FILED

""3 ' 2023

\QC.©\ -Q\N\_F5'03°\
REDACTED
AFFIDAVIT
FOR PROBABLE CAUSE

STATE 0F INDIANA, COUNTY 0F CLARIg ss: Agency case report: 231src010364

-

The Amant, Indiana State Police Lieutenant Jeffrey C. Hearon swears (affirms) that:

0n June 13, 2023, I was assigned a criminal invesfigation afier current Clark County Sherifi'
Scott Maples reported several criminal allegations of Official Misconduct against former Clark
County Sherifl Jamey Noel. Jamey Noel was the Clark COunty Sherifl fiom Jannary l, 2015,
through December 31, 2022.

I was directed to contact the Chief Deputy Sheriff Mark Grube for specific allegations and
witness information On June 22, 2023, I coutacted Chief Grube, and he advised there were
several allegations some of which were as follows:

o
Jamey Noel assigned four of the Clark County Jail Maintenance employees to work on
his rental property, private business buildings (New Chapel EMS and Utica Township
Volunteer Fire Fighters Association), pole bam, cars, and private residence while being
on duty and being paid as Clark County employees.
o
Jamey Noel sold county vehicles and equipment, at a discount price, to employees who
worked on his personal vehicles, property, and non-profit businesses. .

o
Jamey Noel, as shen'fi', received millions of dollars in military surplus equipment and he
and Kenneth Hughbanks acquire some of this property for their personal use.

of investigatdrs fiom the Indiana State Police, Indiana State"

I formed a joint taskforee Consisting
Board of Accounts, Indiana Attorney General, Department of Defense Investigators, and Indiana
Depamnent of Revenue. Approximately forty-two subpoenas and thirty-five search warrants
were issued

On August 16, 2023, I formed four teams of detectives, uniform troopers, an Indiana Department
of Revenue Agent, and State Board of Account Investigators and served four search warrants at
the following locations: Jamey Noel's residence, Jamey Noel's Pole Barn,- Utica Township
Volunteer Fire Fighters Association Station land 2.

At the locations,-I found numerous tax statements, bank documents, credit card receipts, not-for
profit board minutes, and financial records for the Utica Township Volunteer Fire Fighters
Association, New Chapel EMS and Fire, Utica Fire Department, New Chapel Fire Incorporated,
and other assumed business names associated with the above entities as well as Jamey Noel and
his family, including but not limited to Misty A. Noel and Kasey Noel. Additionally, the
documents revealed Jamey Noel was the Chief Executive Officer, Chief Financial Officer, and
Fire Chief for the above~named businesses.

l
 Association (UTVFFA) 1954
I obtained copies of the Utica Township Volunteer Fire Fighters
1993, UTVFFA
Articles of Incorporation, U'I'VFFA Amended Articles of Incorporation
and the UTVFFA Indiana Secretary of State Business
Application for Reinstatement 1993, of
as the Chief Executive Officer. The various Articles
Entity Report 2022 listing Jamey Noel
Incorporation and reports subitt
ed to the Secretary of State indicate that Jamey Noel has been
and held various Board and Officer
connected with the fire departments since the 1990's r of
ive Officer and Secretary and was responsible for a numbe
positions including Chief Execut
the business filings and reports required by the Secretary
of State's Office.

the listed board of directors and determined prior to August

During this investigation I contacted
and the members indicated Jamey Noel
2023 there had not been a board meeting in several years
had acted independently absent board participation.
_

all of which work for one of

Afier August 2023 several new board members were appointed
ted with New
businesses entities associa Fire Inc or Utica Township Volunteer Fire
Chapel
s Associa tion. The Board of Directors were Jamey Noel, Mathew Owen, Paul Holcomb,
Fighter
was to sign a facility use agreement
and Shannon Grant. One of the first acts of the new board
Barn at 709 Old Salem Road Jeffersonville Indiana to the
allowing Jamey Noel to lease his Pole
for the corporation paying the
Utica Township Volunteer Fire Fighters Association in exchange
utilities and improvements among other considerations.
annual income for all the above
With the assistance of Indiana State Board of Accounts, the total
d business name for Utica Township
businesses and New Chapel Fire INC, which is an assume
7 to 8 million dollars
Volunteer Fire Fighters Association (below), is estimat at approximately
ed
funds.
of which approximately two million is tax dollars or public

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h fire protection districts in

Indiana Code 36-8-1'1 allows for a county legislative body to establis
2

Noel and his

each of the 92 Indiana Counties. For the purposes of this investigation Jamey
Fire District in Clark
affiliated companies received public funding from the Utica Township
Protection District in Floyd County.
County and the New Albany Township Fire
t and appointed three
The Clark County Commissioners created the Utica Township Fire Distric
to taxes to fund fire
board members to run the district. The Board has the authority levy
protection in the district.
2
 New Chapel Fire
According to CFO Erik Furnish, New Albany Township Fire District,
the New Albany Township Fire Protection
Incorporated, via Jamey Noel, contracted with
District sometime around 2010-12. Mr. Noel proposed that the fire district would own the
staff and run daily
building and equipment and New Chapel Fire, Inc. would provide paid
Fire Chief. CFO Furnish advised
operations, with Jamey Noel being the New Albany Township
the amount of the annual contracts have changed throughout each year but confirmed the 2022
'

contract was approximately 1.2 million dollars.

records for Jamey

During this investigation I obtained tax records, bank records, and property
and Misty Noel. The bank records indicate Jamey and Misty Noel have several joint bank
accounts which are used by both parties. A review of the property records indicate Jamey and
Misty Noel jointly own me following properties: .

J
l. Indiana Home, 3001 Old Tay Bridge Road effersonville, Indiana.
2. Historic Queen Ann Mansion "Hoffinan House" 2408 Tumberry Drive Jeffersonville,
Indiana.
3. Rental Property, 722 Court Street Jefi'ersonville, Indiana.
'
4. Pole barn, cabin and apartment 709 Old Salem Road Jeffersonville, Indiana.
5. Florida Home 516 Eagle Creek Drive, Naples, Florida.

The business records, vehicles registrations, financial records, and information revealed above
were shared with Indiana Department of Revenue Agent Rick Albrecht. Agent Albrecht provided
the following information:

On August 14, 2023, on November 03, 2023, and on January 12, 2024, Agent Rick Albrecht
assigned to Criminal Investigations Unit, Indiana Department of Revenue searched the revenue
database for Jamey J. Noel and Misty A. Noel 3001 Old Tay Bridge, Jeffersonville, Indiana
47130. The review, on each date showed Jamey J. Noel and Misty A. Noel filed an Indiana
Individual income tax retum, Form IT-40 with the State of Indiana for the year ended 2018,
-

2019, 2020, 2021 and 2022. The returns were filed as a married return filing jointly.

On August 16, 2023, search warrants were executed at the residence of Jamey J. Noel and Misty
A. Noel. Among the various documents seized by police during the execution of the search
warrant was the 2018 federal income tax retum, Form 1040. The retum states it was self-
prepared meaning either Jamey J. Noel or Misty A. Noel or both of
them together prepared the
2018 federal income tax return, Forrn 1040 and the Indiana individual income tax retum, Form
IT-40. The Indiana individual income tax return, Form IT—40 begins with the federal adjusted
gross income as reported on the federal income tax return, Form 1040.

The federal adjusted gross income reported on the federal Form 1040 consists in part of the
following sources of income: Wages, business income or loss from Schedule C, capital gain or
loss fiom Schedule D, rental of real estate, royalties, S corporation income, and fann income.
On the 2018 federal income tax return, Form 1040 of Jamey J. Noel and Misty A. Noel they did
report wages fi'om the W-2 form in the amount of $255,672 and reported a capital gain
fiom the '

sale of real property in the amount of $537. The wages of $255,672 and the capital gain of $537
equals the adjusted gross income reported on the Form 1040 of $256,209. The 2018 Indiana

3
 federal adjusted gross income of
individual income tax return, Form IT-40 begins with the
income tax remm, Form 1040.
$256,209 which was reported on the federal

The examination of the federal return Schedule 1 showed Jamey

J. Noel and Misty A'.>No_el
reported a capital gain of $537.
The examination of Schedule D, Capital Gains and Losses states
for $236,500. The cost of that property to Jamey
Jamey J. Noel and Misty A. Noel sold property
'

the sales price of

J. Noel and Misty A. Noel was $153,463 and they had an adjustment to
the purchase price and adjustment left a capital gain of
$82,500. The result of the sales price less
Form 8949 of the federal Form 1040
$537 which was reported on Schedule 1 of the Form 1040.
306/309 Locust Street On the form Jamey J. Noel and
reports the sale of six properties. (l)
and sold June 28, 2018. The
Misty A. Noel state the property was acquired November 06, 2013,
was $5,463.12. The gain on
sales price of the property was $6,000 and the basis of the property
the sale of 306/309 Locust Street was $536.88 which when rounded up is the $537 capital gain
Destinations. The property was obtained September 24,
reported on the Form 1040. (2) MVC
for no gain or loss. (3) MVC
2013, for $44,550 and was sold September 24, 2018 for $44,550
and was sold
Destinations. The property was obtained September 24, 2013, for $33,950
loss. MVC Destinations. The property was
September 24, 2018 for $33,950 for no gain
or (4)
obtained September 24, 2013, for $24,600 and was sold September 24, 2018 for $24,600 for no
W. Main Street. Jamey J. Noel and Misty A. Noel state
gain or loss. (5) Main Home Sale 203
-

the property was purchased June 13, 1996, and sold on September 13, 2018.
The property was
sold for $82,500. The cost or other basis of the property is shown as $0. The $82,500
is u'eated
not heated as a the gain is excluded
under the home exclusion and the $82,500 is capital gain,
fiom income tax. (6) Main Home Sale 508 West Market Street. The property is shown
— as
2018. The property reported
is as having a
being purchased July 13, 2015, and sold February 05,
The
sales price of $44,900. The cost or other basis in the property is shown to be $44,900.
property does not show a gain or loss.

0f the six properties reported on Forrn 8949 of the Form,1040 only one property showed a gain,
306/309 Locust Street, which had a gain of $537. Four of the properties were sold for
the
and they had no gain or loss. 203 W. Main Street
purchase price or other basis in the property
was sold with a profit of $82,500. This profit was excluded under the home sale rule. The home
In order to take the
sale exclusion is explained in IRS Publication 523. Sale of your main home.
home sale exclusion an individual must live in the residence for two of the last five years prior to
the sale.

On the Form 8949 Jamey J. Noel and Misty A. Noel stated they purchased 203 W.
Main Street
Recorder's
June 13, 1996, and sold the property September 13, 2018. The Clark County Indiana
Office states Ronald W. Jackson sold 203 W. Main Street, Henryville, IN to Jamey Noel on May
J. Noel and A.
Misty Neel
23, 2017. The Clark COunty Indiana Recorder's office
states Jamey ,

sold 203 W. Main Street, Henryville, IN to Megan Howe on September l3, 2018. Jamey J. Noel
and Misty A. Noel did not have the right to claim 203 W. Main Street, Henryville, IN as
their
to exclude fi'om income the $82,500 as gain fi'om
a
primary residence and did not have the right
the sale of their primary residence.

In 2014 Jamey J. Noel and Misty A. Noel purchased 3001 Old Tay Bridge, Jeffersonville, m.
In
2014 Jamey J. Noel and Misty A. Noel took the Homestead Credit for 3001 Tay Bridge,

4
 have the Homestead Credit on his principle
Jeffersonville, 1N. An Indiana resident may only
means an individual's principal
residence. Indiana Code 6-1.1-12-37 states in part, "Homestead"
in which the individual owns. Jamey J. Noel and
place of residence that is located Indiana,
, IN fiom 2014 to the present
Misty A. Noel owned and lived at 3001 Tay Bridge, Jefi'ersonville
203 W. Main Street, Henryville, IN until May
Jamey I. Noel and Misty A. Noel did not purchase
23, 2017 and they sold that property September 13,2018.
tax return, Form 1040 they
When Jamey J. Noel and Misty A. Noel filed a false federal income
then filed a false Indiana income tax return, Form IT-40 becaus
e the Indiana return begins with
the federal adjusted gross income. Jamey J. Noel and Misty A.
Noel falsely filed the federal
Form 1040 when they knowingly reported the gain on 203 W. Main Street, Henryville, 1N to be
on. Jamey J. Noel and Misty A. Noel knowingly filed a false
exempt under the home sale exclusi
knew the federal adjusted
Indiana income tax return, Form 1T-40 for the year 2018 when they
that begins the Indiana tax return, Form IT-40 was false because
gross income fi'om Forrn 1040
1N was not their main residence and was
they knew the sale of 203 W. Main Street, Henryville,
not allowed the home exclusion treatment. Jamey J. Noel and Misty
A. Noel violated Indiana
Code 6-3- 6-11 by knowingly filing a false Indiana income mx return, Forrn 1T-40 for the year
2018.

For the year 2019 Jamey J. Noel and Misty A Noel filed the Indiana individ
ual income tax
Code Title 6. Jamey J. Noel and Misty A. Noel
retum, fonn IT-40 as required by Indiana
income of $256, 664. This income is from wages reported on the
reported federal adjusted gross sale of a 2019
income fiom the
W-2 fonn. Jamey J. Noel and Misty A. Noel failed to report
Volunteer Fire Fighters Association (UTVFFA).
Challenger SRT Hellcat to the Utica Township
Silverado that was OWned by UTVFFA for a 2019
Jamey Noel traded a 2017 Chevrolet 3500
was then titled in the name Jamey Noel. On October 10,
Challenger SRT Hellcat. The Hellcat
income from this transaction
2019 Jamey Noel sold the Hellcat to UTVFFA for $83,716. The
required by IC 6-3-6~11. For
the year
was not reported on the income tax return, FormIT-40 as
in taxable income .
2019 Jamey J. Noel and Misty A. Noel failed to report $83,716

individual income mx
For the year 2020 Jamey J. Noel and Misty A. Noel filed the Indiana
return, form IT-40 as required by Indiana Code
Title 6. Jamey J. Noel and Misty A. Noel
reported federal adjusted gross income
of $291,745. This income is'from wages reported on the
child support
W-2 form. Jamey J. Noel and Misty A. Noel failed to report income from
the bank account of UTVFFA in the amount of $22,160. Further
payments that were made from
a made fiom the bank account of
Jamey J. Noel and Misty 'A. Noel failed to report payment Drive
UTVFFA for swimming, pool repairs at their residence in Naples, Florida, 516 Eagle Creek in
J. Noel and Misty A. Noel failed to report $28,962
totaling $6,802. For die year 2020 Jamey
income derived ficm the bank account of UTVFFA.

to Ferree for their child, John

Jamey Noel was ordered to make child support payments Brittany
Ferree. Jamey J. Noel made these payments from funds owned by
UTVFFA and failed to report
J. J. Noel and
the conversion of these funds as taxable income to himself (Jamey Noel). Jamey
Inc. to complete work on a swimming pool at
Misty A. Noel contracted with Anglers Services, . J. Noel converted
their residence in Florida, 516 Eagle Creek Drive, Naples, Florida Jamey
in the amount of $6,802.
funds owned by UTVFFA for the payment owed on the swimming pool

5
 filed the Indiana individual income tax
For the year 2021 Jamey J. Noel and Misty A. Noel
Indiana Code Title 6. Jamey J. Noel and Misty A. Noel
retum, form IT-40 as required by on the
income of $334,704. This income is fiom wages reported
reported federal adjusted gross
W—2 form and retirement income reported on form
1099R. Jamey J. Noel and Misty A. Noel
were made fiom'thebank account of
failed to .report income fiom child support payments that
the bank account of
UTVFFA in the amount of $28,808. These payments were converted fi'om were made for the
UTVFFA for the benefit of Jamey J. Noel and Misty A. Noel. The payme A.
nts
Noel failed to report
benefit of Jamey J. Noel's child, John Ferree . Jamey J. Noel and Misty
Corvette. On May 03, 2021 Jamey Noel traded the
$92,000 fiom the sale/trade of a Chevrolet
des-Benz S-Class 450. The value
2020 Chevrolet Corvette owned by UTVFFA for a 2020 Merce
. The 2020
of the Chevrolet Corvette was $92,000. Values of the 2 vehicles were similar
Noel. Jamey J. Noel converted
Mercedes-Benz S-Class 450 was registered in the name Jamey
Chevrolet Corvette and traded it for the Mercedes for his
proper ty owned by UTVFFA, a 2020
.
own purposes and failed to report those monies as taxable income
ual income tax
For the year 2022 Jamey J. Noel and Misty A. Noel filed the Indiana individ
return, forrn IT~40 as required by Indiana Code
Title 6. Jamey J. Noel and Misty A. Noel
reported federal adjusted gross income
of $352,883. This income is from wages reported on the
A. Noel
W-2 form and retirement income reported on form 1099R. Jamey J. Noel and Misty
made fiom the bank accoun t of
failed to report income fi'om child support payments that were
bank t of
UTVFFA in the amount of $3 1,201. These payments were converted fiom the accoun
for the
UTVFFA for the benefit of Jamey J. Noel and Misty A. Noel. The payments were made failed to
and Misty A. Noel
benefit of Jamey J. Noel's child, John Ferree. Further, Jamey J. Noel
vehicle s.
report $102,500 fi'om the sale of
three additional

a Kubota HST Tractor by

On August l3, 2022 Noel converted property owned by UTVFFA,
The funds from this transaction were deposited
selling this vehicle to James Bishop for $31,000.
to the bank account cf Jamey Noel. On April 20, 2021 Jamey J. Noel
'
traded a vehicle owned by
era. The Porsch e was titled in the name Jamey Noel. 0n
UTVFFA, for a 2012 Porsche Panam
sold for $32,000. The fiinds were deposited into the bank
September 12, 2022 the Porsche was
Noel traded a vehicle owned by
account of Jamey Noel. On December 02, 2020 Jamey
UTVFFA for a 195 7 Chevrolet Bel-Air and titled the Bel-Air in the name Jamey Noel. On
the Bel-Air to Kenny Hughbanks for $39,500. The funds
September 27, 2022 Jamey Noel sold
from this transaction were deposited into the bank account of Jamey
Noel.

of
In 2018, 2019, 2020, 2021 and 2022'Jamey J. Noel converted property UTVFFA,
motor
and they failed to report any of that
vehicles, to his own use and received at least $278,216
A.
J. Noel and Misty Noel.
income on the Individual income tax return, Form 1T-40 of Jamey
t of UTVFFA
For the years 2020, 2021 and 2022 Jamey J. Noel took funds from the bank accoun
to pay child support payments in the amount of $82,169 and they
failed to report any of that
income on the Individual income tax return, Form 1T-40 of Jamey J. Noel and Misty A. Noel.
of UTVF FA and used it for his own purposes and
Jamey J. Noel converted property and money
on the Indiana individ ual income tax return, Form IT-
they failed to report those funds as income
40 of Jamey J. and Misty A. Noel.

6
 several American
search warrants on August l6, 2023, I found
During the execution of the
Noel had at least one credit card account. On September l4,
Express receipts indicating Jamey Noel. On
can Express for all accounts associated with Jamey
2023, a subpoena was sent to Ameri
sent the following summary:
January l8, 2024,~American Express
card
ed y on Business Gold charge
(1) American Express has identifi concerning activit
with Utica hip FF AS, Gold charge
account number associated Towns
, and Bonvoy
Brillia nt credit card account
card account number
number all issued to Jamey Noel.

and Novemberlé, 2023, charges totaling

(2) Specifically, between October 4, 2018,
ss Gold card account. Charges predominantly
$730,992.93 were made to the Busine
'

and
such as charges at department stores, at cigar stands,
appear personal in nature, and be indica tive of
jewelry,which is not the intended use of the card product type may
misuse.

ber 24, 2023, 83 payments totaling $4,113 ,106.43

(3) Between October 20, 2018, and Novem indicate the Business Gold card
were made to the Subject aeeOunts. Internal record s
card account was opened in March 2021,
account was opened in January 2011, the Gold
in February 2012.
and the Bonvoy Brilliant card account was opened

ber 16, 2023, 1,295 charges totaling $730,992.93

(4) Between October 4, 2018, and Novem were conducted predominantly in
were made to the Business Gold card account Charges
and house hold expenses, which is an
the United States, and appear to fund personal
unusual pattern of spend for an OPEN business card
associated with a non-profit and
cted at for tailors and
raises concerns about misuse. Spend was primarily condu
seamstresses, home supply wareh
ouse stores, department stores, cigar stores, forjewelry
do not appear related to services
and for ticketed events and travel agents. Charges
Fire fighter associ ation or normal business expenses.
provided by the Utica Township
Between October 20, 2018, and November 24, 2023, 83 payments totaling
$4,113,106.43
were made to the Subject accounts.

d there were a total of five American

On January 21, 2024, American Express officials advise .
linked to the Utica Township Volunteer Fire Fighter Association
Express card holders for cards the other card holder s. On
would be neede d to identify
They advised an additional court order
warrant to identify all card holders and
.

I and received a search

January 22, 2024, requested
0n January 25, 2024, American Express provided 1729 pages
purchases made by those persons. Kasey Noel,
of charges, payments, and statements associated with the Jamey Noel, Misty Noel, Board
'

Matthew Owen (UTVFFA Board Member), and Kevin Wilker son (UTV FFA Member).

indicated the following

A review of the 2018 to 2022 records considered for tax evasion charges
and Misty Noel:
charge amounts per year were made by Jamey
EL! m ml w York
$600,142.04
suggest" smamsa $144,535.33
m $29,669.34
s7l.s7s.l l
$137,257.04
$91,231.62 s51 moan $626,292.74 $657,401.30
Janey.
Below is a breakdown of Jamey and Misty Noel American Express purchases per month and
for the purposes of theft charges.
year (February 5, 2019, to August 18, 2023) used
0 4043 '00 an

W N
'
, 2913 1Q! .
2921 my.
'

_
2&3! MAL
5 0,001.90 $ 12,079.72 5 5,025.00 5 11,033.43
January
3 4,495.00 3 3,030.70 3 12,520.50 3 5,500.03 5 10,503.49
February
March 3 0,000.70 3 10,340.33 0 15,931.43 5 11,530.10 5 14,013.30
3 10.30031 3 0,391.93 3 0,531.35 3 13,300.03 3 14,713.33
April
5 11,021.20 5 13,057.33 5 3,790.00 3 10,353.14 3 10,351.70
May
June 3 0,500.90 5 12,200.01 3 0,039.47 $ 11,550.70 3 11,113.27
$ 11,410.17 3 12,120.09 3 12,000.90 3 13,050.32 3 10,041.34
July
3 13,434.41 3 12,037.24 3 0,373.33 5 10,073.15 3 0.51934
August '

54mm 5 11,332.72 5 11,711.13 3 0,323.50 3 11.75340

October 0 19.13304 3 13,240.31 5 11,702.90 5 14,993.23
Nombor s 15,317.23 3 14,904.07 3 10,710.35 5 10,133.51
December 3 17.03000 5 21303.70 5 20,531.05 3 10,300.53

Mammals 149,200.14]; 130,920.04]; 144,300.00[$ 9502200115 660,806.6fl

The above charges were all personal items or services, and no personal payments were received from
Utica Township Volunteer Fire
Jamey or Misty Noel. All the payments for the items were charged to the
Fighter Association.

American Express provided a detailed payment and purchase history. An analyses of the records indicated
Misty Noel made purchases for clothing, tanning, cosmetics, manicure and pedicure services,
dental services, alcohol,
jewelry, food, tickets, trips, college books and tuition associated items,
phone bills, household utilities, Amazon items, and various household goods.

mm 2919 2211
s 30,309.00
mg
0 40,190.41 5
m1
25,452.10
Lou
3 34,903.73 5
as:
10,679.01
19.13
unuary
5 40,503.23 5 23,020.72 5 02,472.00 5 44,400.97 3 55,935.05
February
March 5 14.40001 5 33,545.59 $104,294.75 5 30.57079 3 50,300.01

April .3 49,329.90 5 40,727.21' 5 40,520.40 5 45,025.90 $106,660.35

3 49.25900 64,061.43 5 03,705.01 5 54,103.10
my $ 57,131.20 5

lune s 20,957.01 3 29,211.00 5 07.35000 5 43,144.19 5 00.05033

July $ 20,417.10 $40,323.00 $ 20,439.00 5 49.10909 5 35,370.01

AW 3 24.743.12 $ 03,504.00 5 44,034.90 3 50,745.49 5 30,030.05

15,405.00
September 5 30,370.11 5 49,903.70 $59,900.51 5 79,927.37 9

October $20,095.39 5 22,510.93 $ 41,330.13 539.12301 s 02,240.75

November 5 24.99293 3 20.02022 5 20,995.20 $ 33,071.14 5 44,010.04
December 5 25,009.79 5 72,315.03 9 47,290.90 5 30.94002 5 90,550.21

rs 11,573.11] $491,182.62 I s 511,408." I 5 $25,291.74] $551,401.30 [$39,119.11 1 $ 2,857,682.71]

The above charges contained personal items or services, and no personal payments were received from
Utica Township Volunteer Fire
Jamey or Misty Noel. All the payments for the items were charged to'the
Fighter Association. ,

American Express provided a detailed payment and purchase history. An analyses of the records indicated
books and
Jamey Noel made purchases forclothing, cigars, jewelry, food, tickets, trips, college
tuition associated items, medical services, alcohol, phone bills, household utilities, Amazon
items, Victoria's Secret, auto parts, personal taxes, vacation properties, and various household
goods.

8:
 2020 2021 2022
Source 2018 7
2019
of
imam:
Sale of
$82,500
hope"

Sale of $83,716
Hellcat
Child $22,160 $28,808 $31,201

Sale of
$102,500
vehicle
5

Cost of $6,802
Pool
Com $92,000
e sale
$149,208.14 $138,920.64 $144,586.88
Mistyfs $29,669.34 $137,857.04
Amen
an
Exptu
S
c as
$511,408.38 $626,292.74 $657,401.80
$497,282.62
'

Jamey' $71,578.11
3
Americ
an
Expre-

;°"" For 5 years Not reported $3,413,892.69

of
Noel received income they failed to report to the
Stave
Indiana,
Jamey J. Noel and Misty A. 2021 and
Department of Revenue totaling $3,41
3,892.69 during the years 2018, 2019, 2020,
-11.
2022. This is a yiolation of Indiana Code 6-3-6

-
Conclusion:
tax evasion, thefl, corrupt business practices ,

I am currently investigating a ghost employment, nteer

er Clark County Sheriff and current Utica Volu
and oficial misconduct case involving form us assoc iates .I
his wife Misty Noel, and his vario
Fire Fighters Association, Chief Jamey Noel, ional
with additional information for potential addit
anticipate providing the special prosecutor Revenue complete their
d of Accounts and the Indiana Department of
charges as the State Boar
audits and investigations.
own personal observations, my training
The facts set forth in this affidavit are based upon my and
and experience, and information obtained during
this investigation, along with my mapping
to believe, and do
based on the above facts, I have probable cause
analysis of the data. Therefore, ion India na
issions of felonies, in violation(s) of Tax Evas
believe, that evidence of the comm
.
Code 6-3-6-11 and Theft Indiana Code 35-43-4-2

9
I declare under penalty of perjury that the foregoing is true and correct to the best of my
knowledge and belief.

All of the above events occurred in Clark County, Indiana

I swear (affirm), under penalty of perjury as specified by 1035-44-24, that the foregoing
representations are true.

DATED: January 30, 2024 /s/ Lieutenant Je C. Hearon PE 52 l

AFFIANT

10