift Seal by TMC Financial, LLC and Family Wealth Advisors, LLC in Bancroft Life & Casualty, ICC Ltd. v. Intercontinental Management Ltd., Intercontinental Captive Management Company, Ltd., The Roberts and Patton Law Firm, John R. Patton, George Thomas Roberts, Nigel Bailey, Cunningham Hughan & Company, Inc., Thomas Hughan, CPA, Dernar & Associates, LLC, and David K. Dernar, CPA at the U. S. District Court for the Western District of Pennsylvania.

Second Amended Complaint in Bancroft Life & Casualty ICC, Ltd. v. Intercontinental Management, Ltd., Intercontinental Captive Management Company, Ltd., The Roberts and Patton Law Firm, John R. Patton, George Thomas Roberts, Nigel Bailey, Cunningham Hughan & Company, Inc., Thomas Hughan, CPA, Dernar & Associates, LLC, and David K. Dernar, CPA at the U. S. District Court for the Western District of Pennsylvania.

Complaint in HongHua America, LLC, formerly New Continental Equipment Co., Ltd., v. Bancroft Life & Casualty, ICC Ltd., Bradley Barros, CBIZ MHM, LLC, Association Benefits Group, Inc., and Loren R. Cook & Associates, Ltd., LLP at District Court, Fort Bend County, Texas.

Counterclaims by TMC Financial LLC against Bancroft Life & Casualty ICC Ltd. and Third-Party Claims by TMC Financial LLC against Intercontinental Management Ltd., doing business as Intercontinental Captive Management Ltd.; CBIZ MHM LLC, Association Benefits Group Inc., and Bradley Barros at the U. S. District Court for the Eastern District of Virginia.

Offshore insurer Bancroft Life & Casualty and its principals, Miami tax attorney Phil Sigel and Delaware insurance advisor Brad Barros, have been accused of perpetrating a massive tax shelter fraud against its customers, the IRS and regulators in St. Lucia.

Answer and Counterclaims of FFD Resources III, LLC in the case of 'Bancroft Life & Casualty ICC, Ltd. vs. FFD Resources III, LLC and FFD Ventures, LP' at the U. S. District Court for the Southern District of Texas.

Counterclaim by Intercontinental Management, Ltd. d/b/a Intercontinental Captive Management Company, Ltd., Intercontinental Management Ltd., The Roberts and Patton Law Firm, John R. Patton, George Thomas Roberts, and Nigel Bailey against Phil Sigel, Brad Barros, Loren Cook, Andrew Watson, Gail Sigel, Nicholas John, The Bancroft Trust, Association Benefits Group Inc., Global Financial Advisors Network LLC, and Stuart Anolik, at the U. S. District Court for the Western District of Pennsylvania.  

First Amended Petition, Application for Temporary Restraining Order, Application for an Injunction and Request for Expedited Discovery in an action brought by Robert Kwok & Associates Ltd., LLP against Bancroft Life & Casualty, ICC, Loren R. Cook & Associates Ltd., LLP, Association Benefits Group, Inc., CBIZ MHM, LLC, and Bradley Barros at the District Court of Harris County, Texas.

Amended Complaint filed by Bancroft Life & Casualty ICC, Ltd.against Intercontinental Management Ltd., Intercontinental Captive Management Company, Ltd., The Roberts and Patton Law Firm, John R. Patton, George Thomas Roberts, Nigel Bailey, Cunningham Hughan & Company, Inc., Thomas Hughan, Dernar & Associates, LLC, and David Dernar at the U. S. District Court for the Western District of Pennsylvania.

Motion to Amend Pleadings, Add New Parties and Joinder of Related Litigation in the case of 'Bancroft Life & Casualty ICC, Ltd. vs. Intercontinental Management, Ltd., Intercontinental Captive Management Company, Ltd., Thomas Hughan, CPA, Cunningham Hughan & Company, Inc., Nigel Bailey, George Thomas Roberts, John Patton, and Roberts and Patton Law Firm' at the U. S. District Court for the Western District of Pennsylvania.

St. Lucia licensed insurer Bancroft Life & Casualty ICC, Ltd. has been accused of failing to pay invoices totaling $148,000 to its former managers and legal advisors.The allegations are contained in a counterclaim that was filed against Bancroft by Intercontinental

An offshore insurer licensed in St. Lucia and administered from the United States claims that "staggering financial losses" suffered as a result of alleged fraud and other misdeeds by its former management company, counsel and accountants have threatened the viability of the company. Bancroft Life & Casualty ICC Ltd., which is controlled by Philip Sigel and Bradley Barros, who live in Miami and Delaware, respectively, filed a complaint at the U. S. District Court for the Western District of Pennsylvania on May 21, 2010 against Intercontinental Management Ltd., d.b.a. Intercontinental Captive Management Company Ltd. ("ICMC"), which is domiciled in the U. S. Virgin Islands and administered in Greensburg, Pennsylvania; a second company called Intercontinental Management Company Ltd. ("Intercontinental") which is domiciled in Pennsylvania and apparently operated from the same address in Greensburg, PA; The Roberts and Patton Law Firm, based in Ligonier, Pennsylvania; John R. Patton, described as "a general partner in Roberts & Patton", although he "is not licensed to practice law in Pennsylvania", and "an owner and officer of" ICMC and Intercontinental; George Thomas Roberts, described as "a general partner in Roberts & Patton" and "an owner and principal of ICMC, Intercontinental and a reinsurance company called the Captive Line Slip which is incorporated in the United States Virgin Islands"; Nigel Bailey, described as a resident of the U. S. Virgin Islands who is "an owner and principal of ICMC, Intercontinental and the Captive Line Slip" and who was "Bancroft's 'local manager' for St. Lucia"; Cunningham Hughan & Company, Inc., described as an accounting firm based in Carnegie, Pennsylvania; and Thomas Hughan, CPA.

Just a few weeks after losing a key court ruling that unfroze $500 million of assets, the U. S. government has dropped a civil lawsuit against several parties it suspects of helping medical professionals evade taxes. The government filed notice at the U. S. District Court for the Central District of California on December 16, 2004 that it intended to dismiss without prejudice its action against Doctors Benefit Insurance Company Ltd., of Barbados; xélan Inc,. of California, and related parties.

In a blow to the IRS, a United States court has dismissed a receiver and lifted an asset freeze order against a Barbados-licensed insurer which is being investigated for alleged tax evasion.The ruling at the U. S. District Court for the Southern District of California on December 3 unfroze more than $500 million of assets belonging to Doctors Benefit Insurance Company Ltd.

A former insurance regulator in the British Virgin Islands has been accused of conspiring with others to defraud the United States Government of more than $500 million since at least 1998.Nigel J. Bailey, a British national living in the BVI,