Archuleta & Associates Investigative Services, a Division of Archuleta & Associates, Inc., has been providing investigative services within various industries since 1982. They are the overwhelming leaders within the CA Central Valley. The clientele of Archuleta & Associates, Inc. consists of every level of business, from both the private and public sector. Due to the wide range of services provided and their 25 years within the industry, they have worked with an extremely diverse and vast clientele base, from the largest of litigation firms to the smallest of personal clients.
Robert A. Archuleta launched his career as a Private Investigator in 1983, after five years as an officer, investigator and sergeant for the Lodi Police Department, followed by stints as an engineering contractor and a deputy U.S. Marshal. Among his other clientele, Mr. Archuleta has been as an Expert Witness for the Department of Consumer Affairs for the State of California.
Keegan Linscott & Associates, PC is a full-service accounting firm with more than 27 years of experience providing expert services as Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency and Restructuring Advisors.
KLA's litigation support team assists clients and their attorneys to prepare for the financial and economic facets of settlement or trial proceedings. They perform in-depth analyses and provide clear and detailed explanations of findings. They assist attorneys as consultants or in the court in a wide range of cases and investigations. Their role can involve fact-finding, discovery, settlement negotiations, trial support, and expert witness testimony.
The professionals at KLA have testified as experts in Federal, District, Bankruptcy, State, and Tax Courts, as well as before arbitration panels. They have the proven ability to develop and communicate compelling analyses of accounting, economic and financial information to judges and juries in plain, simple language through affidavits, written reports, oral testimony, and trial graphics.
Litigation Support Services:
Analyze damages involving commercial litigation and damages involving individuals, including lost profit analysis, owner disputes, employee/employer disputes, personal injury, and business interruption claims
Evaluate the opposing party's financial damages report to uncover any hidden facts or missing information in a business damages case
Divorce litigation, including analysis of sole and separate property issues
Locate hidden assets
Analyze preference claims, inter-company transfers of assets, and fraudulent conveyances
Christopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan Linscott & Associates and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services.
Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now PricewaterhouseCoopers), and Peat Marwick (now KPMG). He has more than 30 years of experience in public accounting.
Mr. Linscott specializes in the areas of Litigation Support, Bankruptcy Reorganization, Fraud Investigations and Prevention, and Business Consulting. He has served clients in industries including construction, health care, home builders and developers, law firms, manufacturing and distribution, non-profit, professional services, real estate, restaurant franchises, retail service, and wholesale.
Mr. Linscott is a Member of the Arizona Society of CPA's, American Institute of Certified Public Accountants, National Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, and a Director of the Board of Directors at Bashas’.
Joseph B. Matheson, CPA, ABV, CVA, DABFA, FACFEI, CITP, CFF, CFE, is a Certified Public Accountant, with over than 30 years of public and private accounting experience. Mr. Matheson is a Certified Valuation Analyst (CVA) by the National Association of Certified Valuation Analysts (NACVA, one of the oldest and most prestigious certification organizations) and is Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA). He is also a Fellow of the American College of Forensic Examiners Institute (FACFEI), holds a Diplomate from the American Board of Forensic Accountants (DABFA), and is a Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners. In addition, Personal Financial Specialist (PFS), and a Certified Financial Forensics (CFF) all of which are earned from the AICPA. Mr. Matheson has taught various accounting and business classes for the Small Business Development Centers of New Jersey (part of the SBA), continuing education classes to other CPAs, and was a member of the Speakers Bureau for the New Jersey State Society of Certified Public Accountants.
Litigation Support - Joseph Matheson uses Forensic Accounting and Auditing skills to provide an analysis of financial records in conjunction with dispute resolutions, as well as fraud and theft investigation. His damage measurement methods can determine the extent of financial loss and illegal accounting practices. Mr. Matheson is qualified and testifies as an expert witness in New Jersey State and Federal Courts. He also provides analysis to mediation attorneys to assist in settlement.
Areas of Expertise:
Business Valuation for bankruptcy, partner and shareholder disputes, contract disputes, marital disputes
Valuation of closely held businesses, stock options and restricted stock for capital gain, gift tax and compensation purposes
Wage and economic loss reports, business interruption loss reports, divorce (lifestyle analysis, tax-effected balance sheet preparation, alimony, and child support analysis)
Identity theft remains a top priority for the Internal Revenue Service in 2014. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. This year, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.
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...
Security Risk Management Expert Witness Alan Robinson
Alan J. Robinson brings over 35 years of Security / Law Enforcement experience to the security, safety, fire safety, emergency management field. Mr. Robinson is a former Supervisor, Protection Services for Disney-ABC, Inc. in New York, where he coordinated the security of millions of dollars in equipment for both Reagan Presidential Inaugurations. While at Disney-ABC, he was credited with creating the first hostage negotiation training class after an incident at ABC News in Washington, D.C.
Background Experience: For the past 25 years, Mr. Robinson has been the Director of Protection and Security Services/Emergency Management for Atlantic Health System; a hospital system based in New Jersey where he manages: Public Safety and Security, Fire/Life Safety, Emergency Management, Investigations, and Special Events for a healthcare system that approximately 10 million square feet of physical plant and campus, spread throughout New Jersey.
Mr. Robinson directly and indirectly manages over one-hundred (100) security officers, investigators, fire safety officers, emergency management officers, and contract law enforcement officers. He has successfully navigated numerous external agency regulatory compliance surveys including those from the “Joint Commission,” State Department of Health, New Jersey Office of Homeland Security, and New Jersey Office of Counter-Terrorism.
Litigation Support: Mr. Robinson has been retained to provide consultation, security analysis, and security expert witness testimony by plaintiff and defendant in a wide variety of civil suits. He is available to consult and testify in matters concerning:
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