ACCRUAL & STATUTE OF LIMITATIONS

Civil RICO claims are subject to a four-year limitations period.

Under the Fifth Circuit injury-discovery rule, each claim accrues when the claimant discovers—or through reasonably diligent investigation should discover—the particular injury to business or property. Discovery of the complete racketeering pattern, every participating person, or the full legal significance of the conduct is not required.

Where the same asserted RICO course produces separate injuries at different times, each new and independent injury accrues separately when that injury is discovered or reasonably should have been discovered.

CONTROLLING AUTHORITIES

Agency Holding Corp. v. Malley-Duff & Associates, Inc., 483 U.S. 143, 152–56 (1987)
Rotella v. Wood, 528 U.S. 549, 553–61 (2000)
Love v. National Medical Enterprises, 230 F.3d 765, 773–75 (5th Cir. 2000)
Petrobras America, Inc. v. Samsung Heavy Industries Co., 9 F.4th 247, 253–56 (5th Cir. 2021)

The discovery inquiry is applied separately to Two Sisters Dairy LLC and Anastasia Anne Thiele.

TWO SISTERS DAIRY LLC

Under the adverse-interest rule, knowledge held by an agent acting adversely to the company and entirely for the agent’s own or another person’s purpose is excluded from company knowledge.

The company-discovery record therefore identifies:

• who held the information;
• that person’s relationship to the company;
• the adverse interest under which the person acted;
• what injury information was withheld;
• when a non-adverse company representative obtained the relevant records;
• and when reconciliation first disclosed the company’s injury.

ANASTASIA ANNE THIELE

Anastasia Anne Thiele’s discovery is evaluated from what she personally knew—or through reasonable diligence should have known—about each specific injury to her separately held business or property interests.

Discovery is evaluated injury by injury: each undisclosed allocation, diverted payment, concealed account destination, tax consequence, and claimant-specific economic injury carries its own discovery record.

The discovery sequence proceeds through:

OCTOBER 14, 2025

Federal levy issued through Form 668-A.

NOVEMBER 2025

Formal reconciliation of company, tax, account, closing, and property records began.

JUNE 14, 2026

Review of the Heifer Ranch closing file, herd-proceeds accounts, and excluded-assets record identified claimant-specific allocations and account destinations.

JULY 5, 2026

Verification of the July 2024 settlement statement, qualified-intermediary disbursement, seller allocation, and unsecured-creditor-pool routing identified the closing-level injuries.

The discovery dates are tied to the first record showing the particular injury.

The record identifies affirmative barriers preventing earlier discovery of the injuries:

COMPANY-BOOKS LOCKOUT

On April 11, 2022, the company’s 100% owner was excluded from Two Sisters Dairy LLC’s accounting records by written instruction: “I have ordered Isaac not to provide you with any information from today on.”

Her request for a complete QuickBooks backup, administrative login, and password was refused.

BUYER AND FINANCING DISCLOSURE

Tony Martins was first identified to the company’s owner on December 30, 2022, after Martins-affiliated financing and buyer-entity preparation had already begun.

ACCOUNT AND PROCEEDS ROUTING

Herd, operating, sale, exchange, and creditor-pool proceeds were routed through accounts and transaction labels that did not identify the ultimate disposition on their face.

CLOSING AND ALLOCATION RECORDS

The settlement statements, disbursement exhibits, excluded-assets instruments, qualified-intermediary wire, and creditor-pool transactions were not reconciled together until the 2026 closing-file and account review.

These barriers are tied to the specific information required to discover each claimant’s injury.

The record identifies affirmative efforts to obtain and evaluate the information:

• December 2021 written objection to the proposed sale-and-repurchase structure;
• demand for a complete QuickBooks backup with administrative credentials;
• written refusal and company-books lockout;
• review of federal lien and levy records;
• commencement of company and tax reconciliation in November 2025;
• review of the Heifer Ranch and dairy closing files;
• tracing of herd, land, operating, exchange, and creditor-pool proceeds;
• review of the appraisal, excluded-assets instruments, disbursement agreements, and account records;
• and preparation of corrections to the tax and ownership record.

Diligence is shown through the dated requests, objections, record collection, reconciliation, and transaction-level tracing.

The following events remain relevant to enterprise structure, pattern context, acquisition, maintenance of control, and financial tracing:

NOVEMBER 26, 2025

AgTexas refinanced the acquired position for $33,000,000 on November 26, 2025; a further $7,000,000 note on April 14, 2026 brought the position to $40,000,000.

JANUARY–MAY 2026

BMO terminated its UCC and released its deeds of trust as the AgTexas position was recorded and modified.

The refinancing and release events form part of the record showing maintenance, financing, and institutional transfer of the acquired position.