Opinion ID: 4017397
Heading Depth: 3
Heading Rank: 1

Heading: Tafti Emails

Text: In 2005, Tafti sent three emails to Mohsen Ghadimipour, then head of Bank Melli’s Overseas Network Supervisory Department (“ONSD”). First, in February 2005, Tafti requested, inter alia, that ONSD provide him with “the signature of these records is subject to question for reasons discussed infra at 46–48, on this appeal we assume authentication—and admissibility—will be satisfied on remand. 11 The records show that, as of January 1, 1996, Shakeri and Aghamiri each owned (1) one share of Assa Limited, and that the “[a]mount paid on each share (par value)” was £1, App’x 10319; and (2) 50 shares of Harter Holdings, and that the “amount paid on each share (par value)” for those shares was similarly £1, App’x 10361. When Shakeri and Aghamiri acquired all Assa Limited shares in 1998, the amount paid on each share was again listed as £1. See App’x 10325. The record contains no information regarding the ownership of Assa Limited after 12 2008, when the Government initiated this forfeiture action. 25 the [Assa] share holders, Mrs. Aghamiri and Mr. Shakeri.” App’x 7156. Second, in July 2005, Tafti advised Ghadimipour that the “share holders are forbidden from having residences [in Iran], and as per the view of the legal experts, [the United States] may freeze the capital of the share holders.” App’x 7129. Tafti requested that ONSD make “some arrangement that the residence location of the share holders of Assa, Mr. Davood Shakeri and Mrs. Aghamiri be changed to another country.” App’x 7129. Finally, also in July 2005, Tafti wrote Ghadimipour that “[c]hanging the share holder of Assa Ltd. is possible, but the share holder should reside in a [tax free country]. . . . Otherwise, the country of residence will collect a tax from the income of the share holder.” App’x 7134. The Government argues that these communications show that Assa’s post‐1995 record owners were only fronts for Bank Melli, which continued to control Assa’s holdings in 650 Fifth Ave. Co. The August 2005 response Tafti received is further evidence of Bank Melli’s control: “With reference to the email of 7/7/2005, regarding the location of residence of the shareholders, this is to inform you that, as per the orders of the Bank Manager, until the appointment of the qualified individuals, act as before.” App’x 7143 (emphasis added). Although this email and three others in the record indicate that they were sent by (or, in some, from 26 Tafti to) the “shareholders of Assa,” each bore the same email address— “ONSD_ir@yahoo.com”—used on several of the Ghadimipour emails, see, e.g., App’x 7134, 7143, 7152, 10401, 10404.