White collar crimes often center on financial records—bank statements, spreadsheets, ledgers, and tax filings. Prosecutors may act as though the numbers speak for themselves. But in reality, financial evidence is rarely as clear as it seems. Misinterpretations, incomplete data, and flawed assumptions can lead to unfair charges.
At Federal Criminal Attorneys of Michigan, we work with clients facing both state and federal charges. When financial evidence is at the heart of a case, we dig into the details to uncover what the numbers really show and what they don’t.
Start With the Source: Is the Evidence Reliable?
Financial documents carry weight in court, but their reliability is not a given. We start by questioning where the records came from and how they were handled.
Many financial records are compiled manually. That leaves room for simple human error—typos, mislabeling, or omitted entries. Even when software is used, the data still depends on how it’s entered and by whom. If those inputs are flawed, the conclusions will be too.
We also examine the chain of custody. If documents changed hands multiple times before reaching law enforcement, it’s worth asking:
- Who created the records?
- Who reviewed or altered them?
- Were they properly preserved and documented?
If we can show that the evidence was mishandled or is incomplete, it may be possible to have some or all of it excluded.
Interpreting Numbers Isn’t Always Straightforward
Even when records are accurate, the meaning behind the numbers is not always obvious. Prosecutors often rely on financial analysts to draw conclusions about intent, but we know that numbers can be read in more than one way.
For example, a series of transfers between accounts might look suspicious until you understand the business purpose behind them. We work with forensic accountants who can offer alternative explanations, grounded in industry practice or financial reality.
Assumptions also play a big role in how numbers are presented. If a chart shows “missing funds,” we ask: Based on what formula? What timeframe? What records were included, and which were left out? These are the kinds of questions that create doubt in a jury’s mind.
Expose Gaps and Omissions in the Government’s Case
Sometimes, what’s missing from the financial evidence is just as important as what’s included. Prosecutors may highlight specific transactions without showing the broader context. That can lead to a distorted picture.
We look for:
- Missing documents or records that would fill in the timeline
- Bank activity that was left out of charts or summaries
- Incomplete audits or reports used to draw sweeping conclusions
By pointing out what the evidence doesn’t show, we raise reasonable questions about its fairness and accuracy.
Undermine Witness Credibility
The people who interpret financial evidence often play a significant role in shaping the case. That’s why we focus closely on their background, methods, and testimony.
When a government witness takes the stand, we may challenge:
- Whether they had firsthand knowledge of the records
- If their methods followed standard accounting practices
- Whether they ignored alternative explanations that could help the defense
- Any signs of bias or incentive, such as cooperation agreements
We also present our own financial experts, who can demonstrate to the court that different, equally valid interpretations exist.
Use Motion Practice to Limit Harmful Evidence
Before a trial even begins, we can take steps to limit the impact of financial evidence. One of the most effective tools is filing pretrial motions to exclude documents or summaries that are misleading, unreliable, or overly prejudicial.
We may move to exclude:
- Charts that oversimplify complex data
- Financial summaries based on incomplete or questionable inputs
- Documents that lack proper authentication
- Evidence that invites speculation rather than proving fact
These motions don’t always succeed, but they often narrow the case and protect our client’s rights.
Your Defense Starts With a Closer Look at the Numbers
White collar prosecutions often rely on financial records that look convincing on the surface. But when we take a closer look, those records can reveal more questions than answers. With the right defense strategy, we can expose flaws, challenge assumptions, and push back against unfair conclusions.
If you’re under investigation or facing charges tied to financial evidence, don’t wait. Contact Federal Criminal Attorneys of Michigan to review your case. We’re ready to help you take control of the facts and fight for your future.
