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