Rastegar

BACKGROUND

I. Factual Background

Husband married Wife in 2002. Husband is a dentist who during marriage established two dental practices: one in Mission Valley and one in La Jolla. The practices are owned by a corporation created by Husband, known as the Dr. Rastegar Dental Corporation. Husband is the sole owner and shareholder in the corporation. Wife is not a dentist but helped manage the practices. In that role, Wife worked with a certified public accountant (CPA), Cuong Le, to maintain the corporation’s accounts and prepare its tax returns. In 2017, Husband developed a brain tumor which prevented him from participating in the practices while he recuperated. At some point, Husband began to believe that Le was assisting Wife in misusing corporate income and

preparing fraudulent tax returns.

For instance, in the 2021 corporate tax filing Le and Wife listed a $187,638 shareholder loan. However, Husband is the only shareholder and he neither approved the loan nor received any portion of that money. 2 In 2019, Husband filed for divorce. The parties agreed to a stipulated judgment and a division of assets. As part of the settlement, Husband received ownership of the…