Digital evidence or electronic evidence is any probative information stored or transmitted in digital form that a party to a court case may use at trial.

The process of handling digital evidence or electronic evidence must be conducted in a forensically sound manner to ensure court admissibility. 

We are experts in IRS forensic accounting with specialized knowledge and training in IRS digital evidence and examination of that evidence.

While many courts have applied the Federal Rules of Evidence some courts notice that digital evidence or electronic tends to be more voluminous, more difficult to destroy, easily modified, easily duplicated, more expressive and more available and sometimes treat digital evidence or electronic evidence differently for purposes of authentication, hearsay, the best evidence rule, and privilege.

In December 2006, strict new rules were enacted within the Federal Rules of Civil Procedure requiring the preservation and disclosure of electronically stored evidence.  However, a more comprehensive foundation is required.  The American Law Reports lists a number of ways to establish the comprehensive foundation and suggests the proponent demonstrate:

• The reliability of the computer equipment
• The manner in which the basic data was initially entered
• The measures taken to insure the accuracy of the data as entered
• The method of storing the data and the precautions taken to prevent its loss
• The reliability of the computer programs used to process the data
• The measures taken to verify the accuracy of the program

Digital evidence and electronic evidence will continue to be a critical element of all types of legal matters as well as non legal.

Forensic Accountants are trained to examine massive amounts of evidence and question seemingly benign documents.  Forensic Accountants look behind the facade and do not accept the records at their face value because the documents may not be what they appear to be.

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