A former NSW police officer-turned barrister has had his assets frozen by a Sydney court following allegations from Swiss authorities that he may have embezzled $US36.5 million ($55.8 million).

Barrister Evatt Tamine, who was granted immunity against prosecution, was to be the key witness at the trial of his former boss, Texan billionaire Robert T. Brockman, in a case described by prosecutors as the “largest ever tax charge against an individual in the United States”.

But Brockman, who made his fortune providing software to car dealerships, died in August 2022 before his case went to trial. The 81-year-old billionaire was facing 39 charges, including wire fraud, money-laundering, tax evasion, evidence tampering and conspiracy .

Tamine, 61, is now facing allegations that he misappropria

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