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MAR nae 2024'
REDACTED
CLERK?" Cl ,CUIT COURTS
AFFIDAVIT
FOR PROBABLE CAUSE

STATE OF INDIANA, COUNTY 0F CLARK, SS: Agency use report: 23ISPC010364

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The Afi'lant, Indiana'State Police Lieutenant Jeffrey C. Heaion sweqrs (affirms) that:

On June 13, 2023, I was assigned a criminal investigation after current Clark County Sheriff
Scott Maples reported several criminal allegations of Official Misconduct against former Clark
County She'rifi' Jamey Noel. Jamey Noel was the Clark County Sherifi' frOm January l, 2015,
through December 31, 2022.

I was directed to contact Chief Deputy Sherifi' Mark Grube for specific allegations and witness
information. On June 22, 2023, I contacted 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 barn, 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 sherifi', received millions of dollars in military surplus equipment and he
and Kenneth Hughbanks acquire some of this property for their personal Use.

I formed ajoint taskforce consisting of investigators from the lndiana State Police, Indiana State
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Board of Accounts, Indiana Attorney General, Department of Defense Investigators, and Indiana
Department of Revenue. Approximately 42 subpoenas and 42 search warrants were issued.
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OnLrAugust l6, 2023, I formed four teams of detectives," uniform troopers, an Indiana Department
of Revenue Agent, and State Board of Account Investigators and served feur search warrants at
the following locations: Jamey Noel's residence, Jamey Noel's Pole'Barn, Utica Township
Volunteer Fire Fighters Association Station l and 2.

At the locations I found numerous tair statements, bank documents, credit card receipts, not-for
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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
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documents revealed Jamey Noel was the Chief Executive Officer, Chief Financial Ofiicer, Fire
Chief for the above-named businesses and Kasey Noel was his executive assistant.

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I obtained copies of the Utica Township Volunteer Fire Fighters Association (UTVFFA) 1954
Articles of Incorporation, UTVFFA Amended Articles of Incorporation 1993, UTVFFA
Application for Reinstatement 1993, and the UTVFFAV Indiana Secretary of State Business
Entity Report 2022 listing Jamey Noel? as the Chief Executive Officer. The various Articles of
Incorporation and reports submitted to the Secretary of State indicated that amey, Noel has been J
connected with the fire departments since th 190's and has held various Board and Officer
positions, including Chief Executive Officer and Secretary, and was responsible for a number of
the business filings andreports required by the Secretary of State's Office.

During this investigationI contacted the listed Board of Directors and determined prior to
August 2023 there had not been a board meeting in several years, and the members indicated
Jamey Noel had acted independently absent board participation.

After August 2023 several new board members were appointed, all of which work for one of
businesses entities associated with New Chapel Fire Inc or Utica ToWnship Volunteer Fire
Fighters Association. The Board of Directors were Jamey Noel, Matthew Owen, Paul Holcomb,
and Shannon Grant. One of the first acts of the new board was to sign a facility use agreement
allowing Jamey Noel to lease his Pole Barn at 709 Old Salem Road, Jeffersonville, Indiana to the
Utica Township Volunteer Fire Fighters Association 1n exchange for the corporation paying the
utilities and improvements, among other considerations.

With the assistance of Indiana State Board of Accounts, the total annUal income for all the above
businesses and New Chapel Fire Inc., which is an assumed business name for Utica Township
Volunteer Fire Fighters Association (below), is estimated at approximately seven to eight million
dollars, of which approximately two million ls tax dollars or public funds.

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Indiana Code 36-8-11 allows for a county legislative body to establish fire protection districts in
each of the 92 Indiana 'counties. For the purposes of this investigation, Jamey Noel and his
affiliated companies received public funding from the Utica Township Fire District in Clark
County and the New Albany Township Fire Protection District 1n Floyd County.

The Clark County Commissioners created the Utica Township Fire District and appointed three
board members to run the district. The Board has the authority to leVy taxes to fund fire
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protection in the district.

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According to CFO Erik Furnish, New Albany Township Fire District signed a fire services
contract with New Chapel Fire Incorporated via Jamey Noel sometime around 2010-2012. Mr.
Noel proposed that the fire district would own the building and equipment, and New Chapel Fire,
Inc. would provide paid staff and run daily operations. Jamey Noel was appointed as the New
Albany Township Fire Chief. CFO Furnish advised the amount of the annual contracts have
changed throughout each year but. confirmed the 2022 contract was approximately 1.2 million
dollars.

During this investigation I obtained tax records, bank records, and property records for Kasey
Noel. A review of the income tax records revealed Kasey Noe'l received the below amounts in-
wages from the Utica Township Volunteer Fire Fighters Association for 2018 to 2022.

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K9551
1219112919 119a 9991 01191119119 47199 4949669] 1,596.00 4949699l 99999

11199291911199! Inca 99910191119119 95651999995191 47199 69.99699] 1.297.991 69mm] 1991991

12991999119561 [11911 9991 0191.111 ERG meow I91 41199 76,971.19I 2411? 76,571,001 1.511529

1mm1jmsa¥ [11011 99910191119116 JEFFEBONVIUEID'I 41199 75,91699I 2.45111 16.91699] 1.49.999

naminsev 99910191119116 99969999911999 47199

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[11911 I111 7199999] 251999 97969991 1937.741

949,919 1199451 94961299 692196

A review of the property records indicate Kasey Noel owns the following property: 1

1. 711 Old Salem Road, Jeffersonville, Indiana 47130

During the execution'of the search warrants on August 16, 2023, I found several American
Express receipts indicating Jamey Noel had at least one credit card account. On September (14,
2023, a subpoena was sent to American Express for all accounts associated with Jamey Noel. On
January 18, 2024, American Express sent the following summary:

(1) American Express has_ identified concennng activity on Business Gold charge card
.

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A
account number .. .2. "JAM associated with Utica Township FF AS, Gold charge
"$391999 and Bonvoy Brilliant credit card account
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card account number .
number all issued to Jamey Noel.

(2) Specifically, between October 4, 2018, and November16, 2023, charges totaling
$730, 992. 93 were made to the Business Gold card account. Charges predominantly
appear personal 1n nature, such as charges at department stores, at cigar stands, and
jewelry, which 15 not the intended use of the card product type and may be indicative of
misuse.
'1...

(3) Between October 20, 2018, and November 24, 2023, 83 payments totaling $4,113,106.43
were made to the Subject accounts. Internal records indicate the Business Gold card
account was opened 1n January 2011, the Gold card account was opened 1n March 2021,
and the Bonvoy Brilliant card account was opened 1n February 2012.

(4) Between October 4, 2018, and November 16, 2023, 1,295 charges totaling $730,992. 93
were made to the Business Gold card account. Charges were conducted predominantly 1n
the United States, and appear to fund personal and household expenses, which 15 an

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 unusual pattern of spending for an OPEN business card associated with a non-profit and
raises concerns about misuse. Spending was primarily conducted at tailors and
«'seamstresses, home supply warehouse" stores, department stores, cigar stores, for jewelry
and for ticketed events and travel agents. Charges do not appear related to services
provided by the Utica ToWnship Fire Fighter Association or normal business expenses.
Between October 20, 2018, and November 24, 2023, 83 payments totaling $4, 113, 106. 43
were made to the Subject accounts.

On January 21, 2024, American Express officials advised there were a total of five American
Express card holders for cards linked to the Utica Township Volunteer Fire Fighter Association.
They advised an additional court order would be needed to identify the other card holders. on
January 22,2024, I requested and received a search warrant to identify all card holders and
purchases made by those persons. On January 25, 2024, American Express provided 1,729 pages
of charges, payments, and statements associated with Jamey Noel, Misty Noel, Kasey Noel,
Matthew Owen (UTVFFA Board Member), and Kevin Wilkerson (UTVFFA Board Member).

Below is a breakdo oel's American Express purchases per month and year.
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TH
KaseyNoel _2_gl_9. '
Log -!
g0_2§_ TOTAL
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January $207124 53,841.43 $4,899.15?7 $1,343.71

$1, 924. 00.
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February $2,228.65 $121329 $153225
Memb $3,001.65 $2,511.64 , $873. 37 $1,784.78
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'April . $321193 $1,742.21 $125350 $1,765.80
May $3,283.73 $2,263.90 $1,851.07 $1,178.10
June -

$2,001.20 $1,877.79 $1,838.76 $1,370.00

July $2,082.62 $2,000.23 $293235 $3,476.58 $1,936.30
August $3,023.84 $2,694.15 $1,737.52 $873.23 .
$1,002.69
September $292129 $2,649.81 $1,841.00 $907.00 $175.91
}
October $4,184.31 $1,807.58 $3,179.56 $1,993.26
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November $3,960.27 $886.59 $2,040.35 $1 .20 1.09
December $2,576.54 31,37123 31,75124 $203990
|srs,74s.s7 I $27,70199] 826,932.78 |
$23,130.91 512,140.04 I $108,660.59 I

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The above charges appea o e personal items or services, and no personal payments were received from
Kasey Noel. All the payments for the items were charged to the Utica Township Volunteer Fire Fighter
Association. .

American Express provided a detailed payment and purchase history. An analysis of the records indicated
Kasey Noel made purchases for clothing, tanning, cosmetics, manicure and pedicure services, food,
tickets, trips, alcohol, medical services, dental services, vapin'g products, gas, pharmacy, Netflix,
Amazon items, and. various household goods.

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The American Express purchases, Business records, vehicles registrations, financial records, and
information revealed above were shared with Indiana Department of Revenue Agent Rick
Albrecht.
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Agent Rick Albrecht is assigned to Criminal Investigations Unit, Indiana Department of

Revenue. He searched the revenue database for Kasey A. Noel, 711 Old Salem Road,
Jeffersonville, Indiana 47130. The review showed Kasey Noel filed an Indiana Individual
income tax return, Form IT—40 with the State of Indiana for the year ended 2018, 2019, 2020,
2021 and 2022.

For the year 2019, Kasey A. Noel filed the Indiana individual income tax return, Form IT-40 as
required by Indiana Code Title 6. Kasey A. Noel reported federal adjusted gross income of
$69,885.00. This income is from wages reported on the W-2 form. Kasey A. Noel failed to report
income from the purchases of personal items using the Utica Township Volunteer Fire Fighter
I.
Association Credit Card in the approximate amount of $1 8,748.87. The income from these
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transactions was not reported on the income tax return, Form IT,—4O as required by IC 6-3-6-11.
For the year 2019, Kasey A. Noel failed to report approximately $18,748.87 in taxable income.

For the year 2020, Kasey A. Noel filed the Indiana individual income tax return, Form IT-40 as
required by Indiana Code Title 6. Kasey A. Noel reported federal adjusted gross income of
$76,577.00. This income is from wages reported on the W-2 form. Kasey A. Noel failed to report
income from the purchases of personal items using the Utica Township Volunteer Fire Fighter
Association Credit Card in the approximate amount of $27,707.99. The income from these
transactions was not reported on the income tax return, Form IT-40 as required by IC 6—3-6-1 1.
For the year 2020, Kasey A. Noel failed to report approximately $27,707.99 in taxable income.'

For the year 2021, Kasey A. Noel filed the Indiana individualiincome tax return, Form IT—4O as
required by Indiana Code Title 6. Kasey A. Noel reported federal adjusted grOss income of
$75,"916. 00. This income is from wages reported 'on the W—2 form. Kasey A. Noel failed to report -

income fiom the purchases of personal items using the Utica Township Volunteer Fire Fighter
Association Credit Card 1n the approximate amount of $26,932. 78. The 1ncome from these
transactions was not reported on the'1ncome tax return, Form IT-40 as required by IC 6-3-6-11.
For the year 2021, Kasey A. Noel failed to report apprbximately $26,932.78 in taxable income.

For the year 2022, Kasey A. Noel filed the Indiana individual income tax return, Form IT-40 as'
required by Indiana Code Title 6. Kasey A. Noel reported federal adjusted gross income of
$77,888.00. This income is from wages reported on the W-2 form. Kasey A. Noel failed to report
income from the purchases of personal items using the Utica Township Volunteer Fire Fighter
Association Credit Card in the approximate amount of $23,130.91. The income fiom these
transactions was not reported on the income tax return, Form IT-4O as required by IC 6-3-6-11.
For the year 2022, Kasey A. Noel failed to report approximately $23,130.91 in taxable income.

In 2019, 2020, 2021 and 2022 Kasey A. Noel converted property of Utica Township Volunteer
Fire Fighter Association, American Express purchases, to her own use and received
approximately $96,520.55 and failed to report any of that income on the Individual income tax
return, Form IT-40 of Kasey A. Noel. Kasey Noel has not filed her 2023 tax return to date

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 however, she purchased $12,140.04 in American Express chérges in 2023.

Kasey A. Noel received income she failed to report to the State of Indiana, Department of
Revenue totaling approximately $96,520.55 during the years 2019, 2020, 2021 and 2022. This is
a vidlation of Indiana Code 6-3-6-11. Additionally, Kasey A. Noel used the'Utica Township
Volunteer Fire Fighter Association American Express Card to purchase approximately
$108,660.59 in personal goods and services fo'r the years 2019 to 2023.

Conclusion:

I am currently investigating a ghost employment, tax evasion, thefit, corrupt business practices
and official misconduct case involving former Clark County Sheriff and former Utica Volunteer
Fire Fighters Association Chief Jamey. Noel, Misty Noel, Kasey Noel, and his various associates.
I anticipate providing the special prosecutor with additional information for potential additional
charges as the State Board of Accounts and the Indiana Department of Revenue complete their
audits and investigations.

The facts set forth 1n this affidavit are based upon my own personal observations, my training
and experience, and information obtained during this investigation, along with my mapping and
analysis of the data. Therefore, based on the above facts, I have probable cause to believe, and do
believe, that evidence of the commissions of felonies, in violation(s) of Tax Evasion Indiana
Code 6-3—6-1'1 and Theft Indiana Code 35-43-4-2.

I declare under penalty of perjury that the foregoing'1s true and correct to the best of my
knowledge and belief.

All the above events occurred in Clark County, Indiana.

I swear (affirm), under penalty

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of perjury as specified by IC 35-44—2-1, that the foregoing

representations are true.

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DATED: February 29, 2024

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J
/s/ Lieutenant effrev C. Hearon PE 5201
AFFIANT
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