Quick Summary
- 2012 – 2014 Chen Xiang Xia started a business purchasing products from the U.S. market, exporting them to China, and selling them online, from our residence in New York.
- 2019 Chen Xiang Xia Registered a Business in Albany, County
- 2019 Reported Gross Income $10,957 from her business.
- 2019 Purchased a Chevrolet Trax for around $22,000 cash.
- 2019 Chen Xiang Xia gave me $35,000 cash to pay off our credit cards, and secure a lower mortgage payment.
- 2020 Xia contributed $10,000 to refinance our house.
- 2021 We both contributed half, $11,000 on a $22,000 car for Max.
- 2021 Closed her DBA in Albany County.
- 2022 Chen Xiang Xia paid around $7,400 for college. A certificate program costs around $9,000, amazon contributed $2,625.
- 2022 Chen Xiang Xia Purchased a 2021 Jeep Wrangler.
- 2023 Chen Xiang Xia received an associates degree. ($8,947 with $2,625 covered by amazon.)
- 747 Calls to Shipping companies from 2020 to 2024.
- 2024 Claims to receive a gift from her parents of $800 per month.
- There are ATM withdraw receipts totaling over $800 in a month from Chinese bank accounts.
- There are ATM cash deposit receipts over $800 in a single day.
- There are statement entries for cash deposits, ACH deposits, Zelle deposits, and check deposits over $800 in a day.
- There are over ($800 X 12) $9,600 in deposits on her bank statements in a year.
- There is cash withdrawn from Chinese bank accounts that are not reflected in her bank statements, income statements, or any other statements.
- Cash Given To Me
- 2019 $42, 750
- 2020 $8,140
- 2021 $7,520
- 2022 $3,090
- 2023 $2,750
- Cash Given To Me
- There are NO cash withdrawals from her personal account from 2019 to 2024 according to the bank statements she provided.
- There are NO cash withdrawals from her business accounts from 2019 to 2024 according to the bank statements she provided.
- There are many payments to shipping companies from 2019 to 2024 according to the bank statements that she provided.
- Chen Xiang Xia has sales between $542,068 and $1,108,965 annually.
- Chen Xiang Xia, according to the logic of her schedule C, earns between $54,068 to $110,800 in Net Profit annually, not $10,600 as claimed on her 2020 tax return.
The Detail
In the summer of 2014 my son was 9 years old. Here is a picture of Max (bottom right) and his friend, our neighbor, in 2014, in Brewerton, NY. When we look at the properties of the image we can see that this picture was taken on 10/13/2014. While the timestamp does say AM, it’s simply a lack of setting the time on the camera. My son was born in 2004, he’s not 2 in that photo, he’s not 15 in that photo. As we continue to look at the property details we can see that the camera used is a Canon PowerShot SX510 HS.
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Here is another photo taken around the same time, with the same camera. Notice the products, Azo with red and white bottle. Azo with blue and yellow box. Azo with red box, ZzzQuil. etc. Date taken 10/19/2014. Same Camera, a Canon PowerShot SX510 HS.
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And here are some more pictures taken around the same time, using the same camera, for reference.
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In 2014, Chen Xiang Xia was exploring her product mix. During this time I would drive her to store(s), she’d purchase products to resell, bring them home and take photos of them. She’d pack them up, I’d drive her to the Post Office where she would send them off to China. Once they were in China her brother would post them to their website and they would both communicate with buyers via Taobao and Taobao related online apps.
At one point, she started to make a lot of sales of the boxes above with the word Miconazole. It turned out that it’s not always safe for people to use and the police visited her brother in China. He got into some trouble, but ultimately was let off with a warning with a promise not to continue to sell Miconazole. So she stopped sending that.
And she continued to sell her products to China. Azo, Dietary Supplements, Vitamins, Tampons, etc. At first, it seemed harmless. A few dollars here and there. I’d drive her to the store once a week. But eventually it started to become a burden. One of the nearest stores was Target, and Target offered good deals on shipping to our house so she started to use my Target card and ordering online. One day around 2015, we received a letter saying the Target Red Card cannot be used for business purposes. And they stopped my account from online ordering.
In 2015 I began working for New York State Tax Department as an entry level field agent. In learning about my own responsibilities as a public employee, and representative of the Tax Department I began to talk to Xia about registerring her business as a business and filing income taxes. I explained multiple times that she could potentially get herself in trouble, and that I could be terminated from my job if she caused an issue with our taxes.
As time went on and my job began to develop more, and her business began to develop more and we moved to Albany so I could seek further opportunities in the Tax Department, she continued to order and send products to China to sell on Taobao. We moved to Albany in March, of 2017.
Over time our discussions became more intense and more serious about her registering a business, and filing taxes. I was being promoted, and doing well in the tax department, and she was doing very well with her business, except she wasn’t operating a legal business. By 2018 I had finally had enough and said I wouldn’t drive her to the Post Office or to the Stores any more.
She had an idea to send products directly to a shipping company. Around this time she asked me to drive her to Queens, New York so she could meet with a freight forwarding company. And also around this time, 2018, she decided to get her drivers license. She bought a 2019 Chevy Trax LX. She paid around $22,000 cash for the vehicle using money earned from her business.
Once Chen Xiang Xia gained the ability to drive, her business activities became significantly more frequent, resulting in increased sales and shipments. I expressed my concerns to her, highlighting that her failure to properly register the business and file tax returns could lead to legal consequences. I also emphasized the potential risk to my own position at the Department of Taxation and Finance.
China’s time zone is approximately 12 hours ahead of New York. As a result, Chen Xiang Xia frequently worked late into the night and early morning hours, engaging with customers on platforms such as WeChat and Taobao. During the daytime, her brother and/or sister in China would assume responsibility for customer service. In some instances, shipments were directed to her brother or other relatives for local redistribution, while at other times, the shipments were sent directly to customers in China. She was often awake late in the night when I had to work in following morning which caused disruption in both of our sleeping habits. She decided to move to another bedroom of the house.
In 2019, Chen XiangXia and I reached an agreement that we would pursue a divorce once our son had completed high school. We went back and forth and attempted reconciliation but we just weren’t happy together. She felt that I didn’t communciate enough, I felt that she was earning more money than she was letting on, and that her contributions weren’t fair. Moving to Albany increased our financial burden quite a bit. Chen Xiang Xia agreed to help out with the bills more since they were beginning to pile up. She contributed $35,000 to catch us up on our bills. On 2/26/2019 I deposited $35,000 cash into my account. This caught us up on many of our outstanding debts and we were able to reduce our mortgage bill from $1,300 to $1,100 per month.
The contribution went directly toward the credit card bills and toward the reduction of our mortgage payment.
On 6/23/2019 there was an incident during a conversation about our upcoming divorce leading me to call 911. Below is a copy of the police report.
After these discussions and events, and my discussion with her about how serious it can be if she didn’t register and file her taxes, she agreed to register her business.
In 2020, she agreed also to file taxes. Income for the business was reported based on the figures provided by Chen Xiang Xia. She declared total sales of $128,655 and a gross income of $10,957.
On 4/15/2020 I noticed some weird traffic on our network leading to Match.com. Thinking it was my underage son using the dating service I began to look at the service to see if I could find his profile. When I could not find his profile I suspected Chen Xiang Xia might be using the service. I then found her profile, listed as “Amy”, who wanted to “live out in the country and have horses”, and wasn’t there to “play”.
During this time I did the majority of the grocery shopping. We each did our own laundry, she did Max’s. We each sort of did our own cooking while sometimes sharing the role. I was responsible for paying the expenses below, and between 2015 to 2019 she contributed half. But after 2019 her contributions were increasingly lower, even after a conversation agreeing that half was $1,300, she continued to contribute various amounts.
During our marriage before she could drive and work or run a business, I bared all responsibility. And during our marriage after she could drive and work and run a business, she contributed very little toward our household and I began to fall behind with credit card debt.
And to put this into perspective after subtracting the cost of health and dental insurance, my biweekly income was:
- 2019 $1,525
- 2020 $1,957
- 2021 $2,001
- 2022 $2,285
- 2023 $2,365
- 2024 $2,488
| Health Insurance | $648 – $972 | (depending on # of pay periods) |
| Electricty / Gas | $250 | |
| Water | $50-$100 | |
| Internet | $100 | |
| Cell Phones and Service | $150 | |
| Mortgage | $1100 – $1400 | $1,300 at original close, $1,100 after lump sum payment to reduce monthly payment, $1,400 after refinance. |
| Car Insurance | $300 | Insurance for 2 cars $200 per month estimate before December 2020, 3 Cars After December 2020, $300 per month. |
| Groceries | $450 | |
| Garbage Service | $35 | |
| Lawn Service | $75 | |
| House Maintenance / Repairs | $75 | |
| Max School/ Gas/ Extra Expenses | $150 | |
| Total | $4,057 | |
| My car payment not factored into her half | $600 | |
| Total | $4,657 |
Our financial situation was pretty tight. And if any extra expense was incurred, it had to somehow fit into this budget. Our house wasn’t extremely expensive because I had a very good down payment from the sale(s) of my previous two houses. But in aggregate without Chen Xiang Xia paying her “half”, $1,300, it was very easy to go negative. And we did. Often. And fast.
Chen Xiang Xia began to express concerns regarding a decline in her business sales and indicated her intention to seek employment, and further her education in accounting. She planned to first obtain a certificate in accounting, followed by an associate’s degree. It is worth noting that Chen Xiang Xia has previously pursued higher education, earning various certificates and degrees while residing in China. We agreed that she would do that while we get closer to our divorce date. And during this time Chen Xiang Xia contributed even less month-to-month.
ByJuly 2020, our bills were piled up again. In July 2020 Rocket Mortgage was offering more favorable interest rates, and with my credit card debt increasing I thought it was a very good time to refinance. Rocket Mortgage agreed to refinance with the new rates and take in the credit card debt that we had, but they were only willing to refinance if I added my car loan. Which I did. Unlike the original mortage where Chen Xiang Xia’s name was not on the mortgage, it was on the refinanced mortgage. The following were included in the refinance. Chen Xiang Xia contributed $10,000 to refinance.
An email received by me from Chen Xiang Xia 8/19/2020, reconfirming our plans to divorce and what she would do in the future.
On 10/1/2020 I was traveling for work when I left my computer at home unlocked. Chen Xiang Xia discovered some images leading her to believe that I was having an affair. I had a friendship in 2017 that ultimately lead to an affair. My friend was there for me when I needed to talk. She was kind to me. We enjoyed time together, something that Chen Xiang Xia and I did not. While she was texting me about the photos and these events, I asked Max to go turn off my computer.
An email received on 10/30/2020
In December 2020, we purchased a 2021 Subaru Crosstrek for our son Max. We paid in cash with both of us contributing half, around $11,000 each.
During a discussion regarding alimony with Chen Xiang Xia, I explained that her reported income would influence the amount of alimony I would be required to pay. In response, Chen Xiang Xia promptly terminated her DBA by filing a Certificate of Discontinuance with Albany County. Even though the expiration date noted below says 12/31/2022 Xia has maintained that she has had no business since 12/17/2021. The only tax year she filed for her business was money made during 2019, on the 2020 tax return.
An email to me from Chen Xiang Xia 5/5/2021. This email in 2021 is what her message to me about money has been leading up to. Until 2019 she contributed normally. After 2019 she helped some. After 2020 she can help very little. And 2021, she states that “has nothing” and contributed very little stating that her only income was her part-time job, and that she had to pay for college and her car payment.
While I don’t agree with the financial figures here, or that she is saying that she is “poor”, we’ll let the math decide. So far, total contributions are $45,000 + monthly contributions which are recorded later. And of course the discussion of pension, her share is her share in accordance with the laws of New York.
I never really understood the situation with her Dad. Her dad is very old, and he is retired. When he worked a normal job, he worked on a shipping boat. He’s not wealthy. What I think is happening is, she runs this business, but since she can’t sell to China directly from the United States without someone in China, she works with her brother for sales and distribution. I believe her Dad however, holds the purse strings. She sells online. Her brother sells online. Her dad holds the purse strings. In this way somehow, it becomes in Chen Xiang Xia’s mind, something like “asking for money” or “borrowing” money. In reality, it’s her money. But in a traditional Chinese family where 8 people live in a single household, I can sort of understand how the patriarch of the household may be able to control a daughter of secondary importance when compared to her male sibling.
In 2021 Xia continued to work for Amazon part-time at night. She first began working during the day full-time. After the first couple of weeks she changed to nights and worked part-time. She needed her night-time hours to continue operating her business.
On 2/14/2022 Xia purchased a new 2021 Jeep Wrangler worth about $30,000. She traded in her fully-paid 2018 Chevy Trax and currently has a monthly payment of around $250.00.
In 2022 she continued to work for Amazon part-time at night.
2023 Our son Max graduated from High School and went to college. Chen Xiang Xia completed her certificate in accounting at Hudson Valley Community College.
A certificate at Hudson Valley Community College is a 33-credit program with tuition and fees of approximately $273.00 per credit hour with all fees (HVCC 1). The total for the certificate is $9,009.00. According to (Amazon Career Choice) literature found online since Chen Xiang Xia worked part-time, she would be eligible for $2,625 per year compensation from Amazon.
An associate’s degree in accounting requires 62 credits (HVCC3) which includes her already earned 33 credit certificate. The cost per credit hour is $273.00 as stated above for another $8,947 with $2,625 potentially paid by Amazon. Chen Xiang Xia ended her certification program and associates degree with no student loans.
During the time that she studied at HVCC, when it was time to make a contribution toward our monthly expenses she would often give the excuse, “I have little income”, or “I have to pay for college.” In another context, when I ask how it is that I had to borrow to pay for college, and she owes nothing, she says “Amazon paid all my tuition.” And when I ask how I have credit card debt and she owes nothing, she says “Those are your bills”.
In 2024, Chen Xiang Xia filed for divorce, finished her studies with an associate degree in accounting, and quit her part-time job at Amazon. She then proceeded to state how she had nothing, and tried to send me outrageos settlement offers for various amounts.
During this period, I actively assisted Chen Xiang Xia in seeking employment, even while she was filing for divorce. Please refer to the email from 2/12/2024 chain below, which includes instances where I drafted email layouts for numerous job postings on her behalf, discussions regarding the divorce, and her notification about the broken heater. I repaired the heater by replacing the blower motor and continuted to repair and maintain the house during 2024 when I did not live there.
Her direct response on 2/14/2024 was that I needed to be served divorce papers. And soon after, 2/14/2024, I need to come and repair the heater. I was living in my car, and with friends at the time, not with her at home. I did come and repair that heater the very next day by replacing a $300 blower motor over about 7 hours of work. She didn’t offer to help pay for it, or say thank you.
Additionally, during this period, she consistently expressed distress about having nothing, while emphasizing that I have a stable and well-paying job. Here she is refering to her job as a food delivery person part-time after quiting her job at amazon. I’m quite certain her attorney told that she can’t go into this with no job after we rejected her settlement offers.
First I’d like to address this email a number of ways. She quit her job at Amazon. She was in a bind to get a job so that it didn’t appear to the court that she quit her job to get higher alimony payments. Which she was. She has lived in the United States for over 10 years, she has studied English for years while in China, and she has taken college level courses in the United States and has earned a certificate and a degree. All those classes were taught in English. And as far as me being responsible, and me helping my family, I have always been responsible, and I have always done the very best I could with everything. Nobody remembers that in times like this. It’s me with two or three jobs working consistently for 20 years for this family.
Even during all of this, 4/10/2024, she asks me to help with her New York State interview questions. Which. I. Do.
On 7/19/2024 a settlement offer was given to my attorney by her attorney for me to pay $934 biweekly plus $50 for pet insurance for 9 years. In this settlement I would also have to give 1/2 of the proceeds from the sale of our house, 1/2 of the marital share of my NYS Pension and I would pay $5000 towards her cousel fees. This could only be possible, if she reported ONLY her part-time job.
On 9/20/2024 I was given an order to show cause why I couldn’t meet the demands of a temporary maintenance request. This request asked me for $7,500 for her attorney fees, as well as $2,147 per month. This ALSO is only possible if she isn’t being honest about her business.
Her Ongoing Business
In a conversation with Chen Xiang Xia , I inquired about reporting income from her business. She stated that she did not have a business and that I could not provide evidence of any ongoing business activities. In her words, “You can’t prove it.”
I had previously raised this concern with my lawyer, expressing my belief that she might still be conducting business, although I lacked concrete evidence. Consequently, I began searching for documentation to substantiate the continuation of her business. She continued to state that she only had a part-time job, and couldn’t get a job.
On January 1, 2024, I photographed Chen Xiang Xia’s computer in an attempt to capture the name of her shipping company from one of her shortcuts thinking she might try to say she didn’t do business. I reviewed this photograph on my phone in 7/2024 but did not find the name of the shipping company.
However, the image does display some background information related to her school courses, as well as a chat screen. On the chat screen, the username “Jazzmagine” and a product named “Vagisil” are visible. Additionally, the photograph shows our dining room table and curtains at 34 Stonybrook Dr Selkirk, NY. In a later Email Chen Xiang Xia will say that her brother has never given her access to anything to do with the account. I’m going to walk you through how I got to her website.
If you search for the screen name using a standard search engine, you may not find much information. However, I utilized Baidu, a search engine popular in China, to conduct a search for the screen name and terms related to “Vagisil.” The search results included “Jazzmagine” and “Azo,” which, although not identical, are similar and display listed prices.
Those links bring you to an aggregation site:
After clicking on several search results, I was directed to the Taobao website. Taobao operates similarly to Amazon or eBay, allowing sellers to establish online stores and market their products. Following a few additional clicks, I encountered a site that I recognized: https://shop36045372.world.taobao.com
The date at the bottom of the screenshot says 7/22/2024.
The header of Chen Xiang Xia’s shop features statistics that are aggregated and published by Taobao. This statistical information is automatically calculated and displayed by Taobao on the header of all active shops who have selected it to be shown to the public, that is, someone who hasn’t signed in. Additionally, the header included a picture of Chen Xiang Xia. The picture on the top left was a picture of Chen Xiang Xia at her graduation ceremony in 2024 wearing her Hudson Valley cap and gown.
Untranslated store header
Looking at the header left to right. On the left we can see Chen Xiang Xia’s picture with her graduation cap and gown from Hudson Valley Community College. She graduated from Hudson Valley Community College in 2024.
(See notes at the end of this document for updates made to her website after these screenshots were captured.)
By using Google Translate, we can interpret the details of the shop statistics displayed on the header by Taobao.com. This practice is standard across all shop headers and is intended to emphasize that these facts and figures are neither self-published nor controlled by the user in any way.
Figure 8 Untranslated Store Header
- Name of the Store: Mavericks USA Purchasing
- Number of Followers: 18,917
- Website Reputation: Top 3 beauty and skin care stores recommended by experts
- More than 41% of people repurchase
- Annual sales of over 30,000 pieces.
- Over 3,000 positive reviews in half a year (from 7/22/2024)
- The last item missing from the translation due to text size constraints says, “Average Delivery 22 hours”.
Without logging into the website, I was able to capture a segment of the product sales volumes and prices. The statistics published and controlled by Taobao.com display specific sales volume figures up to a quantity of 100. Beyond this threshold, sales volumes are represented with a whole number followed by a plus sign. For instance, “100+” could represent any number from 101 to 199. I approximated such figures to the nearest increment of 50, estimating “100+” as 150. Based on this information, the following statistics can be gathered without logging into the site.
Let’s summarize what we see.
- The header states that there are 30,000 pieces sold annually
- The header also states that there are 3,000 positive reviews in the last 6 months or “reviewed in half a year” when translated directly (from 7/22/2024)
- There are 39 products currently listed and viewable from the front page.
- The user can add and remove products at any time.
- The products range from feminine hygiene products to vitamins to pregnancy tests.
- The average price of the products analyzed was ¥130.85.
- The average sales volume of each product was 212 units
- The maximum sales volume displayed was 1000+ units.
- 2 items display 1000+ units sold
- 1 item displays 800+ units sold
- 1 item displays 700+ units sold
- 2 items display 300+ units sold
- 2 items display 200+ units sold
- The remaining items are 100+ units sold or fewer
If we used the displayed statistic of 30,000 units sold at maximum price of ¥268 with an exchange rate of ¥7.25 = $1 we can calculate:
30,000 x ¥268 = ¥8,040,000 / 7.25 = $1,108,965 in annual sales.
In 2019 she reported $100,000 in annual sales. If there were really $1,108,965 in annual sales from 2019 that’s $5,544,825 in sales unaccounted for. Of course this is speculation based on the maximum price. If we use the average price, ¥130.85, we are looking at annual sales of :
30,000 x ¥131 = ¥3,930,000 / 7.25 = $542,068 in annual sales.
$542,068. Which, if using the same logic as her 2019 Tax Return which said approximately $100,000 = $10,000 in net profit, $542,068 would be $54,068.
$54,068 to $110,800 in Net Profit for 2024.
After seeing this and figuring this stuff out I had a lot of questions. How did I not see 30,000 products sent out every year from our house? She often packed and sent stuff from our house when the business was in operation and that stopped almost completely after she said she closed the business. And when she did send something she’d say it was to her sister or dad.
Another Link to Her Business
Looking back through my emails, in June 2020, Xia requested my assistance in drafting a response letter to a company to seek reseller rights, as her limited proficiency in English hindered her ability to effectively communicate her business objectives. Here she gives me the link to the store:
This link resolves to resolves to https://ypus.world.taobao.com/ and leads to the same place as https://shop36045372.world.taobao.com/. She continued to develop her store, pursue further education, and address the status of our relationship. To the best of my knowledge, she did not become a registered distributor but continued to distribute the products anyway. And if you are clicking this link in 2025, you’ll see some of the same products in that box from the 2014 image.
Here is a video of me following the link at the time I rediscovered it in 2024.
As you can see, very similar products displayed from the 2014 picture taken at our house in Brewerton, NY.
Logistics
Chen Xiang Xia would talk on the phone sometimes in Chinese talking about deliveries, and the fact that I have driven her to Queens in the past, so I started looking at phone records and emails. In emails she sent to me I found an email of her asking me to buy her a pair of shoes from Ebay and have them sent to the address she gave. In hindsight, this was probably a way for me to test the process of her buying online and sending it to a freight forwarder without her risking any loss.
CALL LOG
Here is a call log taken from our call records from June 2020 to January 2024. In January 2024 Xia removed her phone number from our shared account so there is no data available after January 2024.
Here I analyzed calls made to US F Express, Albany Shipping Office XYNYC, XYNYC Shipping, and E-pharma Inc, who I believe is also a shipping representative. This data shows a continuation of behavior from 2020 to 2024. Xia’s DBA was registered in 2019 and closed in 2021.
| Month | Call Count | Month | Call Count |
| Jun-20 | 7 | Apr-22 | 1 |
| Jul-20 | 16 | May-22 | 10 |
| Aug-20 | 34 | Jun-22 | 2 |
| Sep-20 | 69 | Jul-22 | 3 |
| Oct-20 | 44 | Aug-22 | 3 |
| Nov-20 | 63 | Sep-22 | 10 |
| Dec-20 | 39 | Oct-22 | 16 |
| Jan-21 | 30 | Nov-22 | 7 |
| Feb-21 | 30 | Dec-22 | 14 |
| Mar-21 | 21 | Jan-23 | 7 |
| Apr-21 | 38 | Feb-23 | 2 |
| May-21 | 26 | Mar-23 | 3 |
| Jun-21 | 13 | Apr-23 | 3 |
| Jul-21 | 23 | May-23 | 7 |
| Aug-21 | 18 | Jun-23 | 10 |
| Sep-21 | 5 | Jul-23 | 4 |
| Oct-21 | 15 | Aug-23 | 13 |
| Nov-21 | 10 | Sep-23 | 46 |
| Dec-21 | 16 | Oct-23 | 6 |
| Jan-22 | 11 | Nov-23 | 10 |
| Feb-22 | 6 | Dec-23 | 13 |
| Mar-22 | 3 | Jan-24 | 20 |
She reported income during the time the business was registered (2019-2021). After the business was closed, she continued to work with shipping companies in the same manner in which she did when she acknowledged that the business was open. There were 747 calls over the 4-year period.
If the business was closed in 2021, there shouldn’t be 747 calls made from 2020 to 2024 to shipping companies. Instead of having orders sent to our house, she’s having orders that she makes online sent directly to the freight forwarder so nobody can see the business activities.
For a full detailed call log download the Call Log Stats document.
Reciepts
When she manually purchased products and packed them at home, receipts would look like this:
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While going through our basement I found shipping receipts. And those shipping company receipts for XYNYC and U Plus Express or affiliate with her signature, some with brands and product descriptions are those that match her product listings and some that match her online ordering suppliers, Walmart, Walgreens, etc. Also take note of the “To” address. They are not all the same person but there are repeated names. There is a $1.00 listing on her site, I believe that if someone chooses that along with the other items they purchased, they can have the items shipped to them directly. If not, it’s most likely being sent to her brother or sister or other relative spread out to avoid detection from Chinese Customs and always with an undervalued customs value to reduce likelihood of import tariffs.
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Financial Transactions
How do financial transactions operate in this context? Taobao, the platform she uses to sell products, is linked to an account in China under her name, her brother’s name, her sister’s name, and others. Sales are conducted online with logistical support from her family in China, and payments are processed through WeChat or Taobao. The funds are either transferred to her via a bank card, which she uses to withdraw money at U.S. ATMs, or used to purchase gift cards online, or through an app called WeChat (Cited example in bottom image set translated saying “Wechat Paid”) . These gift cards are then employed to make purchases at U.S. stores for products and shipping payments to send items back to China. Any remaining funds, I believe, remain in China. When she travels to China or when visitors from China arrive, she can bring back a significant amount of money that is difficult to trace. Transferring U.S. dollars from China is challenging due to stringent banking restrictions that apply differently to individuals and businesses. Below is an image depicting various bank cards and numerous gift cards in her bedroom in 2024.
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Here are some example withdrawal receipts from various ATMS around Albany from Chinese bank cards. Please note five points.
- Chen Xiang Xia only filed income tax for 2020 for money earned during 2019 so there should be no money coming in after 2020.
- In 2024 she claimed to receive $800 in gift money per month from her parents so no transaction should exceed $800 per month.
- For 2020 Chen Xiang Xia reported $0.00 in income so no money should be coming in during 2020-2024 except for the $800 per month from her parents that she claims.
- Chen Xiang Xia claimed to have closed her business 12/17/2021 so no money should come in first because of her tax return reports, and 2 because her business was closed.
- Chen Xiang Xia also claimed in 2024 that she “helps her brother run his business”. This is the same business, same product mix, same transaction patterns, that was “hers” when she registered her DBA in 2019 and her when she developed it since 2012. It is only not hers in the context of a divorce.
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| This is a withdrawal on 12/29/19 at Crossgates Mall in Albany for $800.00 serial number 6931 from account ending 6929 again from a People Bank of China ATM debit card. | Withdrawal on 9/5/2021 from “PBOC Debit” or Peoples Bank of China Debit serial number 7718 with card account ending in 6929 for $800.00 in Glenmont NY Bank of America ATM. |
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| Withdrawal 9/5/2021 $800 Peoples Bank of China 7718. | Here is a withdrawal from Peoples Bank of China 6969 on 2/1/2021 for $800.00. $800 is the limit for daily withdrawal from Bank of China accounts. The next receipt is on the same day, 1 minute later. |
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| Here is a withdrawal for $800 using card ending 8068 for $800 on 2/21/2021. | Withdrawal 8/3/2021 Serial number 4158. |
Here are some example deposit receipts to her U.S. bank accounts. These receipts match her submitted financial statements. However, the question remains, after closing her business on 12/17/2021, and her admission to receiving $800 per month from her parents, why are there receipts over $800 for cash deposits? She later said that she “helps her brother out” but also said that she uses his credit cards.
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| Cash deposit $2,500 on 3/1/2022. Account ending 7015. | Cash deposit of $2,000 on 4/18/2022. Account ending 7015. |
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| Cash deposit of $2,000 on 7/19/2022. Account ending 7015. | Cash deposit of $1140 on 3/8/2022. Account ending 7015. |
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| Cash deposit of $450 on 3/25/2022. Account ending 7015. | Cash deposit of $1000 on 8/19/2022. Account ending 7015. |
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| Cash deposit of $1700 on 6/14/2022. Account ending 7015. | Cash deposit on 12/24/2020 for $1300. Account ending 7015. |
Add financial statement studies here
After going through the bank statements submitted to my attorney, we see the following.
| Year | Total Deposits | B. Account Expenses Paid | P. Account B. Expenses Paid | Difference |
| 2019 | $44,197 | $32,081 | $0 | $12,116 |
| 2020 | $154,810 | $103,927 | $610 | $50,273 |
| 2021 | $138,163 | $59,430 | $913 | $77,820 |
| 2022 | $19,288 | $0 | $894 | $18,394 |
| 2023 | $14,856 | $0 | $1,974 | $12,882 |
Please note that my inclusion of “busienss expenses paid” are payments toward business related items and/or credit cards. I did not weigh whether direct purchases on credit cards were business or personal. If it was on a business account, I counted it as business.
I took total deposits from both her business account and personal accounts that were submitted. I subtracted anything that appeared to be a business expense from both her personal accounts and business accounts. And we have the difference. Total Deposits were Third Party Checks, Zell Payments, Cash Deposits, ACH Payments, and Bank to Bank Transfers. They do not include any deposits from her employer, Amazon.
It is my belief that fewer deposits were made after 2019 due to an upcoming divorce agreement, and due to her unwillingness to contribute her share of our expenses.
From her 2020 tax return she reported $128,665 in sales, and $10,957 gross income. For 2019 we can only see $44,197 in deposits. Does that mean her gross income is the $10,000 claimed + the difference in $128, 665 – $44,197 = $84,468 + $10,957 = $95,425 real gross income for 2019?
And since there is no 2020 – 2024 returns and the business was closed 12/2021, what are all of those other deposits? And why are the deposits decreasing from 2020 to 2023? It’s certainly not a lack of sales. We’ve seen on her website at the beginning of 2024 she was selling over 30,000 products per year.
Here is another perspective of her financial statements showing an imbalance.
Income From Work | Expenditures | |
| 2021 | $0 | $50,155 |
| 2022 | $26,132 | $48,330 |
| 2023 | $19,179 | $26,992 |
And here is a count of total deposits, not including direct deposit from here employer. Zelle Payments, 3rd Party Checks, Cash Deposits, ACH In (Business and Personal Accounts)
| Year | Count of Deposits |
| 2019 | 11 |
| 2020 | 47 |
| 2021 | 42 |
| 2022 | 23 |
| 2023 | 17 |
So first, the value can’t be nothing as she has stated. And since we can only see cash deposits when she takes cash from the ATM using a Chinese Bank Card we can certainly assume that some money is being kept in China after the sales are made. If you notice the patterns concerning all of her financial statistics, after 2019 there is a reduced cash flow. But with the statistics on her website, and other relevant information including her own tax filings we can assume with certainty, that there is money being kept in China. And we can also assume that there is money being withdrawn that is not deposited into her accounts.
To give you an example, here is a list of all contributions to either our household expenses, or direct expenses she incurred that she was paying me back for. For example, if she bought things using my Macy’s card she would reimburese me for that. Or, if we purchased something large for Max she would reimburse me part of that. Or if we took a trip she would reimburse me for part of the expenses.
| Date | Amount | Type of Deposit to my Account |
| 2/26/2019 7/2/2019 7/2/2019 8/1/2019 9/3/2019 9/30/2019 12/30/2019 | $35,000 $2,785 $25 $1,340 $800 $1,500 $1,300 | Cash Cash Cash Cash Cash Cash Cash |
| 1/5/2020 3/2/2020 3/30/2020 6/25/2020 7/13/2020 7/13/2020 8/13/2020 8/27/2020 10/13/2020 11/9/2020 12/7/2020 12/9/2020 | $1,360 $2,200 $1,500 $580 $1,000 $700 $1,300 $891 $1,100 $1,300 $1,000 $435 | Cash Cash Check Cash Cash Cash Check Check Check Cash Cash Check |
| 1/4/2021 2/8/2021 3/15/2021 4/13/2021 5/10/2021 6/25/2021 8/16/2021 8/16/2021 9/28/2021 10/20/2021 12/27/2021 | $300 $2,420 $1,438 $1,260 $960 $1,000 $1,740 $640 $554 $800 $500 | Check Cash Check Cash Cash Check Cash Cash Check Check Cash |
| 2/7/2022 5/4/2022 6/6/2022 6/23/2022 7/8/2022 8/12/2022 9/29/2022 10/31/2022 12/5/2022 12/6/2022 | $2,430 $1,000 $1,000 $903 $1,000 $560 $320 $1,469 $660 $800 | Cash Check Check Check Check Check Check Check Cash Check |
| 1/13/2023 2/13/2023 3/13/2023 4/10/2023 5/15/2023 7/3/2023 7/3/2023 8/14/2023 9/20/2023 9/20/2023 11/6/2023 12/11/2023 12/15/2023 | $1,000 $800 $800 $1,400 $800 $800 $350 $2,400 $1,400 $600 $800 $650 $1,300 | Check Check Check Check Check Check Cash Cash Check Check Check Check Check |
| 1/1/2024 2/1/2024 3/1/2024 4/1/2024 5/1/2024 6/1/2024 7/1/2024 8/1/2024 9/1/2024 10/1/2024 11/1/2024 12/1/2024 | $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 | None None None None None None None None None None None None |
Chen Xiang Xia’s contribution toward our household totals:
| Year | Cash | Check | Total |
| 2019 | $42,750 | $0 | $42,750 |
| 2020 | $8,140 | $5,225 | $13,365 |
| 2021 | $7,520 | $4,092 | $11,612 |
| 2022 | $3,090 | $7,052 | $10,142 |
| 2023 | $2,750 | $10,350 | $13,100 |
| 2024 | Unknown | Unknown | Unknown |
And this brings me back to three points. I did most of the grocery shopping, paid all telephones, cell service, insurance for 3 cars, health care, water, gas, electricity, internet, dental coverage, garbage service. I was responsible to keeping up-to-date with all of Max’s school events. I was responsible for keeping up-to-date and getting Max to sports practice, and Band practice before he drove. We agreed that Chen Xiang Xia would pay half ($1,300) of our expenses since 2017. This would equate to $15,600 per year not including any additional purchase that was reimbursing me for. Since 2017 she did not. And as we got closer to our divorce date she contributed much less than the agreed amount contributing to the cause of our increased debt. We had between $3,500 and $4,600 in expenses each month. I earned between $3000 and $5000 most months. Her expected contribution of $1,300 was needed to pay everything, and as her contributions declined, debt went up.
And the second point is all of these payments would have to come 100% from her employer if she closed her business in 2021. But why is there no record of deposit from her employer and a corresponding cash withdrawal for all cash given to me during these time periods? It’s because the cash came form Chinese bank cards, from a business, that she still runs today. Cash that cannot be seen in her bank statements, because sometimes she deposits cash, and sometimes she doesn’t. And when she needs money she can, at any time, withdraw from her accounts in China, whether they are her in name, or her parents, or her brothers. It’s her money. Above is what she gave me. The two charts below show her income vs expenditures, and the second chart below shows the difference between deposits and expenditures taken from the bank statements that she provided.
Income From Work | Expenditures | |
| 2021 | $0 | $50,155 |
| 2022 | $26,132 | $48,330 |
| 2023 | $19,179 | $26,992 |
| Year | Total Deposits | Business Account Expenses Paid | Private Account Business Expenses Paid | Difference |
| 2019 | $44,197 | $32,081 | $0 | $12,116 |
| 2020 | $154,810 | $103,927 | $610 | $50,273 |
| 2021 | $138,163 | $59,430 | $913 | $77,820 |
| 2022 | $19,288 | $0 | $894 | $18,394 |
| 2023 | $14,856 | $0 | $1,974 | $12,882 |
Here’s what she says about these matters. In a text message on Saturday, January 6th, 2024 Chen Xiang Xia says:
“I registered a company in 2019. In 2020 I paid off your credit card debt and helped with refinancing the house, providing approximately $20,000 in cash. Additionally, I gave $30,000 in cash for changed the mortgage payments. However, I have no idea where all this money went. At the end of 2020, I discovered you were cheating, but I continued to give you $1300 per month. In 2021, I faced less income from selling stuff to China, closed the company, and worked at an Amazon warehouse as per your suggestion, sharing half of my hard-earned money with you each month. Despite your rising salary, you pretended to need my assistance and insisted I spend less from my salary, contributing all my earnings from physically demanding work to you. Did you know I even gave you money my dad gave me? The expenses for my trip to China with Max were covered entirely by my family; you didn’t contribute a cent. Now, your actions have caused me to suffer from depression, affecting my sleep and work. Do you still have a conscience? Who are you? When you need help I always help! and what get from you? Pain! Sometimes I want to kill myself! I ask myself I am married to a evil person. Please don’t push me to the death corner.”
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I did not respond to the message received on January 6, 2024. The details regarding her monthly contributions to household expenses, and the funds used for her trip to China were inaccurate. However, she did confirm certain documented facts: she established the DBA in 2019 and closed the business in 2021. She led me to believe that her business had failed and was no longer operational, and that she had no income other than what she earned from Amazon, often expressing discontent and guilt regarding her employment with Amazon. If all of what she said in her text were true, working part-time at Amazon would not give her the money to contribute what she claims to be $50,000 toward bills and expenses in a single year.
The New Face of Her Website
Since the middle of 2024 Chen Xiang Xia’s website has changed quite a bit. The public view is much more locked down. There are some products removed, and some new products added. This video was summarized December, 2024 in the video after creating an account on the website.
POINT
So my point of all of this. Chen Xiang Xia will try to say that I owe her something. While I didn’t record all of the money that I put into our houses, when we arrived in the United States in 2010 I paid for our house in whole. We sold that house and moved into our house in Albany, NY in 2017 where I used the proceeds of our Brewerton House for our house in Albany. About $135,000. Around 2019 and 2020 she contributed to a lump sum payment $30,000 + helped us get caught up on credit card debt, another $10,000 when we refinanced. Just that, $135,000 – $50,000 would not show that I owe her something. Also, if someone is not paying their fair share, then when in a bind, catch up with a lump sum, that doesn’t make them a hero. . And since all financial responsibility fell on my shoulders while she decreased her contribution over the last 4 years of our marriage, bills kept going up. I thought that we were reconciling. I thought her school meant a better job. None of that ever came. My credit score has been destroyed over this past year while she lived in our marriage residence and contributed nothing telling me that her lawyer told her to pay nothing. If he did, it was because she told him she didn’t pay for anything in the past, because the rule is to continue as normal. She should be responsible for half our debt in the same way that she expects to receive half the money from the sale of our house. I am not seeking any retribution for any of her behavior. I know what caused it, I had an affair. As far as accounts and balances are concerned, I believe we are even.
She has defamed me in the eyes of my family. She has threatened my job. She has been very unfair in the way she has presented herself here. I know she is worried about her future, I understand that. But, her anxiety about her future doesn’t mean she can lie, and be mean, and spread rumors, and play a victim. She is no victim.
CONTINUE THESE POINTS
Her current job and hours. Her hours don’t match the job description. She is taking time off. We need to see a copy of her LATS. Voluntarily taking time off does not reduce her income expectations.
***Add the payments to shipping companies from here statements
*** Add the information about her age.
*** Add the information with her threatening to defame me at work.
*** Add the information about her threatening suicide to get her way.
*** Add the information about her threatening to do something at my Yoga studio.
*** Add the information about her trying to get a co-signer on an apartment because while she cannot prove it on paper (Paper shows a job that is short term and underpaid), but she knows she can afford the apartment because she is running her business.
*** Add the information from the settlement offers showing her stories change about her business.
** Add notes on how she speaks to me