Expert witness testimony for complex litigation involving damage analyses of lost profits, reasonable royalties, lost earnings, and lost value of business, forensic accounting, fraud investigation, investigative analysis of liability, marital dissolution, and tax planning and preparation. Excellent communicators with extensive testimony experience. Prior Big Four accountants. Specialties include: accounting, antitrust, breach of contract, business interruption, business dissolution, construction defects, delays and cost overruns, fraud investigation, asset tracing, intellectual property including patent, trademark and copyright infringement and trade secrets, malpractice, marital dissolution, personal injury and employment litigation, product liability, real estate, securities, spousal support, taxation, unfair advertising, unfair competition, valuation of businesses, and wrongful termination.
Business Litigation and Valuation Barbara Luna, PhD, CPA, CFE, ASA, CVA, ABV, CGREA, CCRA, CREA John Luna, JD/MBA, CPA, ABV, CFF Dean Atkinson, CPA, CFE, ABV, CAC, CFF David Turner, CPA, ABV, CFF Drew Hunt, MBA, CPA, ASA
Personal Injury / Employment Litigation Barbara Luna, PhD, CPA, CFE, ASA, CVA, ABV, CGREA, CCRA, CREA Venita McMorris, MA
Dr. Barbara Luna is the partner in charge of the commercial litigation department of White Zuckerman. She has been providing Forensic Accounting, Economic Damages, Valuation, and Expert Witness Services for the past 30 years and has testified in court over 450 times. She has a PhD in Applied Mathematics from Harvard University with application to Physics and Finance and a BA in Physics from Wellesley College. Barbara is a Certified Public Accountant, a Certified Fraud Examiner, an Accredited Senior Appraiser in Business Valuation, a Certified Valuation Analyst, Accredited in Business Valuation, a Certified General Real Estate Appraiser, and a Certified Financial Forensic. She previously was a partner with Coopers & Lybrand and has taught working capital management, business finance, forensic accounting and intermediate accounting at UCLA Graduate School of Management, California State University at Northridge and Pepperdine University.
John Luna is a partner in the commercial litigation practice of White Zuckerman. He analyzes Financial, Accounting, Economic Damages, Business, Real Estate and Valuation issues and testifies as an expert witness on his findings. He has been an investment banker with Macquarie Capital, GCA Savian and Lazard. John has a JD from UCLA School of Law (Order of the Coif), an MBA from UCLA Anderson School of Management (Edward W. Carter Fellow), and an AB in Engineering Sciences from Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation, a Certified Financial Forensic and a member of the California Bar.
Dean Atkinson is a partner in the commercial litigation practice of White Zuckerman. He has testified as an expert witness in Commercial Litigation and Family Law Matters and has been involved in Resolution and Settlement Negotiations since 1987. He holds credentials from the AICPA as a Certified Public Accountant, Accredited in Business Valuation and Certified Financial Forensics and from the Association of Certified Fraud Examiners. Dean is experienced and has qualified as an expert in business valuation, business litigation and family law matters.
Venita McMorris is a partner and an Economist in the Personal Injury and Employment practice of White Zuckerman. She has been providing economic damages and expert witness services for over 20 years and has testified extensively in court. She has a Master of Arts degree in Economics from California State University, Fullerton and a Bachelor of Arts degree from San Diego State University. She previously was a manager with Coopers & Lybrand and an economist with a medical malpractice trust in Southern California. Venita has taught macroeconomics and microeconomics to college students at Pasadena City College as a full-time tenured instructor and at Glendale Community College as a part-time instructor.
Los Angeles 15490 Ventura Boulevard, Suite 300 Sherman Oaks, CA 91403 Phone: (866) 981-4266 or (818) 981-4226 Fax: (818) 981-4278 Email: firstname.lastname@example.org Website: www.wzwlh.com
Dr. Jules Kamin received his Ph.D. in business economics, finance and management science from the University of Chicago Graduate School of Business, rated #1. He is an expert on Economic Damages impacting businesses and individuals.
Dr. Kamin brings to the practice of forensic economics a unique combination of educational background, practical business and teaching experience, and a proven record of expert retention and testimony in over 800 cases. He has testified, at trial, in more than 100 cases (federal and state court).
Commercial damages occur in breach-of-contract and business-tort cases that result in claims of lost profits or diminished business goodwill or business value. Intellectual-property-infringement cases and antitrust cases also can involve such loss claims. The measurement of damages in these types of cases follows a basic methodology, with some variations in intellectual-property matters. Measurement of damages in securities-fraud cases uses a different approach.
Beth A. Mohr, CFE, CFCS, CAMS, CCCI, MPA, PI, is a Police Practices expert with over 30 years of sworn and non-sworn investigative experience. Ms. Mohr has testified as an expert in numerous state and federal court proceedings, depositions, and administrative hearings federal and state courts, including New Mexico, Ohio, Illinois, Arizona, California, and Washington state. Ms. Mohr has testified on a variety of subjects, including police procedures, police misconduct, white collar crime and fraud examinations. Her expertise has been verified by the courts via a Daubert challenge, in which Ms. Mohr was found to be qualified as an expert in police practices generally, and well as the specific areas of interviewing, interrogation, false and recanted confessions, cognitive bias, investigations and investigative failures, vice, and human trafficking. Ms. Mohr is neutral, fair, and her opinions are rooted in provable facts, as well as academic literature, where appropriate. She strives to balance her cases between defense and plaintiff-sided cases, and also provides habeas consulting services.
Ms. Mohr is credentialed as a Nationally Certified Law Enforcement Instructor by the IADLEST, and is one of fewer than 150 individuals who have been nationally certified as an expert law enforcement instructor. She is a Certified Fraud Examiner, Certified Anti-Money Laundering Specialist (CAMS), Certified Financial Crimes Specialist (CFCS) and a Certified Cyber Crimes Investigator (CCCI). She is also a Private Investigator (PI) licensed in New Mexico, Arizona, and California.
Areas of Expertise:
Police Practices and allegation of Police Misconduct
Use of Force, Excessive Force, Deadly Force
Taser, ECWs, and other uses of force intended to be less-lethal
Interviewing, Interrogations & False and Recanted Confessions
Habeas Consulting, including death penalty cases
Failure to Train / Failure to Supervise
Police Policy, SOPs
Fraud & White-Collar Crime
Vice & Human Trafficking
Cryptocurrencies / Bitcoin
Retaliation & Qui Tam
Workplace Violence & Sexual Harassment
Private Investigations & PI Failures
During her career with the San Diego Police Department, Ms. Mohr was awarded three Commanding Officer’s Citations, which were the highest awards offered by the San Diego Police Department for investigative acumen at the time. After retiring from the San Diego Police Department, she conducted death penalty mitigation investigations, and other complex felony investigations, including homicide and white-collar cases, for the Whatcom County, Washington, Public Defender’s Office. This includes conducting investigations of allegations of police misconduct for the City of Albuquerque Independent Review Office. Ms. Mohr recently chaired the City of Albuquerque’s Police Oversight Board, a civilian board which was created as part of the US Department of Justice’s Consent Decree with the City of Albuquerque and the Albuquerque Police Department.
Ms. Mohr has published a chapter entitled “Skepticism”, in the newly-released book The Art of Investigation Revisited, as well as having penned articles for bar journals and other peer-reviewed publications. Ms. Mohr has taught courses on law enforcement topics including interviewing techniques, investigative ethics, evidence collection, financial and fraud investigations, and many other topics. Her ethics courses, investigative courses, and fraud courses are certified for law enforcement credit.
Certified Fraud Examiners build solid careers by considering all potential legal pitfalls, anticipating problems and taking opportunities to educate others about CFEs’ roles and responsibilities. For example, were precluded from opining about the legal guilt or innocence of any party in any of our cases…
This article will discuss the forensic accounting expert, but these same strategies apply to other types of expert witnesses in a variety of fields, including medical experts, psychologists, accident reconstruction experts, engineers and other forensic experts. The consulting expert is a member of the legal team whose job it is to support the advocacy of the attorney.
What is Bitcoin, and how might it impact your practice as a criminal defense attorney? In this article we’ll look at Bitcoin, what it is and how it works; we’ll discuss how bitcoins are used, both for illicit purposes, as well as for legal and legitimate business purposes. We will also examine how you might encounter bitcoins; discover ways
Robert Radley's practice is the longest established private independent laboratory in Great Britain dealing solely with the Forensic Examination of Handwriting and Documents. Mr. Radley is a trained forensic scientist specialising exclusively in this field. He has written numerous papers and publications in forensic science journals on forensic document examination relating to a variety of aspects of this work and has presented these to scientific meetings both in this country and abroad. He has been on the Editorial Board of the International Journal of Forensic Document Examiners.
Since 1971, Mr. Radley has been consulted in over 9,000 cases involving questioned documents with instructions received from all over the world. These generally relate to signature authentication and/or handwriting identification together with other areas of document examination which are dealt with on a routine basis, including non-destructive instrumental analysis of inks, paper, alterations, erasures, typewriting, printing, indented and electrostatic writing impressions in documents (ESDA), photocopy examinations, dating queries and determination of sequences of writings. He has trained as a Single Joint Expert and regularly deals with such cases. His laboratory is extensively equipped with the necessary instrumentation for the forensic examination of documents.
Mr. Radley has given evidence on several hundred occasions as an expert witness in the courts throughout the UK and also courts in Australia, New Zealand, Brunei, Hong Kong, Singapore, Malta, The Hague, The Republic of Ireland, Jersey, Cyprus, Germany, Switzerland, Kenya and Gibraltar.
Richard M. Teichner, CPA, ABV, CVA, MAFF, CFF, CRFAC, CRFAU, DABFA, FCPA, CGMA, CDFA, licensed in both Nevada and California, has over 45 years of experience in public accounting, and for approximately 25 of those years his areas of practice have been primarily providing expert services and consulting services in business litigation and family law matters. With offices in Reno and Las Vegas, Nevada, Mr. Teichner's practice extends to various jurisdictions throughout the United States. Although Mr. Teichner's services are mainly weighted toward complex business litigation and divorce matters, they also include performing valuations of businesses and business interests for estate tax and gifting purposes and for buy-sell situations. Clients have been both businesses and individuals involved in various industries, such as manufacturing, distribution, retail sales, construction, real estate development, and transportation, and in professional practices, e.g. medical, law and accounting, and other service businesses.
Litigation Matters - Expert services are provided to business litigation and family law litigation attorneys representing either plaintiffs or defendants. Mr. Teicher has testified over 45 times at trial and approximately 40 times at depositions. He has been engaged as a testifying expert or consultant in a variety of complex business litigation and family law matters. Such matters have involved forensic accounting, damages claims; contract disputes; disputes among business owners; fraud, including white collar crime; breaches of fiduciary duty; standards of care; and personal injury and wrongful death. Family law matters have involved property division, tracing, marital waste, alimony, business valuations, and tax implications of divorce.
Areas of Expertise:
Economic Damages / Lost Profits
Personal Injury / Wrongful Death Damages
Divorce and Family Law Matters
Business Valuations / Appraisal
Intangible Assets Appraisal
White Collar Crime
Standards of Care; Breach of Fiduciary Duties
Reno Office 3500 Lakeside Ct, Suite 210 Reno, Nevada, 89509 Telephone: 775-828-7474 or (775) 530-5106
Las Vegas Office 8275 S. Eastern Avenue, Suite 200 Las Vegas, Nevada 89123 Telephone: 702-724-2645 or (702) 467-8335
CPA, CFE, CPEA, CFF with 35 years of experience as a forensic accounting testifying expert. Damage calculations in construction, intellectual property (copyright infringement, trademark infringement, patent infringement, DMCA, trade secrets), breach of contract, reasonable royalties, wrongful termination, personal injury, consumer product liability & royalty audits. A financial contract terms expert. 2017 California CPA of the Year & 2012 Certified Fraud Examiner of the Year.
Expert in unjust enrichment, lost profits & statutory damages. Industries: construction, machinery, security, toys, pharmaceuticals, software, hardware, medical devices, media, entertainment, energy, music, film, security, healthcare, personal injury, apparel & consumer products. Real world experience as Chief Audit Officer of Beats, KPMG Partner, and at Occidental Petroleum, Unocal, and Disney. While at Ernst & Young, led national fraud and royalty auditing. Vice Chair ('16-'17) Board of Regents of the 80,000+ member Association of Certified Fraud Examiners. More than 1,500 forensic accounting contract investigations.
Complex Economic Litigations As An Economic Damages Expert Witness. Mr. Blum has worked on simple to several billion-dollar complex litigations. He has been retained as an expert witness for more than 140 matters that required a detailed report. His reports have been identified as best examples by judges. . His damage calculations have consistently been accepted over other experts with settlements up to $1 billion. Broad range of clients for leading law firms such as Amgen, Microsoft, Disney, Dolby, Sony, Paramount Pictures, Mattel, GM, Sears, IGT, IMG, Tessera, Philips, Diageo, Harley-Davidson, DKNY, Chrysler, Ross, Steven Spielberg, Tom Hanks, Shark Tank, WWE, Warner Bros., McDonalds, SAG, DGA, WGA, Conor McGregor, UMB Bank, Bank of America, Everlast, Fate Therapeutics, Medtronic, etc.
Royalty auditing is a niche service that has exploded in popularity over the last 20 years. The primary purpose of a royalty audit is to test whether a licensee has complied with a license agreement or statutory requirement. The royalty auditor is hired by an intellectual property owner (aka, licensor) or minerals owner to inspect the books and records of a licensee primarily to determine if usage-based monetary amounts have been paid as contractually required. In addition to monetary damage calculations, most royalty audits examine for breach of contract in a wide variety of areas, such as intellectual property protection, record keeping, distribution channels, and permitted usage.
This book navigates readers through the nuances of drafting the best possible financial terms for license and other self-reporting agreements and shows how proper monitoring and auditing should occur once a deal is in place. The 2014 Edition includes updated information on how to properly write the financial aspects of royalty contracts to protect the licensor, licensee, and other concerned parties. Additional sample terms and "real-world" agreements have also been included.
This book navigates the nuances of drafting financial terms for license and other self-reporting agreements and shows how proper monitoring and auditing should occur once a deal is in place. This book will modernize and remold how agreements are written and will greatly enhance the bottom line of licensors and other contractors. Lawyers involved in drafting license and other self-reporting contracts typically understand boilerplate provisions but not the financial nuances that are subject to high degrees of interpretation that eventually costs their clients significant money and business relationships.
Setec Investigations offers unparalleled expertise in computer forensics and electronic discovery, providing highly personalized, case-specific forensic analysis and litigation support services to assist in the investigation, handling, and prosecution of computer-related crimes or misuse.
Setec Investigations combines today's most advanced computer forensics and litigation support expertise with a business- and legal-friendly approach, resulting in a sound analytical foundation that carefully balances critical investigative requirements with vital legal and evidentiary needs.
Setec Investigations incorporates a cross-disciplinary team comprised of computer forensic investigators, attorneys, law enforcement specialists, and seasoned business professionals who have established a proven track record of success since 1997.
Setec Investigations possesses the necessary combination of technical expertise, understanding of the legal system, and specialized tools and processes enabling the discovery, collection, investigation, and production of electronic information for investigating and handling computer-related crimes or misuse.
Explore our range of service offerings:
Computer Forensic Investigations
Computer forensics and enterprise investigation services identify, gather, analyze, and preserve electronic evidence to establish a sustainable posture for internal or legal action.
Manage large volumes of electronic data and quickly identify and isolate electronic evidence that is critical to the success of a litigation.
Legal consultants and attorneys translate litigation issues into strong case strategies that effectively utilize electronic evidence.
Supports the resolution of security incidents and active litigations by offering impartial and independent expert testimony, opinions, and customized reports in legal proceedings.
Identifying pertinent evidence on computer systems is essential to the discovery process in today's world, as it is believed that over 70% of information stored in computer systems is never reproduced in hard copy form
It is estimated that over 90% of all documents are now created electronically, although most of them are never printed; therefore, legal professionals are being challenged by a drastic increase in electronic evidence
Greg Litster has over 18 years of experience in the Banking Industry specializing in Check Fraud Prevention, High-Security Checks, and Expert Witness Services. With his vast knowledge and expertise in the area of fraud, garnered from his experience in developing safeguards against it, Mr. Litster is well-equipped to provide Expert Witness services to organizations and attorneys for both Plaintiff and Defense. He has been retained for matters including:
CHECK FRAUD - EMBEZZLEMENT - CYBER CRIME
Background: As a Senior Vice President and head of his bank’s Financial Services Division, Mr. Litster was charged with responding to a 1990s epidemic rise in fraudulent checks hitting his bank's corporate customers’ accounts. He established stronger internal controls and helped create fraud prevention products, including a completely new type of check called the SAFECheck. Mr. Litster organized the SAFEChecks Division within the bank and over the next three years, fraud losses and attempts dropped by 95%.
Mr. Litster acquired the SAFEChecks Division from the bank in 1997. SAFEChecks continues to be America’s leader in check fraud prevention. SAFEChecks offers many styles of high security business and personal checks, Positive Pay software, secure check writing software, envelopes, toner, and pressure seal equipment.
Expert Witness Case Samples:
Deluxe Corporation v. St. Paul Fire and Marine Insurance Company;
Experi-Metal, Inc. v. Comerica Bank;
First National Bank of Colorado v. Robert W. Baird & Co.
Mike Wakshull is a civil and criminal court-qualified document examiner who partners with legal clients to dissect the evidence presented in handwritten and computer-generated questioned documents. His valid approach often produces winning arguments during the trial. Wakshull applies his scientific training to examine questioned documents which is a court requirement. He uses generally accepted practices such as SWGDOC and ANSI/ASB standards. His laboratory is well-equipped with high powered digital microscopes, VSC80, ESDA, high quality digital scanners, and software. He has built a large forensic reference library. Wakshull is skilled at creating and explaining complex exhibits in easy-to-understand language and pictures. His courtroom approach is to teach and engage the trial participants—opposing attorney, judge and jury.
Mike Wakshull holds a graduate school certificate in Forensic Document Examination. Since 2010 Mr. Wakshull has worked and studied in the science and discipline of Document Examination and Handwriting Analysis. He is one of only a handful of forensic document examiners with graduate school training in the science of forensic document examination. His opinion is always based on sound fundamentals of evidence. Mr. Wakshull has spoken at International and local conferences and seminars and also holds professional certifications that bring unique skills to your case. As a Certified Quality Engineer, Mr. Wakshull studied the science of variability and applied this to the analysis of handwriting and documents. As a Certified Information Systems Auditor, he applies his knowledge of information systems and technology to the analysis of documents.
Q9 Consulting, Inc. Has both an extensive research library and laboratory. Q9 Consulting, Inc. serves Southern California counties of Riverside, San Diego, Orange, San Bernardino, and surrounding regions. Mike has worked cases from 29 states and five countries. Work is accepted from all other locations.
You have hired a forensic examiner to analyze evidence for your civil case. After a thorough examination of the evidence, the forensic examiner delivers a weak forensic opinion toward favoring your theory of the case. Will the examiner's weak opinion help you in trial?
Generally, document examiners state that a source signatures is needed to show that the signature on a document is cut from another document then pasted onto the document in question. In this case study, a technique is presented to demonstrate how a cut-and-paste was discovered without the source signature.
When she was a girl, the young woman had emigrated with her family to the United States from her home country in Africa. She grew up in the northeastern USA and was now attending college. As part of her application for United States citizenship she must present her birth certificate. Her father sent the birth certificate to her. The birth certificate had apparent alterations. Government officials refused to accept the birth as valid because her appearance did not match the age on the birth certificate. She was born in 1994 yet birth certificate appears to state her year of birth as 1984.
The divorce had been finalized 15 years earlier. The husband had moved on with his life. He was happily remarried and enjoying his retirement years. The ex-wife could not let go. She sued in the Superior Court of Los Angeles claiming the husband would not relinquish rights to real property and other interests that had been part of the divorce settlement.
The decedent signed a life insurance beneficiary form a few weeks after having brain surgery. The plaintiff claimed the signature was not executed by the decedent. The defense claimed that the decedent had signed the document and the differences are attributed to the effects of brain surgery.
As with any other profession, document examiners have a range of expertise and experience. As important as it is for your client to make a clear assessment of your abilities, it is up to you to determine in advance, with a high degree of accuracy, whether the document examiner you plan to hire will perform the most accurate assessments and be ready to back up those assessments with a scientifically repeatable methodology in court.
None of us wants to feel that our opinions are tainted by bias. The ability to recognize when bias is an influence in an expert's opinion and the skill of an expert to overcome his or her biases is integral to an expert's credibility.
The Most Dangerous Animal of All was co-written by the estranged son of California’s infamous Zodiac killer to reveal his father’s true identity. When the book hit the streets the skeptics were in full force. Just like those who mocked the boy who cried wolf, no one could blame them. Too many people had already claimed to either be the killer or to know who he really was.
Forensic document examination, performed correctly, is a reliable discipline that can demonstrate the innocence of your client or the guilt of your opponent. Used strategically, it can help you settle out of court. When court is necessary, your document examiner can present a case so clearly that the outcome is beyond doubt. To achieve this, your document examiner must be proficient in the latest techniques and adept at reporting results.
" Q9 Consulting, Inc. announces the release of a new book, The End of the Zodiac Mystery, How Forensic Science Helped Solve One of the Most the Most Infamous Serial Killer Cases of the Century by Michael Wakshull."
Enterprise Software Litigation Experts Panorama Consulting Group
Panorama Consulting Group specializes in Enterprise Resource Planning (ERP) Systems and has multiple testifying experts for failed software litigation. This high-profile firmis called upon to investigate the feasibility of litigation, provide software expert witness testimony, and build background reporting for some of the industry’s highest-profile software lawsuits. They have worked with organizations ranging from multi-national conglomerates to boutique and large law firms, as well as state offices of the Attorney General.
As independent enterprise software experts, Panorama Consulting Group has hands-on experience with hundreds of software vendors. Their firm is not tied to a single law firm or software vendor, allowing them to focus on all types of clients and industries.
Litigation Support: The experts at Panorama Consulting Group work for both plaintiffs and defendants, software vendors and system integrators, and their customers. Their differentiator is using a team-based approach to provide expertise beyond just the testifying expert, which is cost-effective and efficient for their clients. They have multiple software expert witnesses available for provision of reports, depositions, and testimonies.
Fraud and Misrepresentation
Breach of Contract
“Off-the-shelf” Software Capability Misrepresentation and Claims
Undefined Roles / Poorly Executed Responsibilities (Internal project team, VAR, ERP vendor, ERP consultant, or system integrator)
Lack of Skills and Competencies
Poor Project Management
Poor Benefits Realization
Poor Implementation Planning, Resourcing and Budgeting
Following a failed ERP implementation, this state government agency was analyzing the feasibility of a lawsuit against its software selection and implementation partner. The government agency had contracted with the consulting firm to assist in the replacement of its tax collection systems but was forced to stop work after nearly two years of delays and inadequate staffing.
Panorama’s Expert Witness team was retained to provide a forensic analysis and written report to the court regarding the failed implementation of a major software developer’s ERP/payroll system. The goal of the implementation was to allow for the generation of accurate and traceable employee payrolls for a large governmental entity.
The team at Nolte Analytics, LLP includes experts with over 40 years of experience performing Damage Analyses, Valuation, Economic Studies, and Financial Investigations. Their experience prevents false starts and avoidable errors, delivering more cost-effective results.
Clients have included companies in the following industries: aerospace, automobile, banking, beverages, construction, electronics, technology, energy, entertainment, food, government, insurance, oil and gas, pharmaceuticals, restaurants, retail, and more.
The experts at Nolte Analytics have been quoted or published in the following, often multiple times: The Wall Street Journal, Los Angeles Times, The Associated Press, The New York Times, The Washington Post, Daily Journal, Los Angeles Lawyer, Los Angeles Business Journal, and many others for their opinion on matters relating to their area of specialization.
Litigation Support - Nolte Analytics' client work focuses primarily on valuation of businesses and intangible business assets, economic studies, royalty and fraud auditing, and litigation-related financial analysis. Their experts have served many of this country’s prominent companies and most of the largest law firms, with thousands of hours of testimony and over 200 trial testimonies. They typically present conclusions graphically, using a proprietary presentation system. As a result, they have an unequalled track record of judges and juries accepting their conclusions.
Areas of Expertise:
Business and intangible asset appraisal, loss of business value, minority shareholder disputes, buy-sell agreements
Commercial damages measurements, including, unjust enrichment, lost profits, disgorgement, breach of contract, business interruption, business interference, patent infringement, trademark infringement, patent, copyright and trademark infringement, theft of trade secrets, reasonable royalties
Employment claims, wrongful termination, wrongful death, personal injury, future lost earnings, loss of earnings capacity, loss of benefits
Financial accounting Forensic accounting, royalty and compliance audits, fraud investigations
Mr. V C Misra is a leading Forensic Handwriting, Finger Print and Document Examiner with over 21 years of experience. He has solved and given opinion on thousands of cases in India, UK, USA, Canada, Japan, Australia, Germany, Italy, France, Russia, South Africa and UAE.
Mr. Misra's Expertise Includes:
Examination of Handwriting, Signatures, Fraudulent Additions and Alterations
Approximate Age of Documents
Photo Static and Scanned Transplantations of Signatures
Traced, Freehand and Impersonation Forgeries
Denial of Normal or Disguised (Changed) Signatures
Body Writings on Account Opening Forms
Denial of Withdrawal of Money
Development of Latent Finger or Palm Prints from the Cheques
Bank Documents by Ninhydrin (Chemical) Method Used for Impression Sweat on Paper
Opinions on Folds
Sequence of Strokes and Distinction Between Inks
Insertion of Typed or Printed Matter
Fake Currency Notes
Credit Card Forgeries
Identification of Computer Typed Documents
Fake Seals and Rubber Stamps
Mr. Misra's Expert Opinion is Available in the Following Languages: English; French; German; Russian; Spanish; Hindi; Gujarati; Urdu; Marathi; Regional Languages of India or Abroad.
Air Force Police Bank of Tokyo Bechtel (India) Bennett & Coleman Birla Soft C.R.P.F. Delhi Police Delhi University Duncan Industries Electrolux I.C.I. Fertilizer IIT New Delhi & Kanpur
Industries & MNC's J & K Bank JNU New Delhi L.I.C. Main Detective Agencies Private Parties Punjab National Bank Skanska Standard Chartered Bank State Bank of India U.P. Financial Corporation U.P. Police
Michael Levine is one of the most decorated Supervisory Agents in the history of the Drug Enforcement Administration. A US Law Enforcement Procedure Expert, Mr. Levine has many decades of courtroom experience (civil & criminal) as a Trial consultant and Expert Witness, including 25 years of service with DEA, Customs, BATF, and the IRS Criminal Investigations Division. Mr. Levine's supervisory and other law enforcement experience includes being in command of task force units combining officers of FBI, BATF, IRS, Customs, NYPD and other police agencies, service as an Internal Affairs supervisory investigator, a senior inspector with the Department of Justice OPR, Office of Professional Responsibility, and Director of a sheriffs department drug bureau.
Mr. Levine, during his decades of trial experience, both as a senior law enforcement officer including the past 30 years as a professional trial consultant, has qualified as an expert witness for both prosecution and plaintiff as well defense, in federal and state courts including 19 states, Puerto Rico and 8 foreign nations. He offers full trial consulting and investigative services in both criminal and civil matters as follows: Expert Witness File Review and Strategy Assessment; Case Particular Design of Cross-Examination "menus"; Investigative, Technical and Research Support; Expert Witness Report and/or Affidavit Preparation. Utilizing his extensive experience as a Supervisory Internal Affairs Investigator, he can also identify the elements of probable cause indicative of false reporting, cover-up, and the concealment of Brady materials. Since the year 2007 he has been retained by the Atlanta and DeKalb County District Attorneys Offices, to conduct police-involved shooting reviews and as such has testified before criminal grand juries leading to the indictment and conviction of law enforcement/violators.
Mr. Levine specializes in full trial consulting services and expert testimony in criminal and civil matters and has testified as an expert in the following areas of expertise:
Use of Force - Reasonableness, Excessive, Deadly
Informant Recruitment, Management, Corroboration
Investigative Procedures, Interview Tactics
Title Three Investigations / Electronic Eavesdropping Devices
Narcotic / Drug Enforcement
Undercover Use of Informants to Entrap
Internet Drug Trafficking
Blind Mule Defense
Undercover for Internet Child Predatory Practices
Undercover Entrapment (all areas)
International drug trafficking practices and mores
Reasonableness of Arrest Tactics, Raids, Search Warrants
Michael Levine is the only US law enforcement expert ever admitted to testify before a Japanese court, (Japan v Goldstein) and used the Blind Mule Defense, which resulted in an acquittal. He is a best-selling author, media consultant, lecturer and police instructor with extensive experience as court-qualified expert witness and trial consultant in civil and criminal matters.
Since leaving the Department of Justice, he has been retained in excess of 500 occasions as a trial consultant/expert witness throughout the United States, Canada, England and Japan. Mr. Levine has also remained active as a police instructor in the US, Canada and Australia. In January of 2008, his police instructional manual "Undercover Tactics and Informant Handling" previously written for the Department of Justice, was published by the New York State Department of Justice Services and utilized as an instructional manual for New York State law-enforcement. The manual was subsequently edited and republished by the US State Department for the instruction of Brazilian Federal Police which was conducted by Mr. Levine and his team of US-based experts. The manual was subsequently republished via academia.edu from where it is now among the top .05% of Global downloads by police agencies, attorneys and researchers.
Relying on data taken from 45 years of professional experience as a Drug Enforcement Administration (DEA) supervisory agent, U.S. Department of Justice (DOJ) expert on undercover and informant handling procedures, trial consultant, expert witness, and police instructor, the author details the evolution of the Reverse Sting operation and its related informant-handling practices, from a once valuable and effective investigative tool to a headline grabbing scam that has severely damaged our system of justice by obliterating the entrapment defense and turning the Reverse Sting into a way to make money for criminal informants.
Law enforcement agencies call them CIs (Cooperating Individuals, Confidential Informants, and/or Criminal Informants). Cops who use them call them stoolpigeons, stools, rats, chotas, etc. Intelligence agencies (Central Intelligence Agency [CIA], Defense Intelligence Agency [DIA], etc.) call them "assets" or the more confusing "agents."
On January 12, 2000, Gloria Cespedes-Cano and her teenaged daughter Sandra1 stepped through the doors of the LACSA (Costa Rican national airline) baggage department at John F. Kennedy International Airport and into a nightmare
During my 25-year career in Law Enforcement, working for four Federal law enforcement agencies - IRS Intelligence, BATF, Customs and DEA - I never lost a prosecution case. Here's the "secret" to my success
Fight Back, designed by Michael Levine, one of the most effective narcotic agents in drug war history and the author of NY Times bestseller Deep, is a tactical anti-drug manual for families, communities and schools. Called "the only drug plan ever to come out of America that made any sense" (Swedish Carnegie Institute), the plan-unlike the, now, $1 trillion war on drugs-has proven itself effective wherever employed.
The Big White Lie, by New York Times best-selling author and former DEA undercover agent, Michael Levine, is a fly-on-the-wall look at the top-secret deep cover operation that ripped the lid off CIA sabotage of the War on Drugs. The New York Times described the book as a "hair-raising" non-fiction book that "moves with the speed of a first-rate thriller."
"Deep Cover," a NY Times bestseller by former DEA agent Michael Levine, is a first-hand account of the sabotage of a DEA undercover sting operation that threatened to expose US government ties to drug financed governments in Mexico, Panama and Bolivia. As the NY Times put it: "A fascinating, exciting and sometimes horrifyingly comic tale...
Mary Wickens, JD, CFE, CHC has over 35 years experience in the Healthcare Insurance, Managed Care, and Compliance Industry. Her experience includes advising and counseling health care providers, insurers, government contractors, and others in compliance, ethics, fraud and abuse, Medicare, Medicaid and Federal Employees Plan, managed care, and other matters.
Background Experience - Ms. Wickens is a former compliance officer for a major health insurer and former legal and compliance specialist for a CMS Medicare Program Safeguard Contractor. Also a former operations director for government programs (Medicare Part C, Medi-gap, and FEHBP) for a major HMO, she is experienced with government audits and investigations, commercial audits, as well as self-reporting and internal investigations.
Ms. Wickens has decades of experience as in house counsel to HMOs and health insurers. She has drafted, developed, negotiated, and implemented numerous healthcare provider-payor contracts, and developed and implemented codes of conduct, ethics programs, compliance programs and numerous corrective action plans.
Litigation Support - Mary Wickens provides litigation support, including skilled expert services, reports and testimony in federal False Claims Act cases, arbitrations, and provider-payer disputes. She is an experienced testifying expert, responsive to the needs of counsel, with excellent report writing skills. Ms. Wickens' services are available to counsel representing both plaintiff and defendant.
This brief describes: Which government agencies and health care providers have power to act and what are those powers? Who controls testing and reporting results and who has the power to isolate individuals, impose quarantines and take other steps to mitigate the outbreak.
The US Department of Justice (DOJ) recently joined a federal qui tam lawsuit1 brought against a private equity firm that specializes in health care pharmacies. Notably, the case also charges individual partners of the private equity firm, Riordan, Lewis & Haden, Inc. (RLH) based in Los Angeles2. They are charged with violations of the federal Anti-Kickback Statute (AKS) and the federal False Claims Act (FCA) in connection with their management of Diabetic Care Rx/Patient Care America (PCA), a compounding pharmacy. The case involves reimbursements from TRICARE, the health care program for the military and their families.
Health care fraud and abuse cases are often won or lost on the effective use of expert witnesses. As health care fraud cases have become more complex and technical, the scope and use of expert testimony has proliferated, and the successful use of experts is one of the lawyer's most important jobs. False Claims Act, Anti-Kickback Statute, and Stark Law cases all demand various types of experts to assist the trier of fact in understanding the nature of the case, the morass of rules at play, the evidence, and a variety of billing, valuation, contractual, technical, and compliance concepts. Increasingly, expert reports and testimony play a pivotal role in motions for summary judgment, as well as at trial. Experts also are used in "conference room litigation," such as mediations or negotiations between defense counsel and enforcement agencies. This article is the result of interviews with health care fraud litigators and expert witnesses in the field who identified their best practices to produce optimum outcomes for their clients.
William R. Legier is a Certified Public Accountant, Certified Fraud Examiner, and Certified in Financial Forensics. With over 51 years in business, he has extensive forensic accounting and complex commercial litigation experience.
Mr. Legier is a former senior accountant for Arthur Andersen & Company, international CPA firm, and a former chief financial and operating officer for a $100 million diversified corporation. He currently lectures on accounting, finance, tax, business and business information technology, management control systems, business valuation, fraud, and forensic accounting to groups sponsored by RCA, IBM, Louisiana State University, Tulane University, A. B. Freeman School of Business, University of New Orleans, and other leading companies and institutions
Litigation Support - Mr. Legier's expert witness services include the forensic analysis and explanation of complex financial transactions with the use of advanced automated graphic design and display techniques. He provides testimony in Federal and State Courts throughout the US for leading national law firms and Fortune 100/500 companies in areas including: