Business fraud cases are rarely built overnight. Prosecutors spend months—sometimes years—collecting documents, interviewing witnesses, and piecing together financial records in an attempt to prove criminal conduct. But here’s the truth: what may look like a rock-solid case to the government often has critical flaws. And that’s where an experienced defense team comes in.
At Simmons & Wagner, we’ve sat on both sides of the courtroom. As former Orange County District Attorneys, we understand how prosecutors think, what they look for, and how their cases can collapse under pressure. If you’re being investigated or have been charged with business fraud, here’s what you need to know about how these cases are built—and how we tear them apart.
How Prosecutors Build a Business Fraud Case
1. They Start with a Paper Trail
Business fraud charges often stem from financial inconsistencies or irregularities—missing money, unusual accounting entries, false invoices, or discrepancies in financial statements. Prosecutors rely heavily on documents, including:
- Internal ledgers and bank records
- Emails, text messages, and meeting notes
- Tax returns and financial disclosures
- Contracts, invoices, and wire transfers
Their goal is to construct a timeline that suggests intentional misrepresentation or deception for personal or business gain.
2. They Rely on Witness Testimony
Federal and state prosecutors often lean on:
- Whistleblowers (disgruntled employees, former partners)
- Cooperating witnesses (individuals facing charges themselves)
- Auditors or consultants who identify suspicious patterns
Witnesses are used to establish what you allegedly knew and when you knew it—key to proving intent to defraud.
3. They Use Broad Statutes
Wire fraud, mail fraud, conspiracy, and securities fraud statutes are intentionally broad, giving prosecutors flexibility to charge nearly any misrepresentation involving communication or commerce. They often file multiple overlapping charges to increase pressure on defendants to settle or cooperate.
4. They Seek Leverage
Prosecutors may:
- Freeze assets
- Subpoena business partners or clients
- Threaten additional charges
- Publicize investigations to damage reputations
These tactics are designed to coerce early plea deals—often before a full defense has even been presented.
How Defense Attorneys Break These Cases Down
An experienced criminal defense attorney doesn’t just react—we proactively dismantle the government’s narrative, one element at a time.
1. We Challenge the Narrative of Intent
To prove fraud, prosecutors must show you acted knowingly and willfully to deceive.
We dig into the evidence to show:
- Your actions were based on reasonable business decisions
- You relied on internal teams, consultants, or outside professionals
- Any discrepancies were the result of oversight, not intent
2. We Undermine Witness Credibility
Witnesses often have their own motives—revenge, leniency, financial gain. We scrutinize:
- Inconsistencies in their statements
- Prior conflicts or disciplinary records
- Potential benefits of cooperating with prosecutors
Exposing bias or unreliability can significantly weaken the government’s case.
3. We Reframe Complex Transactions
Prosecutors often oversimplify financial events to paint them as criminal. We bring in forensic accountants and industry experts to clarify:
- Why certain decisions made financial sense
- How accounting standards or regulations were reasonably interpreted
- That the transaction was legitimate, not deceptive
4. We Attack Procedural Violations
Improper subpoenas, overbroad search warrants, or coercive interrogation tactics can lead to the exclusion of key evidence. We review every move the government made during the investigation—and fight to suppress any evidence obtained unlawfully.
5. We Negotiate From a Position of Strength
When the case is weak, prosecutors know it. Our aggressive approach and deep understanding of prosecution strategy allow us to:
- Negotiate reduced charges or civil resolutions
- Avoid indictments altogether through pre-charge advocacy
- Secure dismissals or trial acquittals when the facts demand it
Why Experience on Both Sides of the Courtroom Matters
At Simmons & Wagner, we’ve built fraud cases—and we’ve dismantled them. Our background as former Orange County District Attorneys gives us unmatched insight into what prosecutors look for, where their cases fall short, and how to strike first.
If you’ve been accused of business fraud—or suspect an investigation is coming—don’t wait until it’s too late.
The earlier we get involved, the more opportunities we have to protect your future.
Contact Simmons & Wagner today for a confidential consultation. The prosecution may be building a case—let’s start building your defense.