Al Ristuccia is an owner and principal of Larsen AVR Group, Inc., a California corporation. He is retired from the IRS, Criminal Investigation Division, where he enjoyed more than twenty-two years as a special agent and supervisory special agent. Mr. Ristuccia has personally conducted and directed hundreds of investigations relating to a variety of matters including income tax fraud, bank fraud, wire fraud, stock fraud, money laundering and Bank Secrecy Act violations. He has participated in many federal trials resulting from his investigative activities. His participation has included assisting government counsel to prepare for trials and grand jury proceedings. He has also testified extensively during trials and before federal grand juries. Mr. Ristuccia is currently in private practice with his partner, Lynda Larsen. They operate a full-service, private investigations firm that specializes in all aspects of litigation support, serious financial fraud investigations and internal corporate investigations. They also deal with environmental and product liability issues.