Steve Abelman comments on an embezzlement case. “Some people might say that not only did they lose $100,000 that they put into their payroll, but because certain people didn’t get paid timely, then they had to pay a penalty to the IRS for the withholding portion, so they’re entitled to the penalty,” said Abelman. Other creditors might say they lost employees or suffered other damages as a result of the alleged theft, he added. See "$19M in claims filed against Centennial accountant accused of embezzlement" published in Business Den, August 25, 2016.