Today’s TopicsCaveatsLegal SystemState Courts: State and Local LawsFederal Courts: Federal LawsLitigation ProcessCriminal TrialCivil TrialCriminal Litigation ProcessCivil Litigation ProcessFORENSIC ACCOUNTING - BA124 - 2011 Slide 18-1Today’s TopicsPassionLegal Resolution and Courts OverviewCriminal Litigation ProcessFORENSIC ACCOUNTING - BA124 - 2011 Slide 18-2CaveatsI am not an attorneyAlways obtain legal adviceFORENSIC ACCOUNTING - BA124 - 2011 Slide 18-3Legal 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 resolutionFORENSIC ACCOUNTING - BA124 - 2011 Slide 18-4State 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 CourtFORENSIC ACCOUNTING - BA124 - 2011 Slide 18-5Federal 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 CourtFORENSIC ACCOUNTING - BA124 - 2011 Slide 18-6Litigation ProcessCriminal, civil or no litigationSettlement often takes place before trialWhy do you think that is?FORENSIC ACCOUNTING - BA124 - 2011 Slide 18-7Criminal TrialPublic impactJail, fines and restitution12 jurorsUnanimous verdictBeyond a reasonable doubtFORENSIC ACCOUNTING - BA124 - 2011 Slide 18-8Civil TrialViolation of private rightsCompensation for damages6 -12 jurorsOften judge-only based hearingsUnanimity not requiredPreponderance of the evidenceFORENSIC ACCOUNTING - BA124 - 2011 Slide 18-9Criminal 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AppealFORENSIC ACCOUNTING - BA124 - 2011 Slide 18-10Civil Litigation ProcessInvestigation and PleadingsDiscoveryRequests, questions and depositionsSubpoenasMotionsSettlement NegotiationsTrial and