M E M O R A N D U M. To: Interested Parties From: Michigan Democratic Party Subj: Boji Tax Issues Date: March 24, 2016.

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1 M E M O R A N D U M To: Interested Parties From: Michigan Democratic Party Subj: Boji Tax Issues Date: March 24, 2016 Executive Summary This memorandum outlines newly uncovered documents suggesting that Senate GOP leadership concealed information that would likely have disqualified the Boji Group from being awarded the $134 million Capitol View project. Documents released by Senate Majority Leader Arlan Meekhof show that all bidders for the new Senate office project except the Boji Group were required to fill out a standard questionnaire including a question as to whether the bidder had any outstanding tax obligations. And, indeed, newly discovered public records appear to show that the Boji Group and its leadership did have substantial outstanding tax obligations during the bidding process. According to documents, the Boji Group had an outstanding tax lien for $65, at that time. Boji Group President Ron Boji s brother-in-law, Nader Fakhouri, worked for the Boji Group at that time and had tax liens totaling $148, during the bidding process. Further, Boji Development Inc., which has overlapping staff with the Boji Group and routinely teams up on projects, also had outstanding tax liens totaling $1, during the bidding process. What s more, this failure to pay taxes when due appears to be part of a pattern and a practice for the Boji Group, its members, and its associates. Altogether, the Boji Group and its members have incurred at least $1,824, in more than 20 tax liens over the years, while taking taxpayer dollars on development deals with the State of Michigan. Those tax delinquencies may qualify the Boji Group for debarment as a state vendor under Michigan law, making them ineligible to do business with the State. I. Introduction to the Boji Group. The Boji Group is a massive real estate development and management company headquartered in Lansing, MI. 1 The Boji Group generates approximately $425 million in annual revenue, 2 with about onethird of its real estate portfolio comprised of taxpayer-funded projects. 3 The Boji Group is owned by Ron Boji and his father, Louie Boji. 4 The Bojis are Republican mega-donors, routinely topping the lists of biggest contributors to GOP candidates and groups in Michigan. 5 In recent years, the Boji family has contributed at least $110,000 to 1 The Boji Group, About Boji Group, accessed on Jan. 8, 2016, 2 Ross Benes, Crain s Detroit Business, Ron Boji Grows Real Estate Group on Gas Station, Wholesale Acquisitions, Sep. 17, 2013, available at 3 The Boji Group, About Boji Group, accessed on Jan. 8, 2016, see also, e.g., The Boji Group, Properties and Projects, 4 Id. 5 See, e.g., Michigan Campaign Finance Network, A Citizen s Guide to Michigan Campaign Finance 2014, p. 37, 44, 62, 68, available at

2 the Michigan Republican Party, 6 at least $34,600 to Congressman Mike Bishop and his various political funds, 7 and at least $41,000 to Governor Rick Snyder and his political funds. 8 Notably, the Michigan Senate Republican Campaign Committee, former Senate Majority Leader Randy Richardville, and individual Republican senatorial candidates have received at least $72,600 in contributions from the Bojis in recent years. 9 II. Capitol View Project: Special Treatment for the Bojis? When former Senate Majority Leader Randy Richardville revealed plans to purchase a new Senate office building at taxpayer expense, it was widely believed that he had Ron Boji in mind for the deal. 10 Indeed, Richardville admitted that he had been meeting with Boji about the project before a single bid was submitted. 11 When Senator Richardville finally did complete a selection process that resulted in awarding the contract to Ron Boji, it was done under a shroud of secrecy. That is due, in large measure, to provisions of Michigan s Freedom of Information Act (FOIA) that exempts legislators from having to release public documents. 12 But as it became increasingly clear that the agreement Richardville struck with the Boji Group was a horrible deal for Michigan taxpayers, 13 Senate Republicans faced increased pressure to reveal the details of the so-called bidding process. 14 In February 2015, current Senate Majority Leader Arlan Meekhof caved to public pressure and released the documentation used to select the Boji-owned Capitol View building as the new Senate offices Michigan Campaign Finance Network, A Citizen s Guide to Michigan Campaign Finance 2012, p. 81, 84, available at 6 FEC, Transaction Query by Individual Contributor, search last name = Boji on Jan. 8, 2016, search available at 7 Id., Michigan Secretary of State, Campaign Finance Contribution Analysis, search contributor last name = Boji, accessed on Jan. 8, 2016, search available at 8 Michigan Secretary of State, Campaign Finance Contribution Analysis, search contributor last name = Boji, accessed on Jan. 8, 2016, search available at 9 Id. 10 Jonathan Oosting, MLive, Michigan Senate Moves to Allow Sale of Michigan Senate Building, Possible Lease of Newer Space, Dec. 4, 2013, available at 11 Id. 12 See Michigan Attorney General, Opinion No. 6390, Sep. 26, 1986, available at 13 See, e.g., Ross Jones, WXYZ-TV, Lansing s Assessor Says Senate Drastically Overpaid for Building Owned by Republican Donor, May 5, 2015, available at 14 Ross Jones, WXYZ-TV, Despite Projected $454 Million Budget Crunch, Michigan Senators Push for New Offices, Feb. 10, 2015, available at million-budget-crunch-michigan-senators-push-for-new-offices. 15 Jonathan Oosting, MLive, Michigan Senate Moving Forward with Plans to Spend Up to $70 Million on New Office Space, Feb. 18, 2015, available at 2

3 Those documents reveal that the bidding process was largely standardized for the four companies that submitted bids and were considered qualified; the components of each bid, project proposal, and follow-up questions are almost identical. 16 As part of that bidding process, all four qualified bidders were required to complete a questionnaire. For the Eyde Company, 17 H, Inc., 18 and Michigan@Capitol Partners, 19 that questionnaire included a standardized, one-page list of questions, as well as specific questions in response to the companies submitted proposals. Among the standardized questions, those three companies were also asked: Do you have any outstanding tax obligations? If so, please explain. 20 Each of those three companies indicated that they did not have outstanding tax obligations. 21 The documentation pertaining to the Boji Group was notably different in one crucial aspect. The documents show that the page of standardized questions including the tax question was omitted from the Boji Group s documentation. Accordingly, it appears that the Boji Group was never asked about its outstanding tax obligations. 22 III. The Boji Group s Tax Delinquencies. Indeed, newly uncovered documents show that the Boji Group did have outstanding tax obligations when it bid on, was selected for, and signed the contract on the Senate office project. The Boji Group submitted its bid on July 30, Prior to that, on May 29, 2014, the Michigan Department of Treasury had issued a tax lien notice against the Boji Group for $65, The lien was placed on all of the Boji Group s properties in Ingham County, including the Capitol View building. 25 That lien was not released until August 3, Further, Nader Fakhouri, who is Ron Boji s brother-in-law and worked for the Boji Group at the time, 27 had $148, in outstanding tax liens while the Boji Group was bidding on the 16 See generally Capitol View Bidding Information ( Bidding Info ), available at 17 Bidding Info, p Bidding Info, p Bidding Info, p Bidding Info, p. 205, 280, Bidding Info, p. 205, 280, Bidding Info, p Bidding Info, p Ingham County Register of Deeds, Notice of State Tax Lien, May 29, 2014, Filing No Id. 26 Ingham County Register of Deeds, Notice of Release of State Tax Lien, Aug. 3, 2015, Filing No Ross Jones, WXYZ-TV, Ex-Ficano Aide s Ties to Developer Concern HUD Officials; County Asked to Return $850k Grant, June 6, 2013, available at Ross Jones, WXYZ-TV, Even with Ficano s Days Numbered, FBI Probe into Wayne County Stretches into Year Three, Sep. 10, 2014, available at 3

4 Senate office project. 28 A company called Boji Development, which shares staff with the Boji Group 29 and often teams up on projects with the Boji Group, 30 also had an outstanding tax lien totaling $1, when the bid was submitted. 31 The members of the Boji Group have a long history of tax delinquencies, stretching far beyond those that existed at the time of the Capitol View project. Boji Group President Ron Boji has racked up at least $164, in tax liens, including a $10, Michigan tax lien that was released just weeks before he submitted the Boji Group s bid for the Senate office project. 32 Altogether, the Boji Group and its members have incurred at least $1,824, in tax liens over the years, many of which were in effect while the Boji Group was collecting taxpayer dollars on various projects with the State of Michigan. 33 Those liens collectively represent more than 30 years of cumulative delinquent taxes by the Boji Group and its members. 34 IV. Law. The Boji Group s Actions May Qualify It for Debarment as a State Vendor Under Michigan In order to protect taxpayer dollars from unscrupulous actors, Michigan law provides for a debarment process, whereby individuals and businesses may be disqualified from conducting business with the State of Michigan for a variety of reasons. According to state law, a vendor may be debarred upon finding that the vendor is not able to perform responsibly, or that the vendor, or an officer or an owner of 28 Oakland County Register of Deeds, Notice of State Tax Lien, Oct. 15, 2013, Filing No ; Oakland County Register of Deeds, Notice of Federal Tax Lien, Jan. 16, 2014, Filing No ; Oakland County Register of Deeds, Notice of State Tax Lien, May 19, 2014, Filing No ; Oakland County Register of Deeds, Notice of Release of State Tax Lien, Oct. 13, 2014, Filing No ; Oakland County Register of Deeds, Certificate of Release of Federal Tax Lien, May 6, 2015, Filing No ; Oakland County Register of Deeds, Notice of Release of State Tax Lien, Feb. 18, 2015, Filing No See, e.g., Michigan Secretary of State, Campaign Finance Contribution Analysis, search for Francis Boji, accessed on Dec. 8, 2015, search available at (listing Francis Boji alternatively as Manager-Boji Group and Owner-Boji Development ). 30 See, e.g., Daniel Duggan, Crain s Detroit Business, From 1 Building to 2 City Blocks, Sep. 19, 2010, available at 31 Oakland County Register of Deeds, Notice of Unemployment Insurance Agency Tax Lien, Aug. 15, 2014, Filing No ; Oakland County Register of Deeds, Certificate of Discharge of Michigan Unemployment Insurance Agency Tax Lien, Mar. 30, 2015, Filing No Oakland County Register of Deeds, Notice of State Tax Lien, July 12, 1993, Filing No ; Oakland County Register of Deeds, Notice of Federal Tax Lien, July 27, 2012, Filing No ; Oakland County Register of Deeds, Notice of State Tax Lien, Apr. 1, 2014, Filing No ; Oakland County Register of Deeds, Notice of Release of State Tax Lien, Oct. 31, 1994, Filing No ; Oakland County Register of Deeds, Certificate of Release of Federal Tax Lien, Oct. 31, 2012, Filing No ; Oakland County Register of Deeds, Notice of Release of State Tax Lien, May 12, 2014, Filing No The total tax lien documentation is too great to list here. A table summarizing all of tax liens is attached to this memorandum as Appendix I and copies of all relevant public records are available at 34 See above. 4

5 a 25% or greater share of the vendor, has demonstrated a lack of integrity that could jeopardize the state's interest if the state were to contract with the vendor. 35 Specifically, a vendor may be debarred if, among other things, it has violated any: state or federal law, as determined by a court of competent jurisdiction or an administrative proceeding, which, in the opinion of the Department [of Technology, Management, and Budget], indicates that the vendor is unable to perform responsibly or which reflects a lack of integrity that could negatively impact or reflect upon the State of Michigan, or if the vendor has [r]efused to provide information or documents required by a contract. 36 The Department of Technology, Management, and Budget requires vendors to sign a responsibility certification certifying that the bidding company and its officers [h]as not failed to pay any federal, state, or local taxes, and that a false statement, misrepresentation, or concealment of material facts on th[e] certification may be grounds for rejection of [its] proposal or termination of the award and may be grounds for debarment. 37 Here, the Boji Group and its owners and officers appear to have repeatedly violated state and federal law by failing to timely pay millions of dollars in taxes according to the administrative actions taken against them by the Internal Revenue Service (IRS) and the Michigan Department of Treasury. 38 Further, the Boji Group may have failed to provide information or documents required by a contract by not disclosing its outstanding tax liens when it sold the Capitol View complex to the State of Michigan. According to the sale contract, Boji was required to acknowledge that he had not received any notice nor [did] it have any actual knowledge of any violation by Seller of any law, zoning ordinance or regulations affecting the [Capitol View building]. 39 As discussed above, at the time the Capitol View sale contract was signed, records indicate that the Boji Group did have an outstanding tax lien that affected the Capitol View building. 40 V. Relationship Between Randy Richardville and the Boji Group. Randy Richardville, who was in charge of the Senate office selection process and ultimately made the decision to award the contract to the Boji Group, has since retired from the Senate. He now lends his name and endorsement to the Boji Group for use in advertising materials. 41 Richardville also has founded 35 MCL Office of the Michigan Governor, Executive Order No : Procurement of Goods and Services from Vendors in Compliance with State and Federal Law, Jan. 3, Department of Technology, Management, and Budget, Responsibility Certification, Revised Dec. 16, 2013, copy on file and available upon request. 38 See, supra, Section III. 39 Capitol View Agreement of Purchase and Sale, p. 12, copy on file and available upon request. 40 See, supra, Section III. 41 The Boji Group, Testimonials, accessed on Jan. 8, 2016, 5

6 two consulting firms: R James Consulting 42 and Foremost Consulting. 43 Recent news reports indicate that Richardville is now working as a consultant on behalf of Boji s interests. 42 from Adam Richardville to Amie Evans (MEDC), Oct. 6, 2015, copy on file and available upon request. 43 Michigan Department of Licensing and Regulatory Affairs, Articles of Organization for Foremost Consulting, LLC, accessed on Jan. 8, 2016, available at TIF. 6

7 APPENDIX I: TAX LIEN INFORMATION SUMMARY Date Taxpayer Jx Tax Type Amount Lien No. Filing No Release Date Release Filing No Duration (Days) 8/15/2014 Boji Development MI Unemployment $1, /30/ /29/2014 Boji Group MI Business $65, /3/ /19/1987 Eliya Boiji US Income $12, /12/ /9/1979 Eliya Boji US Payroll $2, /24/ /13/1987 Eliya Boji US Income $10, /12/ /9/1988 Eliya Boji MI Income $6, /8/ /29/1992 Eliya Boji US Income $24, /15/ /17/1993 Eliya Boji MI Income $1, /25/ /14/1993 Eliya Boji US Income $6, /15/ /6/1993 Eliya Boji MI Income $9, /30/ /2/1994 Eliya Boji US Income, Payroll $24, /24/ /27/2001 Eliya Boji MI Income $14, /16/ , /6/2012 Eliya Boji US Income $242, /13/ /19/201 2 Eliya Boji US Income $425, /15/ /9/2013 Eliya Boji US Income $666, /15/ /15/201 3 Nader Fakhouri MI Income $18, /13/ /16/2014 Nader Fakhouri US Income $122, /6/ /19/2014 Nader Fakhouri MI Income $7, /18/ /12/1993 Ronnie Boji MI Income $1, /31/ /27/2012 Ronnie Boji US Income $153, /31/ /1/2014 Ronnie Boji MI Income $10, /12/ TOTAL $1,826,

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