Under BR Law.. He knows very well what he is doing and probably has consulted an Attorney which would explain the Insider clause. The 6 month plus wait to file is done intentionally thus allows for him to have utilized the business "Insider" status to his financial advantage. Retaining payment on a consignment is another ball of wax . BR courts usually are a legal processing mill of sorts that benefit the business however when said business intentionally defrauds, we know where that goes.