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Today’s Topics

Today’s Topics. Passion Legal Resolution and Courts Overview Criminal Litigation Process. Caveats. I am not an attorney Always obtain legal advice. Legal System. State court system Federal court system Note the time and cost of using the legal system for resolution

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Today’s Topics

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  1. Today’s Topics • Passion • Legal Resolution and Courts Overview • Criminal Litigation Process FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-1

  2. Caveats • I am not an attorney • Always obtain legal advice FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-2

  3. Legal System • State court system • Federal court system • Note the time and cost of using the legal system for resolution • Recall our earlier discussion about the lack of legal resolution FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-3

  4. State Courts: State and Local Laws • Lower trial courts (i.e. Municipal Court) • Superior court • Generally a function of amount of suit • Appellate Court • State Supreme Court FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-4

  5. Federal Courts:Federal Laws • Bankruptcy and Tax Magistrates • Tax Court and U.S. District Court • Circuit Court of Appeals (12 circuits) • 9th Circuit (our circuit) is extremely liberal • U.S. Supreme Court FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-5

  6. Litigation Process • Criminal, civil or no litigation • Settlement often takes place before trial • Why do you think that is? FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-6

  7. Criminal Trial • Public impact • Jail, fines and restitution • 12 jurors • Unanimous verdict • Beyond a reasonable doubt FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-7

  8. Civil Trial • Violation of private rights • Compensation for damages • 6 -12 jurors • Often judge-only based hearings • Unanimity not required • Preponderance of the evidence FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-8

  9. Criminal Litigation Process • Defendant’s rights strictly protected • 4th, 5th and 6th amendments • Federal rules of evidence and criminal procedures • Process • Filing of charges • Arresting and charging the defendant • Illegal searches preclude the use of the evidence—patience! • Preliminary hearing of Indictment by a Grand Jury • Less public disclosure via a Grand Jury • Arraignment—not guilty, guilty or “nolo contendere” • Discovery and Pre-trial Motions • Trial • Appeal FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-9

  10. Civil Litigation Process • Investigation and Pleadings • Discovery • Requests, questions and depositions • Subpoenas • Motions • Settlement Negotiations • Trial and Appeal FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-10

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