Comments on: KPMG Defendants File for Mistrial http://www.taxgirl.com/kpmg-defendants-file-for-mistrial/ Paying taxes is painful... but reading about them shouldn't be. Sat, 21 Nov 2009 20:16:58 -0500 http://wordpress.org/?v=2.8.6 hourly 1 By: Peter http://www.taxgirl.com/kpmg-defendants-file-for-mistrial/comment-page-1/#comment-7704 Peter Wed, 03 Dec 2008 21:45:53 +0000 http://www.taxgirl.com/?p=1889#comment-7704 The best legal minds generally don't choose to work for the government. That is why you see so many prosecutions look like they're being run by the Keystone Cops. The best legal minds generally don’t choose to work for the government. That is why you see so many prosecutions look like they’re being run by the Keystone Cops.

]]> By: Peter http://www.taxgirl.com/kpmg-defendants-file-for-mistrial/comment-page-1/#comment-7703 Peter Wed, 03 Dec 2008 21:44:28 +0000 http://www.taxgirl.com/?p=1889#comment-7703 I'd like to "skip" dinner with Scarlett Johansson. I’d like to “skip” dinner with Scarlett Johansson.

]]> By: Kyle http://www.taxgirl.com/kpmg-defendants-file-for-mistrial/comment-page-1/#comment-7597 Kyle Wed, 26 Nov 2008 07:40:57 +0000 http://www.taxgirl.com/?p=1889#comment-7597 Psha! The swamps of Louisiana are AWESOME during the summer! Psha! The swamps of Louisiana are AWESOME during the summer!

]]> By: Charles Thomas http://www.taxgirl.com/kpmg-defendants-file-for-mistrial/comment-page-1/#comment-7585 Charles Thomas Tue, 25 Nov 2008 14:55:46 +0000 http://www.taxgirl.com/?p=1889#comment-7585 Kelly, Maybe I have a bit too much of the defense attorney in me, but I love it when the prosecution falls apart. Few things make me happier than seeing the gov't stumble! Rebecca, While prosecutors are not required to lay out their theory of the case, if they do so they are ordinarily required to stick with it. Having briefly worked for a brilliant federal defense attorney, the constant back and forth of filings and counter-filings very clearly lay out the theory of the case. This will be doubly so in a major tax fraud case, where the discovery will extend into the hundreds of thousands of pages. Also, in a federal case, the gov't is stuck with the allegations in the indictment. If the indictment alleges one theory of the case, but the proofs support a different (or even an additional) theory of the case, then that is a constructive amendment to the indictment and a violation of the grand jury clause of the Fifth Amendment. Kelly,

Maybe I have a bit too much of the defense attorney in me, but I love it when the prosecution falls apart. Few things make me happier than seeing the gov’t stumble!

Rebecca,

While prosecutors are not required to lay out their theory of the case, if they do so they are ordinarily required to stick with it. Having briefly worked for a brilliant federal defense attorney, the constant back and forth of filings and counter-filings very clearly lay out the theory of the case. This will be doubly so in a major tax fraud case, where the discovery will extend into the hundreds of thousands of pages.

Also, in a federal case, the gov’t is stuck with the allegations in the indictment. If the indictment alleges one theory of the case, but the proofs support a different (or even an additional) theory of the case, then that is a constructive amendment to the indictment and a violation of the grand jury clause of the Fifth Amendment.

]]> By: Rebecca http://www.taxgirl.com/kpmg-defendants-file-for-mistrial/comment-page-1/#comment-7583 Rebecca Tue, 25 Nov 2008 13:55:01 +0000 http://www.taxgirl.com/?p=1889#comment-7583 A defense attorney has to do everything she can (as long is it is not illegal nor violates the rules of professional conduct) to defend her client and keep her client from suffering consequences whether or not her client is guilty. I don't think though that the prosecution has any duty to outline their theory and stick with it. As long as the prosecution has given all information to the defense that the defense is entitled to, I don't think it matters what their theory is. Keep us updated and let us know what the ruling is, exciting stuff! A defense attorney has to do everything she can (as long is it is not illegal nor violates the rules of professional conduct) to defend her client and keep her client from suffering consequences whether or not her client is guilty. I don’t think though that the prosecution has any duty to outline their theory and stick with it. As long as the prosecution has given all information to the defense that the defense is entitled to, I don’t think it matters what their theory is.

Keep us updated and let us know what the ruling is, exciting stuff!

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