William B. Smith

William “Bill” Smith retired after a distinguished career with the U.S. Department of the Treasury, Internal Revenue Service (IRS) as a Special Agent with their Criminal Investigation division (CI) at the end of 2007.  During his career with the IRS, Bill worked for 2 years as a Revenue Agent in the IRS-Examination division conducting financial audits on individuals, small businesses, corporations, trusts, and non-profit entities, and for 20+ years as a Special Agent conducting domestic and international financial criminal investigations in diverse areas such as narcotics, terrorism, Asian organized crime, murder-for-hire, white slavery, white collar fraud (i.e. corporate fraud, bank fraud, Bank Secrecy Act violations, etc.), questionable tax return preparers, and constitutionally challenged individuals.

Among Bill's many other investigative duties while assigned to the Los Angeles Field Office, he was the lead Technical Agent responsible for all  physical and electronic surveillance activities, involving over 700 covert operations.  Upon retirement he was the Supervisory Special Agent responsible for all financial investigations conducted, by the IRS-CI, within the Western Judicial District of Michigan, with offices in Grand Rapids and Traverse City.

He has been a cadre instructor/lecturer on topics related to fraud and money laundering investigations at the Federal Law Enforcement Training Center (Glynco, GA) and various international law enforcement conferences.  He was recognized as a Subject Matter Expert (SME) on Asian underground banking practices by the Financial Crimes Enforcement Network (FinCEN) and currently teaches courses at night in Forensic Accounting/Financial Investigations (graduate level) at Grand Valley State University and (senior level) for Aquinas College, both located in Grand Rapids, Michigan.  Along with belonging to numerous professional organizations, he currently holds certifications as a Certified Fraud Specialist, as an Enrolled Agent (enrolled to practice before the IRS), and is a licensed professional investigator in the State of Michigan.

Prior to working for the IRS, Bill received a Bachelor of Business Administration (B.B.A.) in Accounting degree (Cum Laude) and a Master of Science (M.S.) in Taxation degree from National University in San Diego, California. 

Roger Gren retired as a Chief of Police for the City of Cedar Springs, Michigan after 29 years as a law enforcement officer.  During his career, he worked at three different agencies.  While a police officer for the Goose Creek, South Carolina police department (a suburb of Charleston), he was designated an Intelligence Officer gathering information on local outlaw motorcycle gangs and as a general investigator working closely with the U.S. Department of Defense, U.S. Customs, and the Federal Bureau of Investigation.  He was the lead investigator in a joint homicide investigation involving the Federal Aviation Administration, South Carolina Law Enforcement Division, Nebraska State Police, U.S. Department of Defense, Charleston County Police Department and the Elizabeth City, North Carolina Police Department.

In 1989 he left Goose Creek, South Carolina and joined the Ionia County Sheriff’s Department in Ionia, Michigan as a Deputy.  While employed by the Sheriff’s Department, he worked as an undercover investigator dealing with illegal gambling operations within the county.  He became the department’s Dive Master and the department’s only Underwater Evidence Technician.  During his tenure he was assigned to conduct criminal investigations in cases involving home invasion, criminal sexual conduct, armed robbery, and larcenies.  He was awarded the rank of Sergeant and placed in charge of the department’s training and marine patrol.

In 1999 he was appointed Chief of Police of Cedar Springs Police Department (a suburb of Grand Rapids, Michigan).  As Chief, he directed all types of criminal investigations, including a homicide investigation involving poisoning.  He has provided instruction in the field of background investigations to other local law enforcement agencies through the West Michigan Criminal Justice Training Consortium.  In addition, he has been employed by Grand Valley State University as an adjunct professor teaching Criminal Justice courses in the undergraduate program.

After his retirement from public service, he became the Director of Investigations at Unity Security, Inc. where he conducted numerous domestic, criminal, and background investigations for a wide array of clients.

Roger has a Bachelor of Criminal Justice and a Masters of Public Administration both from Grand Valley State University.  

Roger M. Gren