Today’s Topics
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Passion
Legal Resolution and Courts Overview
Criminal Litigation Process
FORENSIC ACCOUNTING - BA124 - 2015
Caveats
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I am not an attorney
Always obtain legal advice
FORENSIC ACCOUNTING - BA124 - 2015
Legal System
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State court system
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Federal court system
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Note the time and cost of using the
legal system for resolution
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Recall our earlier discussion about the
lack of legal resolution
FORENSIC ACCOUNTING - BA124 - 2015
State Courts:
State and Local Laws
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Lower trial courts (i.e. Municipal
Court)
Superior court
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Generally a function of amount of suit
Appellate Court
State Supreme Court
FORENSIC ACCOUNTING - BA124 - 2015
Federal Courts:
Federal Laws
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Bankruptcy and Tax Magistrates
Tax Court and U.S. District Court
Circuit Court of Appeals (12 circuits)
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9th Circuit (our circuit) is extremely
liberal
U.S. Supreme Court
FORENSIC ACCOUNTING - BA124 - 2015
Litigation Process
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Criminal, civil or no litigation
Settlement often takes place before
trial
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Why do you think that is?
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Criminal Trial
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Public impact
Jail, fines and restitution
12 jurors
Unanimous verdict
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Beyond a reasonable doubt
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Civil Trial
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Violation of private rights
Compensation for damages
6 -12 jurors
Often judge-only based hearings
Unanimity not required
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Preponderance of the evidence
FORENSIC ACCOUNTING - BA124 - 2015
Criminal Litigation Process
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Defendant’s rights strictly protected
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4th, 5th and 6th amendments
Federal rules of evidence and criminal procedures
Process
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Filing of charges
Arresting and charging the defendant
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Preliminary hearing of Indictment by a Grand Jury
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Illegal searches preclude the use of the evidence—patience!
Less public disclosure via a Grand Jury
Arraignment—not guilty, guilty or “nolo contendere”
Discovery and Pre-trial Motions
Trial
Appeal
FORENSIC ACCOUNTING - BA124 - 2015
Civil Litigation Process
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Investigation and Pleadings
Discovery
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Requests, questions and depositions
Subpoenas
Motions
Settlement Negotiations
Trial and Appeal
FORENSIC ACCOUNTING - BA124 - 2015