Now, based on exclusively obtained corporate documents, it can be revealed that IC Expert did indeed have an active shell company in Delaware at the time of the Trump Tower Moscow negotiations. The corporation, plainly named “IC Expert, LLC”, was incorporated in early 2011 and documents filed with the Delaware Secretary of State’s office show that it was under the control of Andrey Rozov.

At the beginning of the discussions between Rozov and Cohen, Rozov emailed a letter to Cohen which, among other items, stated that he planned to use a U.S. corporation for their potential “joint-venture”. The September 2015 letter, obtained by BuzzFeed News, offered a plethora of new information about Rozov and his activities in the US.

In the months following Donald Trump’s announcement in June 2015 that he would seek the presidency, his personal attorney Michael Cohen became acquainted with a Russian real estate developer by the name of Andrey Rozov. Rozov, who was introduced to Cohen via another former Trump associate Felix Sater, pitched the Trump Organization and Cohen on a plan to use his real estate firm, IC Expert, to build a Trump Tower in Moscow. Sater and Rozov had known each other for nearly a decade from their work for a major Russian real estate conglomorate, Mirax Group.

Though it was incorporated in 2011, IC Expert LLC appears to have done little-to-no business. A nationwide search of real estate records returned no results for the company and a thorough open source investigation has produced zero trace of the corporation, apart from its incorporation. Is is unclear what, if any, official business IC Expert LLC has done.

LLCs in Delaware are required by state law to pay a tax every year on or before June 1. Based on the company’s good standing, Rozov kept the IC Expert LLC in Delaware active through the negotiations of Trump Tower Moscow and through the present day. With no records of any official business, it is a mystery why Rozov kept the shell company active for nearly eight years.

One banking industry source with over a decade of experience in shell companies and suspicious transactions said, “It is highly suspicious that a company after paying 8 years worth of license fees to the state of Delaware has no publicly traceable business records or activities.”

Because of the circumstances and persons involved, the source said that ‘investigators will likely subpoena bank records to see who opened the account(s) and what payment activity occurred over the last few years, especially if any Suspicious Activity Reports (SARs) were submitted to FinCEN.” (The Financial Crimes Enforcement Network is a bureau of the United States Department of the Treasury).

When notified of the content of this article and asked for comment, Peter Carr, a spokesman for Special Counsel Robert Mueller’s office said, “Thanks, Scott. Appreciate the detail. We’ll decline to comment for the story.”

Jennifer G. Dunn, Senior Vice President for Wells Fargo where Rozov claimed to have his corporate accounts, stated in part, “We do not comment on customer relationships nor would we be able to confirm any inquiries received from law enforcement agencies related to our customers.”

IC Expert did not return a request for comment. Delaware is a common location for the incorporation of businesses due to its low tax rate and protection of corporate secrecy.