Embezzlement (Penal Code § 503)

Embezzlement involves the fraudulent taking of property entrusted to the defendant, most commonly in an employment, fiduciary, or corporate context. The severity of the charge depends on the amount involved. Embezzlement of $950 or less is a misdemeanor; amounts above $950 can be charged as felony grand theft, with penalties scaling based on the total amount taken. Large-scale embezzlement prosecutions frequently involve parallel civil proceedings and significant victim restitution demands. Our firm defends embezzlement charges through thorough forensic accounting analysis and a direct challenge to the prosecution’s evidence of intent and authorization.

Identity Theft (Penal Code § 530.5 / 18 U.S.C. § 1028)

Identity theft involves using another person’s personal identifying information without authorization for fraudulent purposes. California identity theft is a wobbler carrying up to 3 years in state prison for a felony conviction. Federal aggravated identity theft under 18 U.S.C. § 1028A carries a mandatory consecutive 2-year sentence on top of the underlying offense. Our firm defends identity theft charges at both levels, challenging the prosecution’s evidence of authorization, knowledge, and intent.

Money Laundering (Penal Code § 186.10 / 18 U.S.C. § 1956)

Money laundering involves conducting financial transactions with proceeds of specified unlawful activity to conceal their origin, promote the underlying illegal activity, or evade tax reporting requirements. California money laundering is a felony carrying 16 months, 2, or 3 years in state prison. Federal money laundering carries up to 20 years per count, with additional civil forfeiture of all assets involved in or traceable to the laundering scheme. Our firm defends money laundering charges through forensic financial analysis and challenges to the prosecution’s tracing methodology.

Bribery and Corruption (Penal Code § 67 / § 68 / 18 U.S.C. § 201)

Bribery charges arise in both public and private contexts, including bribery of public officials, commercial bribery, and bribery in connection with government contracts. Federal bribery charges under 18 U.S.C. § 201 carry up to 15 years in federal prison per count. Our firm defends bribery and corruption charges by challenging the prosecution’s characterization of payments as bribes rather than legitimate business transactions, and by scrutinizing the conduct of government informants and undercover officers in corruption investigations.

Tax Evasion and Tax Fraud (26 U.S.C. § 7201 / § 7206)

Federal tax evasion under 26 U.S.C. § 7201 carries up to 5 years in federal prison per count. Filing a false tax return carries up to 3 years per count. Tax fraud investigations are conducted by IRS Criminal Investigation, one of the most sophisticated law enforcement agencies in the federal government, and the evidence they develop is typically extensive and detailed. Our firm defends tax fraud cases through forensic accounting analysis, challenges to the government’s revenue calculations, and voluntary disclosure negotiations where appropriate.

Securities Fraud (15 U.S.C. § 78j / 18 U.S.C. § 1348)

Securities fraud encompasses insider trading, Ponzi schemes, investment fraud, and manipulation of publicly traded securities. Federal securities fraud carries up to 20 years in federal prison. SEC and FBI investigations of securities fraud are among the most resource-intensive white collar investigations conducted by federal agencies. Our firm defends securities fraud charges through meticulous analysis of trading records, communications, and the government’s theory of materiality and scienter.

Healthcare Fraud (18 U.S.C. § 1347)

Healthcare fraud involving Medicare, Medi-Cal, and private insurers is prosecuted aggressively by federal authorities in Los Angeles, which is one of the highest-volume healthcare fraud enforcement regions in the country. Federal healthcare fraud carries up to 10 years per count, and up to 20 years if serious bodily injury results. Our firm defends healthcare providers, billing companies, and medical businesses against healthcare fraud allegations, scrutinizing billing practices, coding decisions, and the government’s medical necessity determinations.

Forgery and Check Fraud (Penal Code § 470 / § 476)

Forgery involves falsely making, altering, or using a written document with the intent to defraud. It is a wobbler offense in California, with felony forgery carrying 16 months, 2, or 3 years in state prison. Check fraud charges arise from the issuance of fraudulent checks and carry similar penalties. Our firm defends forgery and check fraud cases through challenges to the element of intent and the prosecution’s handwriting and document analysis evidence.