22588 Scenic Loop Rd, San Antonio is recorded by John M Carr as his address in his role as registered agent, President and Director of Better Business Services, Inc. (Tax ID 17422888796; File No. 0067876000) which he incorporated in Texas on 7 November 1983 and which is “in good standing not for dissolution or withdrawal through May 17, 2010″. He uses the same address in identical official roles he holds for the Florida based subsidiary of the same corporation that has operated in Florida under Charter P03291 since 6 September 1984.

So who is Christina De Russo who currently shares the very same address as John M Carr and his gaggle (see below) of corporations? She was Principal and Director of the Florida ’subsidiary’ of B.B.S. Land of Property Development Inc. (Tax ID 742483199) up until 13 August 1993 when this “foreign for profit” corporation became “inactive”. She incorporated the entity on 6 July 1988 and back then, according to the CPA records, resided at 11660 Hubner Rd #1602 San Antonio TX. The corporation’s mailing address and principal address at that time was given as “11107 Wurzbach, PO Box 780637 TX 78278-7637″. Richard Peper Jr, a business associate of John M Carr, was the registered agent at the time its last Annual Return was filed, prior to it being classified “inactive”. 

Do Christina De Russo and John M Carr actually share the same Scenic Loop Rd, San Antonio address in their respectice roles as registered agents for different corporations?

Mr John M Carr lists it as his address as registered agent for Better Business Services, Inc (Tax ID 17422888796) of which he is also President and Director. He gives it as his address as registered agent for Carr Business Services Inc (Tax ID 17424474637) which is “not in good standing” with the Texas CPA due to his failures to submit requisite franchise tax records. He gives it as his his address as Director for the Florida registered Carr Business Services Inc. (Tax ID 742447463; Doc. No. J57795) that is “active”. It is the same address he uses as Principal for Carr Consulting P.A. (Tax ID 593113361; File No. V24055) which he registered in Florida and which owns four New Zealand registered companies. He is also the P.A.’s registered agent and provides a Florida office address to cover this our-of-state role. For a few days in December 2009 he even had the Scenic Loop Rd address listed on the New Zealand Companies website (www.companies.govt.nz) as the office address of shareholder Carr Consulting P.A., before switching it to 14/31 Greenlane Rd East, Remuera, Auckland.

The 22588 Scenic Loop Rd address in San Antonio is also the same address provided by John M Carr as Principal, Director of Payroll Solution Services, Inc. (Tax ID 742650806) which he incorporated in Florida and which remains “active”. He is also its registered agent and provides a Florida address to cover this role.

Carr also provides the Scenic Loop Rd residential address in his role as President, Director and registered agent of B.B.S. Finance, Inc. (Tax ID 30010900303; File No. 010692500) which was incorporated in Texas on 1 March 1988 and is currently “active”.

If Christina De Russo does actually share he aforementioned address in a capacitym as registered agent, it is surprising that she finds room to squeeze into this Scenic Loop wonderland along with such a huge gaggle of corporate stakeholders and other hangers-on.

Interestingly, Mr John M Carr is the registered agent, Principal and Director of Triton Energy Corporation Inc., (Tax ID 205395254; Doc. No.  P06000104633) which was incorporated in the Florida on 10th August 2008. CPA Records have no office address recorded for Mr John M Carr, only a P.O. Box number, the same one provided by Christina De Russo for B.B.S. Land & Property Development Inc.  – namely, P.O. Box 780881 San Antonio TX 78276-0881.

Perhaps John M Carr and Christina De Russo are one and the same person. Who knows?

However, there is another person, besides Carr and De Russo, who uses the Scenic Loop Rd address as a claimed registered office -  a Mr James A. Francesco who co-directs B.B.S. Charities Inc. with John M Carr and Angelica G. Carr. Mr Francesco co-directs Internet Excellence Inc. with John M Carr and they both give this office address for Internet Excellence Inc. (Tax No. 742684057; Doc. No. P93000069983) which was incorporated in Florida on 4 October 1993 and is currently “active”.

It is truly amazing that so many biologically unrelated corporation officials within in the same scenic business loop could operate from the same scenic loffice ocation – Scenic Loop Rd.

Perhaps James, Christina and John are the same person. One wonders what the Texas CPA thinks about this cosy arrangement. Maybe the CPA shown engage in a forensic examination into this registered office cooperative co-dependency.

Appendix

According to the TBOC §5.201, each filing entity and each foreign filing entity must continuously maintain, in Texas, a registered agent and a registered office.  

The registered office “must be located at a street address where process may be personally served on the entity’s registered agent.” The registered office “is not required to be a place of business of the filing entity.” The registered office “may not be solely a mailbox service or a telephone answering service.” 

The registered agent “must maintain a business office at the same address as the entity’s registered office.” 

Although the TBOC does not define “business office,” a section of vacant roadside wasteland is not a “business office.”  

If one tries to serve process on the registered agent at the registered office and is unable to do so, and if one provides proof (returned certified mail; a process server’s affidavit) that one was unable to serve process on the entity’s registered agent at the entity’s registered office, then the Texas CPA will take steps to administratively dissolve the entity’s existence. This is a slow process (4 months), and we must give the entity a chance to correct the error.

Selected Sources

Attorney, Business & Public Filings Division, Office of the Secretary of State (Correspondence).

http://ourcpa.cpa.state.tx.us/coa/Index.html

http://sunbiz.org/corinam.html

http://www.corporationwiki.com/Texas/San-Antonio/b-b-s-land-property-development-inc-2111106.aspx

In his First Report on Crow’s liquidated porn company Z4K74D (In Liq) (formerly Vixen Direct Ltd), dated 1 December 2009, the Liquidator notes that the company ceased trading on 12 May 2009 when the director, Steve Crow, woke up to the fact that it was insolvent. However, the company ceased trading only Crow changed the company’s name and all its business stock (porn) had been transferred to another porn company Crow co-directs with John M Carr – Eden Digital Ltd. The Liquidator referred to only one “secured lender” [Eden Digital Ltd] and its that one, with the cosy input of porn booty transferred across from the failed porn company, that has miraculously risen from the ashes of Z4K74D like the proverbial Phoenix Bird. The cosy little asset transfer, according to the Liquidator, did not pay off all the secure lender’s loan. It would seem obvious to any Liquidator investigating the company’s books that Vixen Direct Ltd had been trading as an insolvent company for some time under Steve Crow’s directorship. How else could it clock up such massive debts to the IRD and over 50 creditors?

Another listed unsecured creditor of Z4K74D (In Liq) is Auckland printing firm PMP Maxum Ltd which forced another porn company directed by Steve Crow – Eden Media Ltd – into liquidation on 21 May 2009 by means of a successful application to the High Court. That liquidation is currently being dealt with by Liquidators from Pricewaterhouse Coopers who published their 1st Six Monthly Liquidation Report on 22 December 2009. They are currently pursuing debts owed creditors of Eden Media Ltd, by Z4K74D Ltd. However, given that the latter already owes $163,550 + $262,528 to creditors, how could any Liquidator hope to succeed in extracting anything more from this failed company? 

Two other porn companies directed by Crow that were put into liquidation due to insolvency are Les Obstacles de L’Amour Ltd and Malibu Media Ltd (formerly Erotica Expo Ltd). The first, struck off the Register today (2 March 2010), owed the IRD $141,554 and unsecured creditors $307,218. None of these creditors got a cent. The other company was placed into liquidation on 27 May, 2009 owing the IRD $18,649 and unsecured creditors $145,565, a clear sign that it was insolvent for some time. Creditors received nothing. Malibu Media Ltd is facing imminent strike-off from the Register of Companies on about 22 March 2010. Steve Crow changed the name of Erotica Expo Ltd to Malibu Media Ltd just one month before the company was placed into liquidation.

One of the responsibilities of the National Enforcement Unit, Ministry of Economic Development (NEU) is to assess and investigate candidates for prohibition under Section 385 of the Companies Act 1993.

That is, directors and managers of companies which have failed in the last five years due, at least in part, to mismanagement may be prohibited.  The NEU prepares a report on the candidate and makes a recommendation to the Registrar of Companies.

For more go to: http://www.companies.govt.nz/cms/customer-support/news-and-public-notices/whats-new/regular-maintenance-window-to-change

Surely Mr John Malcolm Carr must have a wonderful grasp of the true facts about this professional association (Carr Consulting P.A.) authorised to render financial planning advice in Florida, as he is its registered agent and it is named in his honour. Further reason to expect him to be ‘sharp as a tack’ on detail is that New Zealand investigators are rapidly coming to the conclusion that he is the main if not sole shareholder of this privately owned corporation that owns four NZ registered companies which he directs: Velocity Partners Ltd, First Virtual Deposit & Nominee Company Ltd, PJ Digital Ltd, and Shelf Company No. 10 Ltd. The first has a significant investment in the NZ hard core pornography industry through its daughter company CVC Group Ltd.

(Sources: Jigsaw Business Directory – www.jigsaw.com/id1077721/carr_consulting_p_a_company.xhtml – Cached. Also see www.companies.govt.nz).

22588 Scenic Loop Rd, San Antonio TX 78255-2253

The San Antonio Texas address John M Carr provides to the Jigsaw Business Directory for Carr Consulting P.A. does not match the one currently listed on New Zealand Companies Office records for the four NZ registered companies that he directs and which are wholly owned by Carr Consulting P.A. That address – 14/31 Greenlane Rd, Remuera, Auckland – is not the residential address of Mr John M Carr, nor is it an office of a subsidiary of Carr Consulting P.A. Under Florida State Law, Carr Consulting P.A. (State I.D. V24055. Tax No. 593113361) cannot operate any overseas subsidiary.

The San Antonio Scenic Loop Rd property Mr John M Carr highlights as the global headquarters of Carr Consulting P.A., with its claimed bulging staff of 25-100 people and a voluminous revenue source of millions of US dollars, is actually owned by Better Business Services, Inc [BBS] which is owned and directed by John M Carr. It consists of two adjacent land titles, one of which constitutes a strip of roadside wasteland scrub with no buildings on it and currently valued at $2,700. The other, also bare land and scrub, is currently valued at $294,140 and it does have one tiny dwelling on it valued last year at $81,300. That structure was valued at $97,300 in 2005 before the recession took a bite and progressive nibbles into the assets of corporate giants like Carr Consulting P.A. and its BBS relatives.

The business phone number provided by John M Carr for Carr Consulting P.A. (+1-2106947884) on the Jigsaw Business directory is the same one found in the current San Antonio White pages for three other persons, all neither related biologically or by marriage to John M Carr. These other businesses are not based at the Scenic Loop Rd world HQ of Carr Consulting P.A. which was incorporated on 23 March 1992 and does not have a current phone listing in the White Pages, even under its old name Cuchara Inc. This is truly puzzling given that it employs such a large bloated workforce (25 to 100 persons) who all rely on communication with the outside real world.

See: http://phones.whitepages.com/210-694  and
http://www.whitepages.com/search/ReversePhone?full_phone=%28210%29+694-7884

BBS Express Ltd (Note: Not linked to John M Carr) 

David Elwyn Boulware and Robert Saxon both partners in BBS Express Ltd, have the same phone number (+1-210-694-7884) as the one John M Carr provides to Jigsaw Business Directory for Carr Consulting P.A. Both men are currently listed in the San Antonio White pages with this number linked to BBS Express Ltd which is based at 1148 Guadalupe Drive, Cibolo TX 78108-5143. This corporation with no link to John M Carr’s companies, is “in good standing through to 17 May 2010” with the Texas Comptroller of Public Accounts with respect to the filing of franchise tax certificates. (The same cannot be said for a significant number of the corporations John M Carr directs. See below).

Carr Business Services Inc. (“Not in Good Standing”)

According to one accounting service business website, the Phone No. +1- 2108947884 given as HQ on Scenic Loop Rd for Carr Consulting PA on the Jigsaw Business website by John M Carr is actually the Tel. No. of Carr Business Services Inc. 11107 Wurzbach Rd, San Antonio Texas. 78230-2400.

See: http://www.bestaccountantservices.com/listing/results.php?letter=&screen=898&country_id=237

James A. Francesco who is employed by Carr Business Services Inc. (File No. 0105380900. Tax Payer ID 17424474837) is listed in the White Pages as having the same Tel. number (+1-210-694-7884). The number is linked to his business address at 11107 Wurzbach Rd, Suite 405, San Antonio TX 78230-2570.  This is same address John M Carr used for many years on the NZ Companies Office records as his residential address for all the four NZ-registered companies he directs that are owned by Cuchara Inc (later renamed Carr Consulting P.A. in March 1999).

Carr Business Services Inc. based at PO Box 780637, San Antonio TX 78278-0637, was incorporated in Florida on 19 February 1987 as a domestic for profit corporation (State I.D. J57795 Tax No. 742447463). It remains active in Florida and was registered to do business in Texas on 27 January 1988. However, it is currently classified as “Not in Good Standing” with the Comptroller of Public Accounts in Texas due to its director’s repeated failures to supply franchise tax returns. Its registered director and agent is John M Carr, who gives his residential address as 22588 Scenic Loop Rd, San Antonio, TX 78255, even though he does not reside there.

Carr Business Real Estate Inc. (“Not in Good Standing”)

Another of the Wurzbach Rd gaggle of Carr companies that is classified as “Not in good standing” with Texas State officials is Carr Business Services Real Estate Inc. (Tax Payer No, 30114049809). It is located at Suite 403, 11107 Wurzbach Rd, San Antonio Texas. John M Carr is its registered agent and its File No.is 0115378200. It was registered as a corporation in Texas on 17 May 1990. Again as agent he gives his residential address as 22588 Scenic Loop Rd.

Carr Consulting Website Out of Order

Carr Consulting P.A. has never had a functional website despite Mr Carr’s promotion of the website www.carrconsultingpa.com on public business websites like www.jigsaw.com Visit the site and one will not even see a sign “Under Construction” or “Gone Fishing”. Only one “contact” person (identity undisclosed) is shown as employed by Carr Consulting P.A. No information is provided on the 25 to 100 employees of Carr Consulting P.A.

Better Business Services Inc. (BBS)

Another of the gaggle of Carr companies to have its world headquarters at the same address as Carr Consulting P.A. is Better Business Services Inc., better known in better business, bank and busy bookkeeping circles as “BBS” (not to be confused with BSS Express Ltd discussed above). This “Domestic for Profit” corporation (Tax No. 17422888596 and File No. 0067876000) is currently “In good standing not for dissolution or withdrawal thru May 17, 2010”. In was registered in the State of Texas on November 11, 1983. John M Carr, its current registered agent states that he purchased the Florida and Texan operations of the company in the 1980s.

On the BBS website John M Carr states under his own profile (see “The Owner” : www.bbs.co.nz ):

“The central administrative offices for the BBS companies were moved to a campus-like setting on 10 acres of land in Boerne, just outside San Antonio in May 2004.”

However, a careful forensic examination by our research team using Google Earth Tools pinpointed the gaggle of Carr companies in the Texan mountains about 25 Kms SE of Boerne and 30 kms NW of downtown San Antonio. It is located in a remote and bleak site well beyond the outskirts of the San Antonio’s outer poverty-prone fringes. Perhaps to call it a “campus-like setting” is only to be expected from one honking the merits of a global empire HQ. But then again “campus-like” settings are in the eye of the BBS beholder.

On 6 September 1984 BBS was authorised to do business in sunny Florida under Charter No. P03291. This Florida registered corporation (Tax No. 742288879) is classified “active” and “in good standing” with the Florida Department of State. Its registered agent, Principal and Director is John M Carr. His agent address is given as 22588 Scenic Loop Road, San Antonio, TX 78255. BBS claims six active offices in Florida: Orlando, Lakeland, Sarasota, Pensicola, Amarillo and Deltona (see www.bbs.co.nz ). 

James A. Francesco and 22588 Scenic Loop Rd

Who else uses the Scenic Loop Rd address as a residential address? James Francesco, who as noted above, is an employee of Carr Business Services Inc. does. He and John M Carr hold official positions in Internet Excellence Inc. (Tax No. 742684057) which was incorporated by Carr on 4 October 1993. John M Carr is co-director with Francesco and Carr is also the registered agent. Both men give their residential addresses as 22588 Scenic Loop Rd, San Antonio TX 78255-2253 and yet neither live there. Francesco owns 500 shares in IP Investors – a NZ registered company directed by John M Carr. As shareholder his residential address is listed by John M Carr as 13227 Lost Lake Drive, San Antonio TX 78249, USA.

Smoke and Mirrors?

So where are we with the gaggle of Carr companies and other hangers-on sharing the same phone number (+1-210-694-7884) – with one at least – Carr Consulting P.A. – credited with having a multi-million dollar revenue source(s)? Is this just ’smoke and mirrors’ and/or entrepreneural honking? Are we seeing the elaborate and convoluted US conduit of a money-laundering two-way highway – just west of Highway 87/interstate 10 – to far and distant lands down under? Is there a reason why a significant number of the gaggle are not in good standing with Master of the goose-house?

Selected website references

Taxable Entity Search. Florida Department of State. Division of Corporations 

http://sunbiz.org/corinam.html

Texas Comptroller of Public Accounts. Taxable Entity Search

http://ecpa.cpa.state.tx.us/coa/Index.html

Better Business Services Inc.

http://www.bbs.co.nz/Profile.htm

Property Search Results: 22588 Scenic Loop Rd, San Antonio, TX 78023

http://www.bead.org/ClientDB/Property.aspx?prop_id=1077084

http://www.bead.org/ClientDB/Property.aspx?prop_id=250533

The Taranaki Daily News (Wed.10 Feb) has reported that RSA club members are “agreed that what had started the friction [that had led to the closure of the clubrooms] was Steve Crow’s role as a pornographer and his intentions to advertise erotica on a billboard at the RSA site.” 

“Under orders from its national executive, the debt-plagued club which has proudly served old soldiers and their families for more than 90 years ceased trading at midnight on Monday.

It now looks extremely unlikely the Devon St East clubrooms will re-open – and already, fellow chartered club the New Plymouth Club has taken over, offering all 1000 RSA members full access to its Gill St premises.”

For more on the damaging impact of porn see: http://www.stuff.co.nz/national/3309941/Last-post-for-the-RSA

Part 6: Shares and debentures

43. Notice of share issue

“(1) The board of a company must deliver to the Registrar for registration, within 10 working days of the issue of shares under section 41(b) or section 42 or section 107(2) of this Act, a notice in the prescribed form of the issue of the shares by the company.”

(2) If the board of a company fails to comply with subsection (1) of this section, every director of the company commits an offence and is liable on conviction to the penalty set out in section 374(2) of this Act.”

Sections 47 (1) to 47 (5) of the Act deals more fully with the requirement of a signed directors’ certificate  to be supplied to the Registrar within 10 working days.

Steve Crow made an on-line entry on 16 February 2010 recording the share issue numbers but no share certificate was registered. Both directors are liable of a fine not exceeding $10,000 if convicted of an offence under s. 43.

Given that the National Enforcement Unit of the Companies Office has failed to make any contact with Mr John Malcolm Carr via any of his registered company office, residential or shareholder addresses listed on the Companies Office website – and they have been trying to do so since early August 2009 – it would seem that Mr Crow IS able to.  We at least assume that a “Mr John M Carr” was consulted directly by Mr Stephen Peter Crow regarding the 149,900 share issue. Perhaps not. He may have done the consultation via Mr Carr’s solicitor Alan Bevin McKay of Checketts McKay Law firm, Cromwell, as Mr Carr is unavailable.

That single share had been recorded on the NZ Companies Office records for years by John M Carr as being held by the Florida corporation he directed (BBSEPI), despite the fact that he knew the corporation was dissolved in 1994 and its status defined then as “inactive” on Florida State records. From his US residency base in San Antonio Texas, he was able to portray Cheyenne Insurance Co. (NZ) Ltd as owned by a bona fide New Zealand resident majority shareholder (Angelika Carr) by connecting her name to a “virtual office” in Remuera, owned by a company in which his Attorney has a financial interest. In reality that address was not her residential address. Ms Carr had been residing in the US throughout. (The NZ Companies Act 1993 requires that all shareholders and company directors record their true residential addresses on annual records).

Cheyenne Insurance Co. (NZ) Ltd was the proprietor of large block of land in Alexandra known as Lookout Estate Limited as far back as at least 1997, for in that year Mr John M Carr set up the New Zealand registered company Lookout Estate Ltd with a view to subdivide this land and sell it for a massive profit. So far about 5.5 million dollars of the estate has been sold off by his company and only 2 of the 31 titles on Lookout Drive, Little Valley, Otago, are yet to be sold. He is currently marketing these via an atractive website hosted outside New Zealand (www.lookoutestate.com) while he resides somewhere in the United States (address unknown).

Former major shareholder of Cheyenne Insurance, Angelica Carr was recorded on four consecutive company annual returns (2001-2004) as residing at 14/31 Greenlane Rd, Remuera, Auckland. The 2001 and 2002 returns state that she did not reside ordinarily overseas over any 12-month period during 2000 or 2001. From the 2005 annual return onwards the new owner of the company John Malcolm Carr presented himself as residing at the same Remuera address when in fact both he and Angelica appear to have been residing in the United States. The evidence points to the company having been foreign-owned for NZ tax purposes since at least 2000. (A person who resides outside of New Zealand for more than 183 days over any 12-month period cannot be classified for tax purposes as a NZ resident. Any NZ registered company they own while being a non-resident, is deemed in NZ tax law to be owned by a foreign “person”).

Cheyenne Insurance Co. Ltd is not an insurance company. It is first and foremost a property development company that is owned by an American citizen John Malcolm Carr who operates his extensive company operations in New Zealand through an authorised solicitor/Attorney/agent, Alan Bevin McKay, partner in Checketts McKay Law Firm Ltd of Cromwell, an operations officer Deirdre Coker of Bannockburn and various other individuals.            

Lookout Estate Limited, owned and directed by John M Carr, was struck off the NZ Register of Companies on 20 November 2007 because its 2007 annual return, due in July 2007, had not been filed. As noted two properties from the Lookout Estate owned by Cheyenne Insurance Co (NZ) Ltd are currently being marketed by John Carr via his website (www.lookoutestate.com) which states:

Unique Lifestyle Development Blocks

“Overlooking the Manuherikia River, this delightful subdivision is being developed in harmony with the surrounding environment.

“Privacy, security and an extraordinary relaxed pace are enhanced by a climate with low rainfall (approximately 13 inches annually) and a sparkling clear atmosphere.

“Just a few minutes stroll or drive across the Shaky or Rail Trail Bridges from Alexandra, which has a population of approximately 5,000 family and retired people, is located about one hour from the international resorts of Queenstown and Wanaka.”

29 Titles are currently listed as having been sold from the Estate for between $139,000 and $250,000 (Lifestyle Block Areas 800 to 4,200 sq. metres). The contracts based on sale & purchase agreement went unconditional on 13/03/06 with ten titles issued in 2 August 2007.

The two titles are still for sale (Contact person listed John Carr) are No. 18 (1470 sq m DP 388053) and No. 20 (1288 sq m DP 388053). Both are advertised for $189,000 and are owned by Cheyenne Insurance Company (NZ) Ltd which is directed and 100% owned by John M Carr.

It is noteworthy that Cheyenne Insurance has also been prior owner of three titles in North Auckland: 18, 18A and 18B Harley Road.

Darryl John Fletcher, “Solicitor of Alexandria” was appointed co-director of Lookout Estate Limited on 26 June 1997. John M Carr was designated “Governing Director” in 2000. In his Annual Returns for Lookout Estate Limited for 2000 and 2001 Mr John M Carr was designated “Governing Director”. Both directors confirmed that 25% or more of the Shares linked to voting rights were held by a person ordinarily outside NZ. This was a clear confirmation that John M Carr indeed did reside at 11107 Wurzbach Suite #405 San Antonio Texas, US over this period. He held all 25 shares and was living and working in this US location which on his website he calls his “home office”. Then in the 2002 annual return registered on 5 August 2002, Mr Carr changed his answer to “NO” on the question of foreign-owned shares, despite continuing to reside primarily in the US and holding all the company shares. It is not surprising that Darryl John Fletcher resigned as co-director.

APPENDIX

John M Carr is marketing his company’s South Otago lifestyle blocks on a website hosted in the United States of America (www.lookoutestate.com).

alliedsurety.com is a domain controlled by two nameservers at orcon.net. They are on the same IP network. Incoming mail for alliedsurety.com is handled by one mailserver at alliedsurety.com themselves. alliedsurety.com has one IP number. [John M Carr's company websites] bbstax.com, johnmcarr.com, lookoutestate.com and at least two other hosts point to the same IP and also shares nameservers. bbs.co.nz, vixen.co.nz [Vixen is Steve Crow's hardcore porn business], mail.bbs.co.nz, mail.bbstax.com and at least 32 other hosts point to the same IP. pex.com.au [Pex is directed by John Carr] and at least 27 other hosts share nameservers with this domain. mail.alliedsurety.com are subdomains to this hostname. alliedsurety.com is hosted on a server in United States.

http://www.robtex.com/dns/alliedsurety.com.html

PJ Digital itself owns two properties in Auckland and these assets are effectively owned by the parent Florida-based company Carr Consulting P.A. One is a B & B accommodation unit on Waiheke Island and the other is in Auckland central close to Beresford Street.

Daryl Ainsley of Cromwell is co-director with John M Carr of Carrlandazz Holdings Ltd and he owns 50% of the company (PJ Digital Ltd owns the other 50%). Carrlandazz directors filed no Annual Return for the tax year 2008. Its registered office is listed as Unit 13, 33-35 Apollo Drive, Mairangi Bay, Auckland, but according to the National Enforcement Unit (NEU) of the NZ Companies Office, their officials carrying out an investigation into John M Carr’s companies have been unable to contact the company directors at this address since August 2009. Mr Anisley who holds 1,000 shares in Carrlandazz is listed as a shareholder residing at 14/31 Greenlane Road, Remuera. However, this is not his residential address. The NEU has been unable to make any contact with his co-director John M Carr, who is also listed as residing at this same leafy suburban address.

29 Properties previously owned by Carrlandazz Holdings Ltd:

The Mall, Cromwell – 1 title

Gair Avenue, Cromwell 9 titles

Alexander Lane, Cromwell. 4 titles

Sunhaven Cove, Cromwell. 2 titles

Madison Lane, Cromwell. 3 titles.

Cemetery Road, Cromwell. 2 titles

Ray Street. 1 title

Waenga Drive, Cromwell. 4 titles

Chardonnay Street, Cromwell. 1 title

Towan Place, Cromwell. 1 title

16 Ortive Street, Cromwell. 1 title.

John M Carr was once a director and 99% owner of the New Zealand registered company “Association of Certified Fraud Examiners Limited”. It was struck of the Register of Companies in 2005 by the Registrar of Companies because its directors failed to file annual returns (see below). He was also director two other such companies that have been struck off the register due to his failure to file annual returns (see below).

Mr Carr states on his website that he has gained certification (CFE) as a Fraud Examiner, USA (www.carr.co.nz/ ).

John Malcolm Carr is currently director of four New Zealand registered companies that are 100% owned by Carr Consulting P.A., a Florida registered corporation of which he is currently principal and registered agent.

Prior to 2003 all directors of NZ registered companies were required under the Financial Reporting Act 1993 to disclose whether or not 25% or more of the voting shares of their companies were held by a person/body corporate ordinarily resident outside of New Zealand. The Society contends that Mr John Malcolm Carr committed multiple acts of fraud by providing false information to the NZ Companies Office over the period 2000-2002 related to the overseas shareholding status of Carr Consulting P.A. in relation to these six NZ companies it owned (see below). These matters have been referred to the Registrar of Companies, the Overseas Investment Office, the National Enforcement Office of the Companies Office and the Minister of Commerce, Hon. Simon Power.

It is also alleged that John M Carr has committed fraud over this period by supplying false information on statutory documents he signed relating to each of the six companies – by falsely naming the shareholder as “Cuchara Inc” when in fact that entity had had its name officially changed to Carr Consulting P.A. in February 1999 and its documents of incorporation amended to limit the P.A.’s authorised activities to ones strictly occurring within the State of Florida. Those activities involved the rendering of professional financial planning advice to persons in Florida. Mr Carr, himself a certified financial planner, was the company official who acted for the corporation to effect the corporation name change and new status.

John M Carr was a resident in San Antonio Texas at the time he was responsible for the provision of false information to the NZ Companies Office relating to the shareholding of Carr Consulting P.A. He currently holds both United States and New Zealand citizenship. (Note: A person who resides in New Zealand for more than 183 days in a year is automatically classified as a New Zealand resident tax-payer and all his earnings including company director fees, share-earnings, dividends etc are subject to tax and he must comply to all NZ relevant tax laws)..

Nine False Statements relating to the overseas shareholding of companies owned by Carr Consulting P.A.

Shelf Company No 10 Limited (formerly Cornish Point Estate Limited) (Co. No. 1021620 Incorp. 14/03/00). Owned 100% by Carr Consulting P.A. Two false statements

In his Annual Returns for 2001 and 2002 for Shelf Company No 10 Limited (formerly Cornish Point Estate Limited), which has always been 100% owned by the Florida-based corporation Carr Consulting P.A. (formerly Cuchara Inc.); company director John M Carr confirmed that no more than 25% of voting shares in the company are held outside New Zealand. This involved two acts of fraud.

Under the Financial Reporting Act 1993 he was required to truthfully answer the question:

“Are 25% or more of voting shares held by a person/body corporate ordinarily resident outside New Zealand?”

He answered “No” in both Annual Returns. The falsehoods were registered on 28 June 2001 and 6 August 2002 respectively.

Cromwell 24 Hr Challenge Limited (Struck off) (Co. No. 1045190 Incorp. 28/06/00), Owned 100% by Carr Consulting P.A. One false statement

In his Annual Returns for 2001 for Cromwell 24 Hr Challenge Limited (Struck off in 13/09/05) which was 100% owned by the Florida-based corporation Carr Consulting P.A. (formerly Cuchara Inc.); company director John M Carr confirmed that no more than 25% of voting shares in the company are held outside New Zealand.

In answer to the question – “Are 25% or more of voting shares held by a person/body corporate ordinarily resident outside New Zealand?” …..he answered “Yes”. This truthful response was registered on 28 June 2001 on the same day he answered the same question in the negative with respect to another company owned 100% by the same shareholder (see above),

Then in his Annual Return for 2002 for Cromwell 24 Hr Challenge Limited he did a U-Turn and answered “No” to the same question – has falsehood was registered on 6 August 2002.

PJ Digital Limited (Co. No. 1141073 Incorp. 28/05/01). Owned 100% by Carr Consulting P.A. One false statement

In his Annual Return for 2002 registered on 22 May 2002 for PJ Digital Limited, another company he directs that is owned 100% by Carr Consulting P.A., he answered in the negative (No) to same question regarding overseas shareholding.

First Virtual Deposit & Nominee Company Limited (Co. No. 1047249 Incorp. 6/07/00). Owned 100% by Carr Consulting P.A. One false statement

In his 2001 Annual Return for First Virtual Deposit & Nominee Company Limited, owned 100% by Carr Consulting P.A., he gave an answer to the same question and his answer was registered on-line on 28 June 2001, in the affirmative (Yes). No problem here.

But then in his 2002 Annual Return registered on 6 August 2002 he responded in the negative (No) to the same question.

Velocity Partners Limited (Co. No. 1044239 Incorp. 26/06/00). Owned 100% by Carr Consulting P.A. Two false statements

In his 2001 and 2001 Annual Returns for Velocity Partners Limited, owned 100% by Carr Consulting P.A., he responded in the negative (No). These denials were registered on 28 June 2001 and 6 August 2002, respectively.

Golden River Limited (Struck Off) (Co. No. 1084216 Incorp. 3/10/00). Owned 100% by Carr Consulting P.A. Two false statements

In his 2001 and 2002 Annual Return for Golden River Limed (Struck off 13/09/05), also 100% owned by Carr Consulting P.A., Mr Carr responded in the negative (No) to the same question regarding shareholding. These responses were registered on-line on 11 June 2001 and 6 August 2002, respectively.

Companies directed by John M Carr NOT owned by Carr Consulting P.A. 

The Society finds no fault with information supplied by Mr Carr relating to these two companies (below) and their overseas-based shareholder (John Cm Carr). In each case the shareholder, John M Carr, effectively confirmed that he resided outside New Zealand, in the United States of America, for more than 183 days over the three consecutive years 2000-2003 (see below).

Lookout Estate Limited (Co. No. 862957 Incorp. 26/06/97). 100% owned by John M  Carr

In his 2000 and2001 Annual Returns for Lookout Estate Limited, a company Mr Carr owned and directed from 28 June 1997 to 20 November 2007 when it was struck of the Registrar, he affirmed that 25% or more of the voting shares were held by a person ordinarily resident outside New Zealand. He therefore responded in the affirmative with respect to the question of overseas shareholding. These correct responses were registered on line on 8 July 2000 and 28 June 2001. Then in his 2002 Annual Return registered on 5 August 2002 he answered the question of overseas shareholding in the negative.

For each of these three Annual Returns he recorded his residential address and shareholder address as PO Box 780637, San Antonio Texas 78278-0637, United States of America.

John M Carr held all 25 company shares from 2000 to 2002 and resided in Texas, USA.

Association of Certified Fraud Examiners Limited (Struck off) (Co. No. AK607849). 99% owned by John M Carr

In his 2002 Annual Return for this company which he co-directed from 15 October 1993 to 28 January 2005 when it was struck off, John M Carr acknowledged that he held 99 of the 100 company shares. Filed on 28 September 2002, the Annual Return records that Mr Carr lives at 11107 Wurzbach Suite 306 San Antonio Texas 78230. As required under the Financial Reporting Act 1993 Mr Carr was required to answer the question: Are 25% or more of voting shares are held by a person/body corporate ordinarily resident outside New Zealand? His correct answer was “Yes”. No evidence of fraud in this case. It is unthinkable that a fraud busting company director with a CFE degree would engage is such corruption!!

Cornish Point Development Limited (Co. No. 841571 Incorp. 24/02/97). 50% owned by John M Carr as of 13/07/00 and 100% owned by John M Carr as of 18/12/00 onwards. 

In his Annual Returns for 1999, 2000 and 2002, registered on 13 July 2000, 18 December 2000 and 21 August 2002 respectively, John M Carr denied that 25% or more of voting shares of the company were held by a person/body corporate ordinarily resident outside New Zealand. However, in his 2001 Return registered on 28 June 2001 he answered the same question in the affirmative. All four Returns record his residential address and address as shareholder 11107 Wurzbach Road, Suite 405, San Antonio, Texas 78230, U.S.A.

 His negative responses contradict declarations made in his Annual Return 2002 for the Association of Certified Fraud Examiners Limited and for Lookout Estate Limited 2000-2001 (see above).

These contradictions and false entries appear to be clear cases of fraud.

Conclusions:

Based on his responses to questions answered in company Annual Returns over the period 2000-2002 as required under the Financial Reporting Act 1993, Mr John M Carr appears to have resided outside New Zealand in the United States of America for more than 183 days during each of these three consecutive tax years.  It would seem that he must have been classified as a non-resident in terms of NZ tax law during this three year period. His Annual Returns for companies NOT owned by Carr Consulting P.A. appear to confirm his non-NZ resident status for tax purposes, including those for the Association of Certified Fraud Examiners Limited (2002), Lookout Estate Limited (2000, 2001)  and Cornish Point Development (1999, 2000, 2002), all of which he either owned or currently owns. 

For all New Zealand-registered companies he currently directs that are owned by Carr Consulting P.A. and which own New Zealand property, John M Carr denied  that the shareholders of the P.A. with voting rights who live outside NZ own 25% or more of the P.A.’s shares.  These companies include PJ Digital Limited (currently owns 2 Auckland properties), Shelf Company No. 10 Limited (currently owns 92 M Greenwood Rd, Pakiri) and Velocity Partners Limited (currently owns two Auckland properties via its daughter company Kinetiq Limited). PJ Digital Ltd which owns 50% of Carrlandazz Holdings Ltd, has owned 26 properties in Central Otago which have been sold on for profit.

However in 2001, for all NZ-registered companies owned by Carr Consulting P.A. and directed by John M Carr, which do not own NZ property, he correctly affirmed that 25% or more of the shareholders with voting rights are ordinarily resident overseas. Such affirmations were made in 2001 with respect to Cromwell 24 Hr Challenge Ltd (Struck off) and First Virtual Deposit & Nominee Ltd in 2001. (In his 2002 Annual Return he changed his response to a negative with respect to both companies: denying that 25% of more of the P.A.’s shareholders with voting rights ordinarily resided overseas).

The Society contends that the eight false enries into the Companies Office records by John M Carr constitute fraud.

Mr John M Carr was appointed director of Cornish Point Development Limited (CPDL) on 1 April 1998. Its current registered office and address for service is recorded on the Companies Office website as Unit 13, 33-35 Apollo Drive, Mairangi Bay, Auckland and its share register is recorded as held at 14/31 Greenlane Rd, Remuera, Auckland 1136. However, the National Enforcement Unit of the Companies Office has tried unsuccessfully to contact Mr Carr at both these addresses since July 2009 in its attempt to follow up on a number of formal complaints raised with the Office by the Society over the companies Mr Carr directs.

Why has the tax residency status of Mr Carr become a critical issue in the ongoing investigations over Mr Carr’s companies? Because it has become clear that he is involved through his professional association (P.A.) and linked companies, in major property development. For example, the Florida-based P.A. – Carr Consultancy P.A. – of which he is both Principal and registered agent, owns NZ registered company PJ Digital Ltd with a 50% stake in Carrlandazz Holdings Ltd (Co. No. 1241246, incorp. 25/09/02). The latter NZ company has purchased 26 properties in Central Otago over recent years and sold them on for significant profits. 

Cornish Point Development Limited (CPDL), directed and owned by US/NZ citizen John M Carr, is the current proprietor of the following seven NZ properties:

• No 289 Cornish Point Road, Cromwell, Otago 9384. OT 14C/995 Lot 4 & Lot 9 DP 22575. A 3,990 square metre iconic lake front property in Cromwell, overlooking Lake Dunstan. Title transferred to BBS Insurance Company (NZ) Ltd on 25/11/93, a company directed by John Carr since 24/05/91. Title then transferred to Cornish Point Development on August 27, 1998. Current Mortgage with Westpac NZ Limited secured 14/09/07.

          See: http://www.carr.co.nz/cornishpoint/

• OT 17D/628. Lot 2 DP 25773 Area 108.9414 hectares bounded on one side by Cornish Point Road. Current Mortgage to Speirs Group Limited 4/01/07.
• CT 173127 (Prior Reference OT 17D/643) Lot 6 DP 342095. Area 8.0725 hectares. Original Proprietors Cornish Point Development Ltd. Current Mortgage to Speirs Group Limited 4/01/07.
• CT 173128 Otago
• CT 173129 Otago
• CT 173130 Otago
• Tiri View Place, Waiake, North Shore

 Note: Source: The Public Record (LINZ). CT = Certificate of Title