Bullotta says Terrell testified he never saw this check. 

Bullotta says do you agree with Terrell if Civic Fund paid donation and not Kwame personally that he couldn't take a deduction on tax returns. Sauer says that's correct he couldn't take a deduction. 

Asks if he heard Thomas suggest there were 2 donations- 1 from Kwame personally and 1 from Civic Fund. Sauer says their investigation didn't support this. 

IRA subpoenaed records from Florida A & M 2001 through February 2009. Sauer says they received documents in response to the subpoena. They supplied the copy of the Civic Fund check from October 15th 2007 to Florida A & M University YAG (Young Alumni Giving.) 

Sauer says they did not initially supply a gift receipt. Provided later. Dated October 23 2007. 

Sauer says that he didn't have any evidence of Honorarium or speaking engagement payments. 

Sauer says there was one donation from a golf outing in August 2007 for $100. Kwame Kilpatrick paid $100 in cash.

Aside from this, there were no other donations to Florida A & M. 

Sauer says there were no 1099s from Florida & M for paying $5,000 to Kwame for speaking engagement. 

Sauer says the IRS investigation began in 2006. 

Bullotta asks if bribes are taxable. Yes says Sauer. 

Sauer says he got any financial records he could obtain regarding Kwame. 

Sauer says he looked at various bank accounts, New Union Credit Union, JP Morgan Chase bank accounts, credit card at First Independence Bank. 

Sauer interviewed Joe Samples, Kwame's financial adviser. 

Sauer says he was looking for unreported income and lifestyle beyond reported income. 

Sauer says loans, gifts, inheritance, civil judgments are not taxable. Sauer says part of the investigation is if unreported income is from non-taxable source. 

Sauer says they interviewed people, put them before grand jury and reviewed public records. 

Bullotta asks if Carolyn Cheeks Kilpatrick went before grand jury. Sauer says she did as well as sisters and other relatives. 

Sauer agrees they were looking for inheritances as well. 

Sauer says he looked at records from 2002 through 2008. Indictment came down in 2010. Sauer agrees that these investigations last long and he looks at lots of documents and spread sheets. 

Sauer looked at loan applications for home to see if any cash was on hand. Sauer didn't find any cash on loan applications. 

Sauer says he looked in Carlita's income and found she had income in 2003 and 2002 but after 2003 had no reported income. 

Sauer says he took part in interviews with Emma Bell and Marc Andre Cunningham. 

Sauer says he looked at Kilpatrick Civic Fund to see if any of the expenses were personal for the benefit of Kwame and his family. Sauer says those expenses would be taxable income. 

Sauer says there were a number of subpoenas, more than 10 less than 100, regarding the Kilpatrick Civic Fund.