Lisa Hartsfeld, owner of Lisa's Tax & Bookkeeping Service is next to testify.

Ms. Hartsfeld was first contacted by Vanatta and later met with both Vanatta and Irvin. The Vanattas wanted Hartsfeld to prepare a financial statement for them. There was an urgency, she testified, that made Ms. Hartsfeld uncomfortable.

Vanatta and Irvin left the initial meeting with a 'homework' project; to review bank statements and compile a list of assets and categorize their business and personal expenses. The homework was never completed. The rough draft of the initial fianancial statement showed that Hallie Irvin had assets of $2.2 million, liabilities of $625,000- a net worth of over $1,500,000. The rough draft also showed that Irvin's adjusted gross income was $566,000 in 2004 and $821,379 in 2005. These figures were supported by W-2's supplied by Irvin but not further supported with any other documentation.

A couple of months later, Vanatta unexpectedly arrived at the office of Lisa Hartsfeld in Kansas City, Kansas. Ms. Hartsfeld was not in the office. Vanatta demanded that the part time employee who was there, fax the incomplete financial statement. The employee complied using company letterhead as a cover sheet.

PA Attorney Hathaway Question: 'Do you believe that an employee faxing a rough draft financial statement using your company letterhead was upright and forthright?'

Ms. Hartsfeld Answer: 'No, I was incensed. I was angry.'

Re-direct of James Sparks by PA Hathaway.

Mr. Sparks is questioned about the changing prices of purchase contracts. The US introduces for the jury, two contracts for the same property in Lone Jack, MO. Page one of the contract indicates the purchase price to be $233,000, the second at $260,000.

PA Attorney Hathaway Question: 'Mr. Sparks. Would you removed pages of certain contracts and replace them with pages reflecting a higher sales price without the buyers knowledge or signature?'

Mr. Sparks Answer:'Yes, I did'

Sparks testified that buyers would often have no knowledge of price changes until after they moved into their new home, a common practice in Star Land Development purchases.

Mr. Hathaway folded the signature pages of both contracts and stacked the two sets of signatures, one over the other. The signatures are the same indicating that the sales price had changed, but the buyers did not sign the 'new contract with the higher price'.

PA Attorney Hathaway Question: 'Would this be an example of a document that would be doctored up?'

Mr. Sparks Answer: 'Yes.'