12/20/2013· Law Enforcement
Criminal Informants - A Tool For Entrapment
By: Michael Levine
"Gentlemen, in this business, you're only as good as your rats."-Lecture on the Handling of Criminal Informants (CIs) from U.S. Treasury Law Enforcement Academy, August, 1965
6/25/2014· Police Practices & Procedures
By: Michael Levine
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.
10/29/2013· Police Practices & Procedures
By: Michael Levine
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."
8/25/2002· Police Practices & Procedures
Law Enforcement Experts - The Underused Defense Weapon
By: Michael Levine
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
7/8/2006· Expert Witnessing
By: Michael Levine
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
7/26/2020· Accounting
How To Identify A Company's Financial Distress By Using Cash Flow Statements
By: Michael Pakter
It is essential that creditors, managers, and shareholders - as well as the attorneys who advise them - timely identify and respond to signs of a company’s financial distress. Financial distress, according to Investopedia, “is a condition in which a company or individual cannot generate revenue or income because it is unable to meet or cannot pay its financial obligations
12/27/2019· Damages
Attaining Reasonable Certainty in Economic Damages (Part II of III)
By: Michael Pakter
The purpose of this article—the second of three on this topic—is to provide the reader with an understanding of Chapter 2 (Costs) of the 2018 Practice Aid as well as certain other publications containing a body of knowledge on the best practices for developing “avoided or saved costs,” sometimes referred to by the courts as incremental costs.
11/25/2020· Damages
Attaining Reasonable Certainty in Economic Damages: What Constitutes Best Evidence (Part III of III)
By: Michael Pakter
The purpose of this article - the third of three (Part I and Part II) on this topic - is to provide the reader with an understanding Chapter 3 (What Constitutes Best Evidence) of the 2018 Practice Aid as well as certain other publications containing a body of knowledge on the best evidence to support economic damages in a court of law
10/5/2019· Damages
Attaining Reasonable Certainty in Economic Damages (Part I of III)
By: Michael Pakter
The AICPA has issued two practice aids, one on 2015 and most recently in November 2018, focused on the calculation of economic profits and damages. The purpose of this article—the first of three on this topic—is to provide the reader with an understanding of Chapter 1...
1/22/2021· Damages
Economic Damages Calculations: Ex-Ante and Ex-Post Considerations
By: Michael Pakter
The choice and use of an ex-ante or ex-post analysis can lead to divergent results in protracted litigation. The article provides an illustration of how and why the results may differ. Litigation consultants are advised to consider the above and await instruction from legal counsel regarding the approach that needs to be taken.
Attorney at Law · Expert Witness · Litigation Consultant
