[The remarks below are from my court notes, to find out what was said verbatim official transcripts should be consulted. KH]


Find from the evidence, the testimony of the witnesses, what the facts are.

The lawyers’ statements and objections are not evidence. Two types of evidence: eye witness and circumstantial. It is up to you which witnesses you believe.

In a criminal case the defendant is innocent until proven guilty. The burden of proof is on the government and they must prove the defendant’s guilt beyond a reasonable doubt.

The government alleges that: The defendant participated in a conspiracy to commit offences against the United States; violated the sanctions, willfully attempted to defraud by deducting charitable contributions from tax returns and defrauding of Medicare.

Dr. Dhafir contends: He is not guilty of any of the charges against him and the government won’t be able to prove beyond reasonable doubt that the charges are true.

Do not talk about this case. Don’t read or do any research on your own. Keep an open mind to the end of the course. Observe the witnesses for impressions from hedging/demeanor, but don’t discuss these observations with other jurors.


Rafil Dhafir sent millions of dollars from the United States, fraud, tax evasion, conspiracy, concealing money, moving money between bank accounts, defrauding people who gave to help the needy. Lying to the IRS, telling donors donation would be tax exempt. False information on Medicare — he wasn’t at his office. False statement to Medicare. Mail and wire fraud. Financed his own business ventures and ventures of others. Sending millions of dollars from the United States, fraud, tax evasion, conspiracy, concealing the money, moving money between bank accounts, defrauding people who gave to Help the Needy, Lying to the IRS, telling donors donations would be tax exempt, False information to defraud Medicare — he was not in his office. He made false statement to Medicare up through September 2002. Mail fraud and wire fraud. Financed his own business ventures and ventures of others.

Violation — Iraqi Sanctions, money laundering, tax evasion, lying and committing fraud.

[A large board was a displayed showing, 60 Counts in 10 groups]:

1 Conspiracy to violate the Iraq Sanctions

2 Money laundering conspiracy

3-14 1995 to February 2003, money laundering conducted to promote unlawful activity.

15 Conspiracy to impede the IRS

16 False statement to the IRS -1023 form — Help the Needy application for tax-exempt status.

17 — 22 Tax evasion from 1996 to 2001. Deductions on personal tax for his own contributions.

23 Visa fraud.

24 — 49 Medicare fraud — billed Medicare at the highest rate when he was not present in the office.

50 False statement re Medicare — he knew the rules and he lied and said he was always present.

51 — 60 Mail and wire fraud, fax/emails to defraud Help the Needy.

Dhafir had complete control of HTN. He concealed what he was really doing with the money, he had multiple US bank accounts and accounts in Jordan and Iraq. Used HTN money for private ventures, for example $300,000 to buy a Laundromat.

You will hear from a number of individuals who were involved with Help the Needy and Help the Needy Endowment Inc. Based on their trust of him they did what he asked them to do. Rafil Dhafir betrayed their trust. This man decided what laws of the USA he would follow.

Help the Needy never filed a tax return. How much money are we talking about, just under 2 million. From 1995 to 2003 51/2 million dollars to Jordan and then to Iraq.

Two money flow charts show the routes, 1999-2003 shows different routes but the same pattern. Summary of how the money is used: bank statement, check, cashiers check, express envelope to Jordan, deposit in Jordan, and internal accounting list.

An FBI agent attended a fundraising banquet in October 2002. He heard Dhafir speak and saw the power point presentation of images of sick and starving Iraqi children.

Tax preparer’s information: Somali Relief Network. Rafil Dhafir asked (1) to use the SRN tax number, (2) Help the Needy was part of SRN, (3) Combined income, (4) ???

An audio-videotape in a hotel in Washington DC where Dr. Dhafir acknowledged that HTN was not tax exempt. Falsely told the accountant that HTN was tax exempt.

Keeping his activities hidden from the government.

Visa fraud — employee work visa, “Specialty Occupation Work Visa”.

Diana Wellman — surprised to find she was listed as HTN president.

Medicare Fraud — “Incident to” rule. Doctor can’t use the number if he is not there — credit card statements, etc, showing he was not in the office when Medicare was billed. He was not even in the US.

Diana Wellman, the office lab technician, administered chemotherapy even though she was not qualified under medicare.

This is going to be a long case, there are lots of documents. It’s not going to be nice and neat, it’s a lot to sort through but we will prove the case.


Listen carefully to the testimony and keep an open mind. Nothing said at this point, by the government or myself, equals evidence.

The government said, “Not going to come in as smooth as I have presented”. Proof — Let’s get to it.

Government said that Dr. Dhafir betrayed the trust of individuals, I can’t wait for them to come. The government will hide evidence from you. The doctor made requests for donations to specific projects of money raised in the Middle East, Australia and England.

Of an 8 hour tape, the government will play 40 minutes, we will play it all. Don’t be fooled by the government’s laser and light show.

With Medicare Fraud, the government says Dr. Dhafir charged 100% when he should have charged 85% of $1102.80. This means a difference of $166.00, if they can prove what they say.

The Suspicious Activity Report — the law talks to cash, not checks.

Keep an open mind and wait until the witnesses get here.

Sometimes our government doesn’t get it right and are arrogant, stubborn and too invested.

I’ll give you examples of “weapons of mass destruction”:
1990 Sanctions started
1991 Bombing campaign to destroy the infrastructure of Iraq. Birth defects because of the bombing.

Religion and a sense of humanity are what moved Dr. Dhafir.

The government bugging: emails, meetings, offices, going through trash, physical surveillance — all the documents were confiscated.

85 law enforcement agents watched Dr. Dhafir leave and then pushed down the doorand held a gun to Mrs. Dhafir’s head.

IEEPA violations are no longer a violation.

Founding fathers said to Dr. Dhafir and people like him that 12 people would check the imbalances.