IV.
ALLEGED PREDICATE ACTS | RELATEDNESS, CONTINUITY & PATTERN
PATTERN POSITION
THE RECORD IDENTIFIES ACT-SPECIFIC ALLEGED MAIL- AND WIRE-FRAUD PREDICATES WITHIN A LONGER CONNECTED COURSE OF CREDIT, COLLATERAL, INFORMATION CONTROL, DEFAULT, APPRAISAL, PROPERTY DISPOSITION, PROCEEDS ALLOCATION, ACQUISITION FINANCING, TAX ENFORCEMENT, AND REFINANCING.
The asserted pattern is not based on the proposition that every adverse transaction, communication, covenant violation, professional service, financing instrument, or collection event independently constitutes racketeering activity.
The record distinguishes:
- alleged predicate acts;
- predicate components;
- enterprise and agreement evidence;
- causation and injury evidence;
- concealment and discoverability evidence;
- and relatedness and continuity evidence.
The alleged predicates are identified individually. The broader connected course shows how the actors, communications, instruments, money, property, institutional channels, and economic results relate to one another.
ASSERTED SCHEME TO DEFRAUD
THE ASSERTED SCHEME USED CREDIT, INFORMATION, COLLATERAL, DEFAULT, CARRIER, TITLE, CLOSING, ACCOUNTING, TAX, AND FINANCING CHANNELS TO APPLY ANASTASIA ANNE THIELE’S SEPARATELY TITLED PROPERTY AND TWO SISTERS DAIRY LLC’S BUSINESS PROPERTY TO OPERATOR-SIDE OBLIGATIONS AND TO TRANSFER THE OPERATING POSITION TO THE PRE-FINANCED MARTINS-AFFILIATED TRANSFEREE.
The alleged deceptive course involved representations, omissions, instruments, and transmissions concerning:
- authority to bind the claimants and their property;
- required signatures and acceptance;
- ownership and title;
- operating-line balances and account activity;
- the exit-credit and default basis;
- company books and information access;
- buyer identity and pre-existing buyer financing;
- appraisal scope;
- possession and transaction authority;
- property, asset, seller, and creditor-pool allocations;
- closing and exchange proceeds;
- tax ownership and tax allocation;
- and the subsequent use, financing, and refinancing of the transferred position.
MONEY AND PROPERTY OBJECTS
- separately titled land;
- collateral rights;
- closing consideration;
- exchange rights;
- tax position;
- cash and investment capital;
- homestead title;
- note and contract rights.
- account funds and operating-facility advances;
- company books and records;
- milk revenue;
- working capital;
- herd;
- equipment;
- feed and inventory;
- business property;
- receivables;
- sale and creditor-pool proceeds;
- exchange rights;
- contractual payment rights.
The earlier Wells Fargo, Lone Star, and Bank of the West operating obligations originated in Klaas Talsma and the Frisia entities. Anastasia Anne Thiele first entered the Bank of the West debt structure in April 2018 as an individual guarantor while Two Sisters Dairy LLC became a co-debtor. Beginning August 3, 2018, Klaas Talsma, Anastasia Anne Thiele, and Two Sisters Dairy LLC were designated jointly and severally liable under the operating facility. Anastasia’s separate AgTexas land obligations remained separately documented. The alleged course later applied her separately titled land and Two Sisters’ business property to the expanded operating-credit position.
PREDICATE CLASSIFICATION
| CLASSIFICATION | DEFINITION |
|---|---|
| ALLEGED PREDICATE ACT | An act alleged to satisfy the applicable enumerated offense through an identified person, deceptive scheme, money-or-property object, intent record, interstate transmission or carrier use, execution function, and supporting evidence. |
| PREDICATE COMPONENT | An act materially supporting a predicate record but not independently counted as a complete alleged predicate on this page. |
| ENTERPRISE & AGREEMENT EVIDENCE | Evidence of common purpose, relationships, recurring roles, direction, knowledge, agreement, facilitation, or implementation. |
| CAUSATION & INJURY EVIDENCE | Evidence connecting the alleged predicate and enterprise course to claimant-owned business or property loss. |
| RELATEDNESS & CONTINUITY EVIDENCE | Evidence of recurring methods, participants, property objects, transaction stages, duration, interdependence, and continuation of the course. |
ALLEGED PREDICATE KEY
| ACT | DATE | ALLEGED OFFENSE | PRINCIPAL PERSON OR INSTITUTIONAL ACTOR | EXECUTION MEDIUM |
|---|---|---|---|---|
| CP-1 | JULY 30, 2021 | ALLEGED WIRE FRAUD | RONALD PELSTER | BANK OF THE WEST | EMAIL AND POST-MATURITY ADVANCE AGREEMENT (ROUTING PER THE NATIVE-HEADER RECORD) |
| CP-2 | JULY 8, 2022 | ALLEGED WIRE FRAUD | JAMES SALISBURY | BANK OF THE WEST | INTERSTATE SPECIAL-ASSETS EMAIL |
| CP-3 | JULY 15, 2022 | ALLEGED WIRE FRAUD | JAMES SALISBURY | BANK OF THE WEST | INTERSTATE EMAIL |
| CP-8 | JULY 25–26, 2024 | ALLEGED WIRE FRAUD | KLAAS TALSMA, THROUGH THE IDENTIFIED ALLOCATION AND CLOSING-TRANSMISSION CHANNEL | ELECTRONICALLY TRANSMITTED CLOSING INSTRUCTIONS | DISBURSEMENT AGREEMENT AND EXHIBITS B–E | KING TITLE FILE 24-39066 |
RELATED CONDUCT NOT COUNTED AS A PREDICATE
| ACT | DATE | CLASSIFICATION | FUNCTION |
|---|---|---|---|
| CP-4 | AUGUST 9, 2022 | PREDICATE COMPONENT | DEFAULT NOTICE AND CARRIER-EXECUTION COMPONENT | THE CP-2 FIGURE CONVERTED INTO A FORMAL DEFAULT AND CURE DEMAND THROUGH FEDEX OVERNIGHT |
| CP-5 | DECEMBER 31, 2022 | PREDICATE COMPONENT | VALUATION AND INTENT COMPONENT | DIFFERING SILAGE VALUES AND QUANTITIES ENTERED THE BANK, BUYER, AND DECREE RECORDS |
| CP-6 | FEBRUARY 17–22, 2023 | PREDICATE COMPONENT | HEIFER RANCH CARRIER, CLOSING, CAUSATION, AND EXECUTION COMPONENT | THE SELLER CLOSING PACKAGE TRANSMITTED THROUGH UPS COMPLETED THE CONVEYANCE AND LENDER PAYOFF |
| CP-7 | MARCH 29, 2023 | PREDICATE COMPONENT | AGTEXAS CONSENT/NONDISCLOSURE COMPONENT | THE BUYER-SPECIFIC CONSENT PRESERVED ANASTASIA ANNE THIELE’S LIABILITY WHILE THE INSTITUTION’S OWN FINANCING OF THE NAMED BUYER’S ENTITIES WENT UNDISCLOSED |
ACT-SPECIFIC PREDICATE REGISTER
July 30, 2021
ALLEGED RICO PERSONRonald Pelster
INSTITUTIONAL POSITIONBank of the West
ALLEGED PREDICATE18 U.S.C. § 1343 | Wire fraud
COMMUNICATION OR INSTRUMENTEmail transmitting the $800,000 Post-Maturity Date Advance Agreement; the interstate routing is stated from the native headers and the participants’ identified locations.
MAPPED TRANSMISSIONS- PELSTER → KLAAS TALSMA AND ISAAC GHORBANI — original transmission of the advance instrument.
- ISAAC GHORBANI → ANASTASIA ANNE THIELE | 8:43 P.M. — forwarding transmission requesting her signature.
The communication and instrument identified Klaas Talsma and Anastasia Anne Thiele as required borrower signatories. Pelster routed the instrument to Klaas Talsma and Isaac Ghorbani; Anastasia Anne Thiele was not an original recipient. Isaac Ghorbani forwarded the instrument to her at 8:43 p.m. with the request that she sign it. All three borrower-signature lines remained blank. Section 8 reached Anastasia Anne Thiele’s separately titled property, while § 10 provided that use of the funds constituted acceptance.
MONEY OR PROPERTY OBJECTUP TO $800,000 IN BANK FUNDS; SECURITY INTERESTS AND COLLATERAL RIGHTS AGAINST IDENTIFIED PROPERTY; AND ANASTASIA ANNE THIELE’S SEPARATELY TITLED REAL PROPERTY.
KNOWLEDGE & INTENT RECORDThe sender transmitted an instrument that: identified the required signatories; extended collateral consequences to Anastasia Anne Thiele’s property; omitted her from the transmission; retained blank borrower-signature lines; and provided an alternative acceptance mechanism through use of the funds.
EXECUTION FUNCTIONThe wire supplied the instrument through which additional operating credit could be advanced and treated as accepted without contemporaneous execution by the identified property owner.
DIRECT RESULTAdditional operating-credit availability was positioned behind a collateral structure that included Anastasia Anne Thiele’s separately titled property.
July 8, 2022
ALLEGED RICO PERSONJames Salisbury
INSTITUTIONAL POSITIONBank of the West | Special Assets
ALLEGED PREDICATE18 U.S.C. § 1343 | Wire fraud
COMMUNICATION OR INSTRUMENTInterstate email through the Bank of the West Special Assets channel.
MATERIAL REPRESENTATION, OMISSION OR EXECUTION ACTSalisbury stated: that the operating-line obligation was exactly $6,146,401.90; that the sweep had been turned off; and that the communications were to remain confined to the identified participants.
The stated balance was $1,671,504.69 greater than the May 31, 2022 position-report balance of $4,474,897.21. The monthly position-report sequence displayed in the record does not contain an intervening report identifying the transactions, authorizations, draws, or account applications comprising that increase.
MONEY OR PROPERTY OBJECTPAYMENT OF THE ASSERTED $6,146,401.90 OBLIGATION FROM THE HERD, LAND, ACCOUNT FUNDS, AND DISPOSITION PROCEEDS.
KNOWLEDGE & INTENT RECORDSalisbury: acted through Special Assets; possessed institutional access to the loan, account, and position-report information; supplied the exact increased figure; stated that the sweep had been shut off; restricted the communication channel; and used the same figure in the later default and disposition record.
EXECUTION FUNCTIONThe $6,146,401.90 figure became the identical amount later: formally demanded; recited in the forbearance instrument; tied to compelled paydown and sale deadlines; and retired through the herd and Heifer Ranch disposition sequence.
DIRECT RESULTThe increased figure became the operative balance used to impose default, forbearance, compelled paydown, liquidation, and disposition.
July 15, 2022
ALLEGED RICO PERSONJames Salisbury
INSTITUTIONAL POSITIONBank of the West | Special Assets
ALLEGED PREDICATE18 U.S.C. § 1343 | Wire fraud
COMMUNICATION OR INSTRUMENTInterstate email.
MATERIAL REPRESENTATIONSalisbury stated: “This is an exit credit.” He further stated: “I think your land is held in the name of Two Sisters.” The lender’s identified lien and title records reflected that the land was individually titled to Anastasia Anne Thiele.
MONEY OR PROPERTY OBJECT- Anastasia Anne Thiele’s separately titled real property;
- operating-debt repayment;
- and the proceeds of the later property disposition.
Bank of the West held or relied upon liens and recorded instruments identifying Anastasia Anne Thiele’s individual ownership. Salisbury acted as the lender officer administering the exit-credit posture and the subsequent default and disposition record.
EXECUTION FUNCTIONThe communication mapped individually titled property into the operator-side exit-credit and compelled-payoff structure, supporting the lender’s collateral position.
DIRECT RESULTAnastasia Anne Thiele’s land was treated as the property source available to satisfy the operator-side operating obligation.
July 25–26, 2024
ALLEGED RICO PERSONKlaas Talsma
EXECUTING & TRANSMISSION CHANNELIsaac Ghorbani (allocation directions); King Title Company (closing-transmission and disbursement channel)
ALLEGED PREDICATE18 U.S.C. § 1343 | Wire fraud
COMMUNICATION OR INSTRUMENTElectronically transmitted closing instructions and the Disbursement Agreement and Exhibits B–E entered into King Title File 24-39066, preceded by the July 18, 2024 written allocation direction: “Yes, 50% of the net proceeds need to go into Klaas account at Citibank.”
MATERIAL DECEPTION OR ALLOCATIONThe settlement record labeled $963,830.47 as “Two Sisters Dairy — Unsecured Creditors / Funds for Future Expenses” while the Disbursement Agreement § 2 directed those funds to account No. 952877, titled “Klaas Talsma d/b/a Talsma Dairy.” Section 3 attributed $4,450,000 of the $8,900,000 real-property price to Klaas Talsma as seller for Form 1099-S reporting although legal title and company ownership were not held 50/50. The settlement statement reported $0.00 cash to the identified seller.
MONEY OR PROPERTY OBJECT- the $10,250,000 closing consideration;
- the $963,830.47 company-labeled creditor pool;
- the $3,814,738.56 exchange proceeds;
- the $4,450,000 allocated seller share;
- and the conveyed real property.
Talsma signed the Disbursement Agreement executing the allocation; the July 18, 2024 written direction preceded the closing by eight days; and the June 2024 amendment sequence (instrument facially dated May 1, 2023; metadata drafting from May 8, 2024; signatures June 7–11, 2024; the dairy-sale component increased from $9,000,000 to $10,250,000) carries the intent record for the revised structure.
EXECUTION FUNCTIONThe electronically transmitted closing instructions and disbursement instruments executed the allocation and routing through the July 25–26, 2024 closing; the specific wires and transfers are itemized in the July 2024 Execution Record below.
DIRECT RESULT$0.00 cash reported to the identified seller; the company-labeled pool wired to the operator-titled account and $866,000 withdrawn; $3,814,738.56 routed to the operator’s qualified intermediary; the $4,450,000 tax attribution entered the filed record.
PREDICATE COMPONENTS
August 9, 2022
ACTORBank of the West
EXECUTING CHANNELFoley & Lardner LLP | Marc Riordan
CLASSIFICATIONPREDICATE COMPONENT | DEFAULT NOTICE AND CARRIER-EXECUTION COMPONENT
COMMERCIAL INTERSTATE CARRIERFedEx Overnight | Houston, Texas → Hico, Texas → Lake Worth, Florida
INSTRUMENTNotice of Default and Demand for Payment.
MATERIAL EXECUTION ACTThe notice demanded $6,146,401.90 — the exact figure communicated through CP-2 — and imposed an August 24, 2022 cure deadline.
MONEY OR PROPERTY OBJECT- payment of the asserted operating obligation;
- enforcement of the collateral position;
- Anastasia Anne Thiele’s separately titled real property;
- Two Sisters Dairy LLC’s herd and business property;
- and the proceeds of their later disposition.
Bank of the West: possessed the loan and account records underlying the balance; controlled the Special Assets, default, and counsel channels; authorized use of the exact CP-2 amount; and transmitted the demand as the formal enforcement step preceding the forbearance and property-disposition sequence.
EXECUTION FUNCTIONThe interstate carrier transmission converted the previously stated balance into a formal default and cure demand.
DIRECT RESULTThe operating facility entered formal default, and the forbearance, compelled-paydown, herd-disposition, and real-property-sale sequence followed.
December 31, 2022
ACTORKlaas Talsma
INSTRUMENTSigned Position Report to Bank of the West.
DOCUMENTED REPRESENTATIONThe position report stated: Rogers Pit silage at $44 per ton; and 10,776.98 tons. The record separately contains: same-season buyer pricing of $88 per ton; and a 20,000-ton figure in the decree exhibit.
FUNCTION IN THE RECORD- valuation and falsity evidence;
- knowledge and intent evidence;
- lender-decision evidence;
- actor-relationship evidence;
- collateral and disposition evidence;
- and connection between the lender, operator, and buyer channels.
CP-5 is not counted as a separate alleged § 1344(2) predicate on this page. Its substantive evidentiary value is preserved without using it to increase the statutory predicate count or extend the predicate period.
February 17–22, 2023
ACTORThe institution designated “Bank of the West” on the February 2023 payoff and settlement instruments; BMO Bank, N.A. succeeded Bank of the West effective February 1, 2023.
PAYOFF & CLOSING CHANNELKing Title Company | Wilson, L
CLASSIFICATIONPREDICATE COMPONENT | HEIFER RANCH CARRIER, CLOSING, CAUSATION, AND EXECUTION COMPONENT
COMMERCIAL INTERSTATE CARRIERUPS 2nd Day Air
COMMUNICATIONS & INSTRUMENTS- lender payoff instructions;
- seller-closing package;
- deed and transfer instruments;
- settlement statement;
- and King Title File 22-36290.
The seller instruments were transmitted through UPS for execution and return as part of the Heifer Ranch closing. The lender payoff and closing structure required completion and return of those seller instruments.
ACTOR CHAIN- February 16, 2023: Isaac Ghorbani communicated through the title channel, described himself as “controller for Klaas Talsma and Dancing Crane,” and confirmed the request for 100% of net proceeds.
- February 17, 2023: the lender payoff and wire instructions pre-directed the lender distribution.
- King Title Company and Wilson, L transmitted the seller instruments by UPS for execution and return.
- February 22, 2023 at 4:12 p.m.: Wilson reported to Dennis Boesen, “We have now closed and funded the transaction.”
- Dennis Boesen responded, “Thank you Lowell.”
- The HUD-1 distributed $2,778,895.49 to the lender payoff channel, $703,840.60 to AgTexas, and $0.00 cash to Anastasia Anne Thiele.
- Anastasia Anne Thiele’s separately titled 502.035-acre Heifer Ranch;
- its $3,500,000 sale consideration;
- lender payoff rights;
- and the operating-credit position.
The institutional payoff and closing channel: supplied the payoff amount; required the executed seller instruments; participated in the closing calendar and disbursement structure; and relied on interstate shipment and return of the documents necessary to complete the transfer.
King Title Company and Wilson, L are identified as the title, shipment, execution, and disbursement channel. Their execution role is stated separately from the alleged institutional RICO person.
EXECUTION FUNCTIONThe interstate shipment enabled execution and completion of the conveyance and lender payoff.
DIRECT RESULTThe $3,500,000 closing distributed: $2,778,895.49 to the lender payoff channel; $703,840.60 to AgTexas; identified settlement charges; and $0.00 cash to Anastasia Anne Thiele.
March 29, 2023
ACTORAgTexas Farm Credit Services, FLCA (Rosipal, J)
CLASSIFICATIONPREDICATE COMPONENT | AGTEXAS CONSENT/NONDISCLOSURE COMPONENT
DOCUMENTED ACTThe buyer-specific consent named “Tony Martins… or any other entity of which Tony Martins is a principal,” preserved Anastasia Anne Thiele’s liability, and did not disclose the institution’s own financing of that principal’s entities ($15,020,628; $7,092,112.50; $8,500,000).
FUNCTION IN THE RECORD- consent-gate and nondisclosure evidence;
- enterprise-relationship and agreement evidence;
- transferee-financing and timing evidence;
- causation evidence for the possession-and-purchase structure.
CONNECTED COURSE OF CONDUCT
The alleged predicates are situated within the following connected course. The classifications identify the legal proposition each event serves; they do not diminish the event merely because it is not independently counted as a predicate. IDENTIFIERS ARE STABLE RECORD KEYS. NUMBERING DOES NOT REPRESENT THE ALLEGED-PREDICATE COUNT.
| EVENT | DATE OR PERIOD | ACTORS & CHANNELS | DOCUMENTED ACT | CLASSIFICATION | RESULT |
|---|---|---|---|---|---|
| CC-01 | SEPTEMBER 2018–SEPTEMBER 2019 | BANK OF THE WEST | AGTEXAS | GHORBANI | TITLE CHANNEL | First-lien condition; Consent to Easement request; AgTexas denial; Bank of the West recording twenty-eight days later | ENTERPRISE & AGREEMENT | COLLATERAL CONTROL | RELATEDNESS | Bank of the West recorded Deed of Trust No. 2019-05501 after the stated consent condition was not satisfied |
| CC-02 | FEBRUARY 2020 | TALSMA | Written two-of-three governance rule over the single-member company | § 1962(c) CONDUCT | ENTERPRISE | AGREEMENT | A non-owner asserted governance authority over Two Sisters Dairy LLC |
| CC-03 | MARCH–OCTOBER 2021 | BANK OF THE WEST | TALSMA | GHORBANI | AGTEXAS | MARTINS ENTITIES | March 26, 2021 waiver of three identified covenant defaults; expansion to the $6.8 million operating line; Borden proceeds assignment in the same closing package; note assignment; CP-1 advance; Martins-affiliated financing; October 21, 2021 “189 days” communication with the immediate “Sorry that one was for Isaac” correction; November 18, 2021 reference to “the plan you and Isaac came up with” | PREDICATE | ENTERPRISE | AGREEMENT | CONTROL | TIMING | Revenue, receivables, collateral, buyer financing, and operator-controller communications converged before buyer disclosure |
| CC-04 | JANUARY–AUGUST 2022 | BANK OF THE WEST | TALSMA | GHORBANI | COUNSEL | January 2022 balance of $5,774,059.44; $20,000 extension fee; approximately $170,000 monthly paydown; July 5, 2022 maturity; O&B sale-and-repurchase structure; $2,500,000 required paydown; release and § 1542 waiver; books lockout; performing paydown through May 31, 2022, then the $1,671,504.69 increase during the June–July reporting interruption; sweep shutoff; exit-credit designation; default demand | PREDICATE | § 1962(b) CONTROL | § 1962(c) CONDUCT | CONCEALMENT | The owner was excluded from records while the increased balance became a formal default and disposition demand |
| CC-05 | SEPTEMBER–DECEMBER 2022 | BANK OF THE WEST | WT APPRAISAL | TJLR | MARTINS | VICK | TALSMA | GHORBANI | August 2, 2022 description of the assignment as the “Anastasia 100 ac improved pasture” and equipment; September 16, 2022 TJLR formation; September 19, 2022 appraisal effective date; appraisal of the complete 1,436.178-acre operation ($27,954,431 replacement cost new; $32,606,050 completed improvements), completed before the transferee was disclosed to Anastasia; CMA pooling clause; forbearance calendar; CP-5 valuation report | PREDICATE COMPONENT | ENTERPRISE | AGREEMENT | VALUATION | TRANSACTION PREPARATION | Buyer structure, valuation, allocation, and compelled-disposition instruments were prepared before or during buyer disclosure |
| CC-06 | JANUARY–MARCH 2023 | TALSMA | BANK OF THE WEST/BMO | AGTEXAS | O&B | KING TITLE | WILSON | Cull-cow deposits; herd dispersal; Heifer Ranch closing; operating-line payoff; AgTexas Martins-specific consent | PREDICATE | PROCEEDS USE | CONTROL | CAUSATION | INJURY | Herd and land value retired the operating debt; Anastasia received $0.00 cash; the buyer-specific possession-and-purchase structure advanced |
| CC-07 | MARCH 15–29, 2023 | COUNSEL | GHORBANI | TALSMA | AGTEXAS | MARTINS ENTITIES | Counsel’s “meet with you only” instruction to Isaac; March 17 Isaac-only meeting; March 21 waiver authorizing counsel to rely on Isaac’s representations and decisions; March 23 exclusion of rolling stock and feed “per your request”; March 24 allocation figures supplied by Isaac; the $1.35 million personal-property figure later appearing in the closing documents; March 20 feed agreement directing buyer payments to Klaas; March 27 creditor-consent forms; March 29 AgTexas demand for the Tony-specific lease and sales contracts and Isaac’s transmission of those contracts; AgTexas’s existing financing of Tony-affiliated entities; consent preserving Anastasia’s liability while authorizing the specified transferee structure | ENTERPRISE & AGREEMENT EVIDENCE | § 1962(c) DIRECTION | § 1962(d) IMPLEMENTATION | PREDICATE COMPONENTS | CONCEALMENT | CAUSATION | The counsel, agency, consent, and allocation channel operated through Isaac Ghorbani while Anastasia Anne Thiele’s liability was preserved |
| CC-08 | APRIL 2023–JULY 2024 | AGTEXAS | MARTINS ENTITIES | TALSMA | GHORBANI | COUNSEL | BMY | KING TITLE | BMO | Possession; lease rent; options; asset exclusions; consents; dairy closing; seller and tax allocations; exchange and creditor-pool distributions; acquisition financing | ENTERPRISE | AGREEMENT | § 1962(a) | § 1962(b) | CAUSATION | INJURY | CONTINUITY | Land, business assets, possession, income, proceeds, and tax attributes moved through the transferee and operator-side structure |
| CC-09 | JULY–NOVEMBER 2024 | TALSMA | ACCOUNT NO. 952877 | ASSET PRESERVATION | IPX | Creditor-pool withdrawals; judgment payment; account transfer; replacement-property transactions | PROCEEDS USE | CAUSATION | INJURY | PATTERN RELATIONSHIP | Company-labeled funds were used through operator-side transactions while separate exchange paths were completed |
| CC-10A | 2018–2024 | ACCOUNTING AND TAX CHANNEL | TALSMA | GHORBANI | 2018 bonus-depreciation treatment; FYE2023 asset detail placing $24,627,831 under Klaas’s SSN; dairy-income entries; absent Marketing Agreement § 4 true-up; 2023 and 2024 return and seller-allocation treatment; $1,054,385 assessment | ACCOUNTING, TAX ALLOCATION & REPORTING | CAUSATION | CONCEALMENT | The challenged attribution and allocation record produced the assessment enforced against Anastasia Anne Thiele |
| CC-10B | JULY–NOVEMBER 2025 | IRS | ANASTASIA ANNE THIELE | Federal lien; levy; $293,805.14 posting and retention; passport certification; continuing interest and penalties; amended-return processing | IRS & INSTITUTIONAL ENFORCEMENT | CAUSATION | SEPARATE INJURY | PERPETUATION | Homestead, liquidity, credit, investment, and recovery impairment continued from the disputed allocation |
| CC-11 | NOVEMBER 2025–MAY 2026 | AGTEXAS | BMO | MARTINS ENTITIES | $33,000,000 refinance; BMO releases; $55,000,000 additional notes; $118,696,740.50 facility | § 1962(a) | § 1962(b) | ENTERPRISE LONGEVITY | USE AND INVESTMENT | The transferred operating position remained inside an expanded cross-guaranteed financing structure |
JULY 2024 EXECUTION RECORD
The June–July 2024 amendment and closing sequence is part of the complete predicate analysis. Each entry identifies the transmission or instrument, its documented function, and its direct support.
| ITEM | DATE | TRANSMISSION OR INSTRUMENT | DOCUMENTED ACT | FUNCTION | SUPPORT |
|---|---|---|---|---|---|
| J24-01 | MAY 8–JUNE 11, 2024 | AMENDMENT DRAFTING AND CIRCULATION | The operative instrument bore the date May 1, 2023; document metadata showed drafting beginning May 8, 2024; signatures were dated June 7–11, 2024; the materially revised structure increased the dairy-sale component from $9,000,000 to $10,250,000; the 2024 bargain was incorporated into a document facially dated more than a year earlier | TRANSACTION AND PROPERTY EVIDENCE | INTENT | RELATEDNESS | INSTRUMENT METADATA | SIGNATURE PAGES | EV-0505 |
| J24-02 | JULY 2024 | CLOSING INSTRUCTIONS | Electronically transmitted closing instructions entered the King Title closing file | EXECUTION | PROCEEDS ROUTING | KING TITLE FILE 24-39066 |
| J24-03 | JULY 25, 2024 | DISBURSEMENT AGREEMENT AND EXHIBITS B–E | The Disbursement Agreement §§ 2–3 and Exhibits B–E fixed the creditor-pool, qualified-intermediary, claimant-exchange, and seller allocations | ALLOCATION | PROCEEDS ROUTING | TAX ALLOCATION | EV-0506 | EV-0507 | DISBURSEMENT AGREEMENT |
| J24-04 | JULY 29, 2024 | $963,830.47 CREDITOR-POOL WIRE | The pool labeled “Two Sisters Dairy — Unsecured Creditors” wired to account No. 952877 titled “Klaas Talsma d/b/a Talsma Dairy” | PROCEEDS ROUTING | INJURY | EV-0505 | EV-0521 | TX-013 |
| J24-05 | JULY 26, 2024 | $3,814,738.56 ASSET PRESERVATION TRANSFER | Line 517 transfer to Asset Preservation, Inc., the qualified intermediary in the Talsma replacement-property channel | PROCEEDS ROUTING | EXCHANGE | EV-0507 | SETTLEMENT STATEMENT LINE 517 |
| J24-06 | JULY 26, 2024 | CLAIMANT IPX TRANSFERS | $2,052,000 allocated to Anastasia Anne Thiele and $1,762,738.56 to Two Sisters Dairy LLC through IPX 1031 | EXCHANGE | CLAIMANT ALLOCATION | EV-0505 | EV-0507 |
| J24-07 | JULY 25–26, 2024 | FORM 1099-S ALLOCATIONS | $4,450,000 reported to Klaas Talsma, $1,000,000 to Anastasia Anne Thiele, and $3,450,000 to Two Sisters Dairy LLC against the $8,900,000 real-property price | TAX ALLOCATION | CAUSATION | EV-0506 | 1099-S RECORD |
| J24-08 | JULY 25–26, 2024 | DEED AND TITLE TRANSMISSIONS | Deed and title instruments transmitted and recorded through the King Title channel | EXECUTION | TRANSFER | E-0012 | KING TITLE FILE 24-39066 |
| J24-09 | JULY 26–29 AND OCTOBER 11, 2024 | BMO FINANCING DOCUMENTS | $17,000,000 in recorded deeds of trust and the equipment-and-fixtures UCC associated with the acquisition | ACQUISITION FINANCING | § 1962(a)/(b) | EV-0519 | EV-0523 |
| J24-10 | JULY 30–AUGUST 19, 2024 | $510,000 JUDGMENT PAYMENT | Applied from account No. 952877 to Klaas Talsma’s identified personal judgment | PROCEEDS USE | INJURY | TX-013 | EV-0521 |
| J24-11 | JULY 30–AUGUST 19, 2024 | $356,000 TRANSFER | Transferred from account No. 952877 to account No. 3140; the account reduced to $0.00 | PROCEEDS USE | INJURY | TX-013 | EV-0521 |
| J24-12 | 2024–2025 | ELECTRONICALLY TRANSMITTED TAX AND ALLOCATION INSTRUMENTS | Return, schedule, and allocation instruments carrying the challenged attribution into the filed record | TAX ALLOCATION | CAUSATION | FYE2023 ASSET DETAIL | FILED RETURNS | EV-0350 |
RELATEDNESS
The alleged predicates are related through common and overlapping purposes, participants, property objects, methods, execution channels, and results.
To obtain and maintain control over the claimants’ information, credit, collateral, land, business assets, proceeds, tax position, and transaction rights; use those positions to impose and collect the operating debt; transfer possession, title, and value to the pre-financed Martins-affiliated transferee; and finance and refinance the acquired position.
DIRECT PROPERTY HOLDERS
Direct holder of separately titled land, closing consideration, exchange rights, tax attributes, cash, homestead rights, credit, and investment capital.
Direct holder of company governance rights, business information, working capital, milk revenue, herd, equipment, feed, receivables, company proceeds, and business value.
The injuries are claimant-specific. They are not presented merely as several creditors deriving one injury from a single entity.
- Bank of the West and BMO personnel;
- AgTexas personnel;
- Klaas Talsma;
- Isaac Ghorbani;
- Martins-affiliated entities;
- O&B Farms;
- transaction counsel;
- appraisal personnel;
- accounting and tax personnel;
- King Title Company;
- Wilson, L;
- qualified intermediaries;
- and identified account and institutional-enforcement channels.
- interstate email;
- FedEx and UPS interstate-carrier transmission;
- lender reports;
- account and proceeds assignments;
- unsigned or incompletely executed instruments;
- governance and information-control directives;
- default and forbearance instruments;
- appraisal and valuation channels;
- title and closing packages;
- wires and escrow disbursements;
- seller, creditor-pool, exchange, and tax allocations;
- acquisition financing;
- liens, releases, and refinancing.
- operating-credit capacity;
- separate real property;
- company collateral;
- milk revenue;
- herd and livestock proceeds;
- equipment and feed;
- note-receivable rights;
- sale consideration;
- closing and exchange proceeds;
- tax attributes;
- acquired property;
- and financing capacity.
- displacement of owner authority;
- exclusion from company records;
- increased and formalized operating debt;
- loss of working capital and revenue control;
- compelled paydown and property disposition;
- application of land and herd value to operating debt;
- transfer of possession and title;
- $0.00 cash to the identified property owner at the Heifer Ranch closing;
- closing and proceeds allocations outside the claimants;
- tax liability without corresponding proceeds;
- institutional enforcement;
- and financing and refinancing of the acquired position.
CLOSED-ENDED CONTINUITY
- POST-MATURITY CREDIT INSTRUMENT
- OPERATING-BALANCE AND SWEEP COMMUNICATION
- EXIT-CREDIT AND TITLE REPRESENTATION
- JULY 2024 ALLOCATION AND ROUTING CLOSING TRANSMISSIONS
The closed-ended continuity position does not rest on four transmissions or the elapsed period alone. It rests on the relationship between the alleged predicates and the larger documented structure involving:
- separate credit and collateral decisions;
- governance and information displacement;
- buyer financing before disclosure;
- operating-line increase and default;
- appraisal and transaction preparation;
- herd disposition;
- separate-real-property disposition;
- transfer of possession;
- later operating-property closing;
- multiple proceeds and tax-allocation paths;
- acquisition financing;
- institutional enforcement;
- and refinancing of the acquired position.
D&T PARTNERS DISTINCTION
This record is not presented as numerous labels attached to one closing, one foreclosure, or one otherwise lawful commercial transaction. The alleged course involves:
- two legally separate direct property holders;
- individual and company-owned property;
- separate credit, governance, information, collateral, herd, real-property, business-asset, proceeds, tax, and enforcement injuries;
- different property objects;
- multiple disposition transactions;
- conduct before disclosure of the transferee;
- possession before completed sale;
- use of proceeds after the property transfers;
- and continued financing and enforcement after the initial lender payoff.
The record therefore distinguishes:
- the post-maturity advance;
- the operating-balance increase;
- the exit-credit and title treatment;
- the default and forbearance process;
- the herd disposition;
- the Heifer Ranch transfer;
- the possession transfer;
- the dairy closing;
- the creditor-pool and exchange paths;
- the tax and institutional-enforcement path;
- and the acquisition and refinancing path.
The continuity position is based on the complete act-specific and claimant-specific record, not merely the number of documents generated during one transaction.
LATER CONDUCT RELEVANT TO OPEN-ENDED CONTINUITY | CONTINUING ENTERPRISE ACTIVITY & PERPETUATION
THE ASSOCIATION’S TRANSFER, ACQUISITION, FINANCING, AND REFINANCING ACTIVITY CONTINUED AFTER THE HEIFER RANCH CLOSING. THE TAX ALLOCATION SEPARATELY PRODUCED A CONTINUING INSTITUTIONAL-ENFORCEMENT AND PROPERTY-INJURY RECORD. The record continues through:
- the March 2023 Martins-specific consent;
- possession beginning April 7, 2023;
- the July 2024 dairy transfer;
- closing and exchange-proceeds routing;
- acquisition financing;
- tax allocation;
- lien, levy, retained funds, and passport certification;
- the November 2025 AgTexas refinancing;
- the BMO lien and UCC releases;
- and the May 5, 2026 recorded modification.
These later events establish continuing enterprise activity, use and investment, maintenance of control, causation, injury, and perpetuation.
An event is counted as continuing racketeering activity only when its own facts satisfy an enumerated predicate offense. The record does not equate the continued existence of injury with automatic continuation of predicate activity.
The open-ended continuity position is developed through the recurring methods and institutional channels and through any later act-specific predicates identified in the completed July 2024 and tax-transmission record.
PREDICATE-TO-INJURY CHAINS
| ACT | DECEPTIVE OR EXECUTION FUNCTION | PROPERTY OBJECT | SUBSEQUENT RECORD | DIRECT INJURY CONNECTION |
|---|---|---|---|---|
| CP-1 | Additional credit could be used and treated as accepted without contemporaneous execution by the property owner | UP TO $800,000 IN BANK FUNDS | SECURITY INTERESTS | SEPARATE PROPERTY | OPERATING BALANCE | DEFAULT | COLLATERAL ENFORCEMENT | CLAIMANT-OWNED PROPERTY EXPOSED TO ADDITIONAL OPERATING CREDIT |
| CP-2 | $6,146,401.90 presented as the operative obligation after an undocumented $1,671,504.69 increase | OPERATING DEBT | HERD | LAND | PROCEEDS | DEFAULT | FORBEARANCE | HERD AND LAND PAYOFF | CLAIMANT-OWNED ASSETS APPLIED TO THE STATED BALANCE |
| CP-3 | Individually titled land described as though held by Two Sisters within an exit-credit posture | ANASTASIA’S SEPARATELY TITLED LAND | COLLATERAL TREATMENT | COMPELLED PAYOFF | HEIFER RANCH DISPOSITION | SEPARATE PROPERTY VALUE USED FOR OPERATOR-SIDE OBLIGATIONS |
| CP-8 | Company-labeled creditor-pool, qualified-intermediary, and seller allocations executed through the electronically transmitted closing instruments | $10,250,000 CONSIDERATION | $963,830.47 POOL | $3,814,738.56 EXCHANGE PROCEEDS | $4,450,000 ALLOCATED SHARE | POOL WIRED TO THE OPERATOR ACCOUNT | $866,000 WITHDRAWN | QI ROUTING | 1099-S ATTRIBUTION | LOSS OF COMPANY PROCEEDS, SELLER ALLOCATION, EXCHANGE VALUE, AND TAX POSITION |
STABLE RECORD KEYS
IDENTIFIERS ARE STABLE RECORD KEYS. NUMBERING DOES NOT REPRESENT THE ALLEGED-PREDICATE COUNT. Every CP and PC identifier used on any outward page is defined here; the alleged-predicate count is stated exclusively in the Alleged Predicate Key and Closed-Ended Continuity sections above.
| IDENTIFIER | STATUS ON THIS PAGE | LINKED RECORD |
|---|---|---|
| CP-1 | ALLEGED PREDICATE | July 30, 2021 post-maturity advance transmission — this page |
| CP-2 | ALLEGED PREDICATE | July 8, 2022 operating-balance and sweep communication — this page |
| CP-3 | ALLEGED PREDICATE | July 15, 2022 exit-credit and title representation — this page |
| CP-4 | PREDICATE COMPONENT — DEFAULT NOTICE AND CARRIER-EXECUTION COMPONENT | August 9, 2022 formal default through interstate carrier — this page |
| CP-5 | PREDICATE COMPONENT — VALUATION AND INTENT COMPONENT | December 31, 2022 silage valuation representation — this page |
| CP-6 | PREDICATE COMPONENT — HEIFER RANCH CARRIER, CLOSING, CAUSATION, AND EXECUTION COMPONENT | February 17–22, 2023 Heifer Ranch closing through interstate carrier — this page |
| CP-7 | PREDICATE COMPONENT — AGTEXAS CONSENT/NONDISCLOSURE COMPONENT | March 29, 2023 buyer-specific consent record — this page; Sections V and VII |
| CP-8 | ALLEGED PREDICATE | July 25–26, 2024 allocation and routing closing transmissions — this page; Sections V and IX |
| PC-1 | STABLE RECORD KEY | Pelster communication and transmission record — Section V |
| PC-2 | STABLE RECORD KEY | 2019 consent-gate communication and collateral-channel record — Sections V and VII |
| PC-3 | STABLE RECORD KEY | January 2022 Modification — maturity and disposition terms — Section VII |
| PC-4 | STABLE RECORD KEY | April 11, 2022 records-lockout record — Sections V and VII |
| PC-5 | STABLE RECORD KEY | June–July 2022 operating-balance increase record — Sections V and VII |
| PC-6 | STABLE RECORD KEY | Appraisal-scope record — Sections V and VII |
| PC-7 | STABLE RECORD KEY | October 28, 2022 forbearance fee and calendar record — Section VII |
| PC-9 | STABLE RECORD KEY | 2023 cull-cow proceeds-routing record — Sections V and VII |
| PC-10 | STABLE RECORD KEY | February 23, 2023 herd-proceeds application to the operating line — Section VII |
| PC-12 | PREDICATE COMPONENT — LATER-TRANSACTION CANDIDATE UNDER THE TEMPORAL-SEQUENCE ANALYSIS | September 2023–February 2024 | Monthly transfers from account No. 952877 to CHK 8995/8991 totaling $108,000 — Section IX, TX-011; Section V, Talsma person-specific record |
| PC-13 | STABLE RECORD KEY | Qualified-intermediary routing record (CP-8 fraud execution/object record) — Section V |
| PC-15 | STABLE RECORD KEY | July–August 2024 creditor-pool withdrawal record — Sections V and VII |
DIRECT NAVIGATION
ENTERPRISE STRUCTURE
Purpose, relationships, recurring roles, and longevity.
ACCRUAL
Injury-specific occurrence, discovery, concealment, and separate accrual.
PERSONS & AGREEMENT
Person-specific knowledge, agreement, direction, and implementation.
OPERATION OR MANAGEMENT
Person-specific direction of enterprise affairs under § 1962(c).
CHRONOLOGY
Dated acts, instruments, transfers, injuries, enforcement, and discovery.
INJURY & CAUSATION
Claimant-specific property interests, direct causal chains, IRS and institutional enforcement, and damages.
INCOME, PROCEEDS & ASSETS
Source-to-use flows, closing reconciliations, account movements, asset disposition, acquisition financing, and refinancing.