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Two Arrested in Alleged Mining Investment Scheme

The US attorney’s office indicted Diana Flaherty, of Las Vegas, and Michael Gardiner, of San Diego, in connection with a securities fraud scheme. According the indictment, Flaherty, and her husband Robert (now deceased), had managed Phoenix Metals USA II. Gardiner is identified as a company shareholder.

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Check The Box For Tax Savings


...an entity that is a partnership or limited liability company under the laws of the state in which it is formed may elect to be taxed as a regular C-corporation or as an S-corporation under the check-the-box rules.

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