SOURCES — $23,963.58: MICHAEL GILL, THE NUMBER (Part 2)
Every claim graded on screen: TIER 1 COURT RECORD · TIER 2 DOCUMENTARY · TIER 3 REPORTED. Full evidence ledger + self-hosted source PDFs in the companion Substack article: https://dboomasan.substack.com/p/michael-gill-the-number-companion
PART 1 — THE RISE AND THE FALL (watch first):
NAME-COLLISION NOTICE — READ FIRST
This is Michael J. Gill (Michael James Gill, Sr.) of Plaistow, New Hampshire — the mortgage company founder. He is NOT the late Michael D. Gill, the former federal official who died in Washington in 2024. Different man, no relation. And he is not his son: Michael Gill Jr. is a distinct third party, never found liable for anything in the record this Part covers.
WHAT THIS EPISODE DOES NOT CLAIM
The $50 million offer is stated only as his claim — contested, never adjudicated.
The tape is never called genuine and never called fake — it cannot be authenticated from a compressed re-upload, and everything on it is unadjudicated, by anyone.
The trustee’s “fled the jurisdiction” line is a trustee’s assertion on information and belief. No court ever found it.
Gill Jr. denied every claim, settled without any adjudication, and paid in full and early. That is the entirety of what the record holds against the son.
Absence from the leaked records is absence from ICIJ’s published export, not from the world — every zero ships with its scope limit.
This episode makes no claim about whether any specific video was part of what the jury adjudicated.
THE NUMBER: In re The Mortgage Specialists, Inc., No. 19-10889-MAF (Bankr. D.N.H.)
Claims allowed against the estate: $285,429,558.33. Total distributions to claimants: $23,963.58. The trustee’s final account (TDR), dkt 165, filed Mar. 16, 2023 — the whole ledger.
Pull it yourself: PACER → Bankr. D.N.H. → case 19-10889, doc 165 (10 pp, $1.00): https://pcl.uscourts.gov/pcl/index.jsf
Free mirror (no login, no fee): https://archive.org/details/mortgage-specialists-nhb-19-10889
COURT & AGENCY RECORDS (TIER 1)
In re The Mortgage Specialists, No. 19-10889-MAF (Bankr. D.N.H.) — the involuntary petition carrying the signed $274.5M Final Judgment Order; the Order for Relief; the trustee’s settlement with Gill Jr. (dkt 117, approved dkt 121); the TDR (dkt 165); and the claims register — where neither banking regulator filed a claim. (Exhibits 3, 5, 6)
Wiggin & Nourie, P.A. v. Gill, No. 218-2011-CV-00591 (Rockingham) — the signature testimony, the six offers of proof, the order’s fairness passages, and the Oct. 11, 2017 entry: “failed to produce statements .. capias to issue.” (Exhibit 9)
N.H. Supreme Court No. 2015-0529 (Apr. 29, 2016) — the tax case transforming on appeal: “extortion, forgery, tax fraud and a criminal cover up,” construed by the court from his own brief. (Exhibit 10)
N.H. Supreme Court No. 2018-0233, Walker v. Gill (Feb. 7, 2019) — the appeal with “no statement of questions presented.” (Exhibit 17)
N.H. Banking Dept. Case 13-109 (Sept. 17, 2013) — the walkout, in the order’s own words. (Exhibit 15)
N.H. Banking Dept. Case 15-163 (Dec. 24, 2015) — the counterweight: he “did provide the Department with the requisite information.” (Exhibit 16)
N.H. Attorney General, FRM report (May 2010, 62 pp.) — the state’s own failures, quoted verbatim. The report never mentions Gill. (Exhibits 11, 12)
N.H. Banking Dept. RSA 91-A response (July 28, 2026) — the license ended “Terminated – Failed to Renew,” system-entered. Never a revocation. (Exhibit 4a)
Public-record charging search (Aug. 2026) — nine years, every searchable surface: no findable charge from the tape’s claims. Limits stated on screen.
DOCUMENTARY (TIER 2)
NMLS dated captures (July 22, 2026) — the two companies, separated cleanly. (Exhibit 4)
The 2018 U.S. Attorney letters — his request; the office’s return with a 15-item inventory. (Exhibit 8)
The ArDrive archive he links as proof — all 27 entries read: an activism kit. (Exhibit 7)
ICIJ Offshore Leaks bulk database, searched with controls — zero rows for his story; the name-match trap demonstrated on node 110118159. (Exhibits 14, 14a)
REPORTED & SELF-PUBLISHED (TIER 3 — red tag on screen)
NHPR, “What the Pandora Papers say about New Hampshire” (Oct. 22, 2021) — the $932.5 billion figure; “New Hampshire? None, so far.” (Exhibit 1)
ICIJ’s Pandora Papers U.S.-trusts reporting — the defensible version of the thesis, published. (Exhibit 13)
His own uploads, masthead, and appearances, quoted verbatim from dated captures — the $935 billion caption, the $50M claim, the tape’s labels: his words, only as his. (Exhibit 2)
YouTube’s published rules — staying up is the default, not a verdict. (Exhibit 18)
One gap is disclosed, not papered over: the complete defamation case file — requested, not yet independently held. It belongs to a follow-up.
D Booma San · https://linktr.ee/DBoomaSan
#OnTheRecord #AltMediaCrimeWatch #CourtRecords #MichaelGill #NewHampshire #PandoraPapers
