But it wasn't until 1999 that the Securities and Exchange Commission (SEC) investigated the unethical behavior of Kozlowski and Mark Swartz, the chief financial officer (CFO) for allegedly stealing from Tyco. The company was informed by prosecutor Morgenthau that Kozlowski was under investigation due to tax evasion on expensive paintings. According to the case, “the purchase price of the Monet was $3.9 million. The tables were purchased in New York and sent to Tyco's headquarters in New Hampshire in order to avoid paying New York sales tax, which was not applicable to goods shipped out of state" (Markham, 2006). Lead attorney Morgenthau became aware of Kozlowski's personal settlement, for which Tyco paid. As a result, Kozlowski was indicted and accused of looting $600 million from Tyco International; specifically, throwing a $2.1 million birthday party for his new wife on the Mediterranean island, $15,000 for a "dog" umbrella stand, and an infamous $6,600 shower curtain.