liability ssed deadline. me other reason what is meant by "reasonable degree of pro- al certainty." ENSIVE PROBLEM de entitled "You Go e and then prepara Scort E. Miller, CPA, CVA has given an example of an expert witness in his article Litigation Engagement. So Now What." in The Valve Examiner. Read his example and of mistakes that the expert made in his expert witnessing engagement. CPA for 15 years, tax services but does have any experience in lite on can provide profitable crice areas being to roviding this type of work that he should and and exciting practice as Let's assume there is a CPA. Calvin P. Anderson. Calvin has been a practicing CPA has a successful CPA firm providing a full range of traditional accounting and tax ser litigation support or business anpraisal services. Neither Calvin nor his staff have any tion support or business valuation Calvin learns from another CPA that litigation support and business valuation cann growth areas for CPA firms. He remembers hearing and reading about these practice areas areas for CPA firms and decides that he is interested and wants to consider providing this His friend informs him of an upcoming three-day seminar on litigation support that he should Calvin takes the class and gets fired up about the prospects of entering this new and exciting prace When he gets back to his office, he immediately calls all his attorney prospects and lets them can provide these services. He develops marketing literature that he sends to his attorney conta many other attorneys in his local area. Its now mid-July and he gets a call from an attorney with a large firm in his home town. Calvin excited. Working for such a large firm like this one could really help his litigation practice grow. TL attorney. Justin C. Esquire, with Peterson, Jones, Haskins and Dingle, LLP asks him about his current practice, education, experience, and whether he has any experience with economic analysis. Calvin says, "Of course, I have been doing financial analysis for over 15 years as a part of assisting my clients and besides you have to analyze financial statements when you do financial statement work." When Esquire asks if he has any experience testifying before, Calvin says yes, knowing that the only time he did was when a diem was getting divorced and they asked him to comment on the income reported on his client's tax return He thinks, "It was so easy, this can't be much different." Esquire asks his fees and Calvin tells him $150 per hour. Calvin had heard that you could get premium rates for litigation work, so he quoted 20 percem above his normal rate of $125 per hour. Esquire tells Calvin he is willing to pay $135 per hour. thinking he is getting a $10 per hour premium, jumps at the chance. Esquire realizes $135 per cheap and that Calvin is not asking for a retainer. Esquire thinks he is getting a great deal to Mr. Esquire says. "Okay. Let me talk to my client, and I will call you in a couple of weeks excited but nervous. He can't wait to start, but realizes this is new territory for him. Two weeks getting a great deal for his client. n a couple of weeks." Calinis Two weeks go by, and approved the he doesn't hear from Esquire. Three weeks later, he gets the call from Esquire. His client has app cost of hiring Calvin. Esquire says he will prepare the engagement letter and mail it to Calvin to Calvin waits for the engagement letter. It is now late August and the engagement letter He sends Esquire an email about the status of the engagement letter, and Esquire responds now but will get to it. In late September, the engagement letter comes; Calvin signs it a returns it to Mr. Esquire without carefully reviewing it first. Feuire calls him in the first week of October and discusses the engagement. It is a w tion action and Esquire represents the employer. He explains to Calvin that he needs to damages heure is low, because he thinks his client could lose. Calvin tells Esquire that he to Calvin for signature ment letter hasn't come e responds that he is bus gns it and immediate a wrongful termini S to make sure the that he will do the best As a detail list of the articles he have to give the ww it anyway. Opm, Juin s i ne to take his wife out to dinner for e aming. This wat w thousche day knew how to do one of these unately for him. E r hat he needs his CV and thar Calui mation sources he used for his opinion, the work he did to come to binds in he gave by deposition or ar trial over the past four years, and a list of Condu the past seven years s ince him he needs ir NOW. Esquire immediate sarnane m e he is wing to give him a one Calvin's report prior na miring i ro the court. Dudley knows he doesn' t and his refusal could harm E l defense, but he decides that he will allow to i to Esquine in time His wife reminde will meet her at the she testified several years ago in in a diveni on how Esquire a by listing all his po ucational background dients, the Dortenburgers a sve Dorf the frame and tears it Now he is not only him for the professional courtesy and what happens if I don't get this to Calvin panic "What should I do?" he thinks. calls his wife and tells her something came up and he has to work for a while. His they have reservations at 6:30pm, and he tells her not to worry and that he will me Calvin relies he doesnt have a CV prepared and knows he festified several yea s , bur based upon ho but cant remember when He isnt exactly sure whata is his CV like a resume for a job interview bu he thinks it is a resume. He Johs salary and positions Inch of employment, transferable skills, and educar He sit back and tries to remember when he testified for his clients, the Door he goes into his storage room and scours his his dead files. He hnally finds the box with the los hles. As he pulls the box out of the storage rack. he carches his shirt on the frame things worse, he scared the back of his wrist on the frame and it is bleeding. Now he about his work for Esquire, he is angry He looks through the file and finds the date. He puts a sentence in his CV stating here of his audients, the Dorfenburgers, in 1998. He hasn't written any articles, so he doesn't i At 6:15 pm. the phone rings and it's his wife. She asks where he is and if he will be time. He tells her not to worry that he may be a few minutes late but to have a drink and he He then starts working on his report again. He struggles with it and finally faxes it to pm. He dashes out of his office and races to the restaurant. He gets there at 7:30 p.m. B wife is just finishing her third martini and ordering a fourth. Not only is his wife extremel et him, she is tips. He looks awful because he is covered with dust, his shirt is ripped, and there his shirt and pants. Needless to say, dinner did not go very well. The next morning, he gets a call from Esquire telling him he got his report and it still doen Gerything that is required. Calvin, I thought you had experience and knew what you were doin do you!" Esquire says. Calvin's tongue gets stuck in his throat and he coughs and manages to testified in the de soit indicate an be at the rest and he will be that lly faxes it to Esquire at: 7:30 p.m. By this time, is wife extremely angry with ed, and there is blood "Well, not doing reports, but I am an excellent analyst." Esquire realizes Calvin doesn't know wher heck he is doing and starts to think about how he can save face with his client and get a reasonable te submitted by the end of the day. Esquire tells Calvin to email him his files and that he will pull it together into the right format. As p.m., he gets a call from Esquire's legal assistant who tells him that she will be emailing him the signatu pape and he needs to print it, sign where indicated, and fax it back immediately. He grabs the signatur page, signs it, and faxes it back to her immediately. Calvin is swamped with work from a large audit the he dropped to do Esquire's work, so he just files the signature page away and gets back to his other work Calvin never reviews the report. On December 29th, Calvin is preparing his month end invoices and statements and notices that Esqu hasn't paid any of his invoices. He sends Esquire an email, and Esquire replies that per the engage letter, he doesn't get paid till the end of the case. Calvin reviews the engagement letter and te not only is Esquire correct, he only gets paid if the client prevails! Calvin doesn't hear from Esquire until February 2nd, Esquire calls to tell him that they has luck settling, so trial is scheduled for February 10th and he needs to meet with him at - 8th for trial prep and to bring his files with him. Although it is in tax season. Calvin takes som consolation that it is early February and not in March or April. At noon on February 8th, Calvin tells his staff to hold all his calls and leave him alo must prepare for his meeting with Esquire. At 1:30 p.m. as he is getting ready to leave a call from Esquire telling him the trial has been postponed and he will let him know w be rescheduled. Calvin is finally having something go his way! He heard that most cases that this one will so he will never have to testify. that they have had to at 2 p.m. on the takes some mind him alone because he ty to leave his office, he goes know when the trial st cases settle and boyo On March ist, he gets a call from Esquire. The trial has been hree days. Esquire tells what day or what a lvin they should the trial has been rescheduled for April 4th and should last spurthouse two hours after he calls him e so he will call meet on Saturday the 2nd for trial prep and that he isn't sure Alvin. He also tells Calvin has he should be prepared to be at the able to handle my regular tax client appointm bin i ch what do Idol What do I do?," he thinks, "How will be im e ?" If be in court Calvin hadn't already had questions about why he ty at moments When they meet on April 2nd, Calvin himself into, he sure does the plaintiff will put their case on first sheden anticipate calling him on the F and is told that ire when he anticipates being so be ready on che 5th, 6th, or 7th depending on how things go Calvin stops for a moment and it was only a three-day trial. How can it go one in Mops for a moment and asks, "I thought you said you? Do you really think trials yo exactly the length show are planned for! He a newbie, are equire chuckles and doesn't happen often as you might think so be prepared to be called at any time. Calvin gets depressed again. "How will I deal with the many client meetings days and be available to Esquire when he needs in the many client meetings I have scheduled on those Calvin thinks. He tries resche appointments and having his staff cower for him, but there are still some clients that can Calvin thinks. He tries rescheduling some of his originally scheduledd ut there are still some clients that can only make the days. Fe forces the issue and tells those clients that he must reschedule because ne must be available for Esquire. The clients are not as understanding as he would lid o bey tell him they will call back when they know when they can come in Calvin thinks he better make Esquire happy with his te will have gone through this for nothine, because he will probably lose some or all the clients mell the clients he has put oft. April 4th, th, and oth come and go and at noon on the 7b. Calvin gets "the call to be at the con house at 2 p.m. Calvin immediately rush to bi l his schedule. He has to cancel three more appointments and more if he doesn't get back by 5 p.m. At 1:30 p.m., he grabs his file and heads to how 1-45 m. he walks into the courtroom and is told by the judge, "Get out! Witnesses are allowed during the testimony of other witnesses. "Well, that started off well, Calvin says to himself Se he leaves and sits down outside the courtroom. Two o'clock comes and goes and still no Esami R 320 m he still hasn't been called to testify He has read every document in his admittedly thin) G r ado en times by now. It is now 4 p.m. and Esquire comes out to call him in to testify "Are you ready Calvin?" He replies, "As ready as I can be. Calvin enters and is sworn in. He sit down and for the first time realizes it is a jury trial. Esquire be- gins by asking him a few questions about his education and experience and then makes a motion to have Calvin admitted as an expert. Opposing counsel does not oppose the motion because the CV attached to Calvin's expert report shows a great deal of experience. Esquire asks Calvin just a few questions and lets plaintiff's counsel, Dudley Doright, cross examine Calvin Well, Dudley is a pretty good attorney and after reading Calvin's report, he knows Calvin hasn't done his work properly. Mr. Doright begins his cross examination by asking Calvin if he brought all his work papers with him today. Calvin says yes. Doright then asks the judge for a brief recess so he can review Calvin's work papers. The judge grants a 15-minute recess. Mr. Doright takes Calvin's work papers and sits down to review them. The judge and jury reenter and Doright begins his cross examination. He starts by asking Calvin how many times he has calculated damages in a wrongful termination matter, and does he have any training specifically doing these types of damages calculations. Calvin squirms and says. "Ah, no." Doright then asks him if his practice is primarily tax related. Calvin says, "We do other things than just tax work." Doright then asks, "Well what do you do, and what is the percentage breakdown?" Calvin thinks for a moment and says, 70 percent tax, 20 percent financial statement services, and 10 percent personal financial planning and business consulting." Calvin is then asked, "What percentage of your work is calculating economic damages?" Doright asks, "In reviewing your file, Mr. Anderson, I noted your engagement letter with Mr. Esquire's firm says that you only get paid if they win this case. Is that true?" "What?" Calvin says. Doright approaches, shows him the engagement letter, and asks the question again. This time Calvin has no choice but to say yes. Doright knows that he can get Calvin immediately excluded as an expert but decides that he can have more fun with Calvin by not doing so. Calvin, for the first time, realizes that he has fed himself to the wolves and will be lucky to leave the courtroom with his head intact. Mr. Doright then pulls out Calvin's report and questions him about his damages analysis. Doright asks Galvin to describe the elements of damages and why they are relevant in this case. Doright then asks Calvin if there are any others that he may have inadvertently missed. Calvin is totally stunned. He looks at Esquire while franticly flipping through his work papers, and then he gives Doright a blank stare not dem any times on Male FORENSE AND INVESTIGATIVE Acco Calvin about social By this time. vin answers, "S drew all of her vested they might have a nows that Calvin Calvin. He is contemplatin his lev erin about where he gotch owing how to respond Daniche chen reiterates. Well Mr. Anderson, all nyde may have missa Hoping it is a trick question he has seen that many & Onder), he answers, "Ne is all there. infortunately for Chine sion is not reality and Mr. Doright ask es workers comerio unemployment insurance, and pension benefits fost crawl into a hole and is a thar will be easier than going through this. Cal rity and unemployment insurance are rare, sono, and she voluntarily withdre funds and lived on them afiseer termination so she gave up any potential gain et Me Doriche is now smiling from ear to ear. Everyone in the courtroom committed hari-lari. Mr. Danisht sies back in his chair and looks at Calvin ho continue or let Calvin lave with his tail berween his legs. Donight decides that he wants to bring it all out so he asks Calvin about used in his analysis "Why did you choose six months? Where did you get the cost of insurang? Did you know that Ms. Broke was disabled and therefore time finding employment?" he asks. All Calvin can do is to sink lower and lo v e am $450 per month and therefore may have a month w into his chat bathis experts dame Je and then puls one, when Esquite die le stands up, walks in bo re about the quality oe overrules hisobi s not sure. Doch alvin that he was publie cont of the jury. De ds the notes in Calvin's own de motor and needs the damage to "Ah, ah, ah, ye ber to drive the po Calvin if it is true ce for themselves. Mment and why Esquial losses down. Celalui and pray for the forture to end. Derighe knows that Calvin has been destroyed but decides he needs to be sure the figure of $1.000.000 is the only one the jury thinks of, so he asks Calvin for his file and email berween Calvin and Esquire. He begins to ask Calvin a question about one, whe but the judge overrules him. Doright intends to read the email to the jury. He stands the jury box, then turns and asks Calvin if he had a conversation with Mr. Esquire about case. Esquire objects again on the grounds of attorney client privilege. The judge overrule Cain doesnt know what Doright is talking about so he tells the truth and says he's not sur the more of the conversation between Calvin and Esquire in which Esquire tells Calvin that he going to lose and needs the damages to be as low as possible. After reading it aloud in front of the Calvin if it is true. Calvin stammers, "Ah, ah, ah, yes?" Doright then hands the notes in Calvin into the jury to see for themselves. Mr. Doright decides to drive the point further inte and continues to ask Calvin about the comment and why Esquire told him that. Calvin says he doo Donight, knowing better, asks if it was to keep the potential losses down. Calvin looks at Es thinks he is about to have a heart attack. With what seems to be his last breath, Calvin says, "Yes then asks the final question. "Do you believe your damages calculation is correct?" Calvin hangs his and with a whimper he says. "No sir." Mr. Doright says that is all and sits down giving Esquire a chur for redirect. Esquire knows the case is now over, and he has no way of countering the plaintiff's who says her damages are $1,000,000. All Esquire can think about is why did that idiot make that per Esquire determines the best thing to do is to cut his losses and not question Calvin again. It is now approaching 5 p.m., so the judge ends the trial for the day and says it will start up again 9 am with any further witnesses Mr. Esquire may have. Calvin dashes out of the courtroom nearly tears. When he gets back to the office, he finds five messages from other CPAs asking for information on Calvin's "ex-clients so they can prepare their current year tax returns, Calvin sits at his desk sobbing it aches Doright and asks the hat, but he will take has just lost a couple of thousand dollars a year of income, pissed off his clients, and will never get a business from Esquire again, not to mention the potential malpractice issues. Calvin decides after fiasco never to do it again. Back at the courthouse, Esquire knows he has just lost his case; he approaches Doright an can still accept their last offer of $700,000. Doright says he is not predisposed to do that, but his client. Esquire watches as Doright speaks to Ms. Broke. He can see they are both laughing Calvin. Doright calls Esquire over and says, "We never thought we would get a million were hoping to settle this thing for about $400,000 to 500,000. Given the risk of getting has decided to take your gracious offer. Can you have a check to my office within three Back at his office, Esquire thinks back to his original interview with Calvin. He rem thought he was pulling the wool over Calvin's eyes with a $135 per hour rate and getting guy to give him the low damages figure he wanted. When Calvin submits his final bill. Esquire sends him an email saying that the enga he would only get paid if they prevailed. Calvin thinks Esquire may be right and ever issue he will be sued for malpractice, so he writes off the $4,000 bill. ughing at him and In bucks and actual of getting less, my dics three business days de low damages figurins eyes with a $135 cw with Calvin. He remembers hoe etting an inexperience he writes o s Esquire mawing that the engagement letter id even if he pushes liability ssed deadline. me other reason what is meant by "reasonable degree of pro- al certainty." ENSIVE PROBLEM de entitled "You Go e and then prepara Scort E. Miller, CPA, CVA has given an example of an expert witness in his article Litigation Engagement. So Now What." in The Valve Examiner. Read his example and of mistakes that the expert made in his expert witnessing engagement. CPA for 15 years, tax services but does have any experience in lite on can provide profitable crice areas being to roviding this type of work that he should and and exciting practice as Let's assume there is a CPA. Calvin P. Anderson. Calvin has been a practicing CPA has a successful CPA firm providing a full range of traditional accounting and tax ser litigation support or business anpraisal services. Neither Calvin nor his staff have any tion support or business valuation Calvin learns from another CPA that litigation support and business valuation cann growth areas for CPA firms. He remembers hearing and reading about these practice areas areas for CPA firms and decides that he is interested and wants to consider providing this His friend informs him of an upcoming three-day seminar on litigation support that he should Calvin takes the class and gets fired up about the prospects of entering this new and exciting prace When he gets back to his office, he immediately calls all his attorney prospects and lets them can provide these services. He develops marketing literature that he sends to his attorney conta many other attorneys in his local area. Its now mid-July and he gets a call from an attorney with a large firm in his home town. Calvin excited. Working for such a large firm like this one could really help his litigation practice grow. TL attorney. Justin C. Esquire, with Peterson, Jones, Haskins and Dingle, LLP asks him about his current practice, education, experience, and whether he has any experience with economic analysis. Calvin says, "Of course, I have been doing financial analysis for over 15 years as a part of assisting my clients and besides you have to analyze financial statements when you do financial statement work." When Esquire asks if he has any experience testifying before, Calvin says yes, knowing that the only time he did was when a diem was getting divorced and they asked him to comment on the income reported on his client's tax return He thinks, "It was so easy, this can't be much different." Esquire asks his fees and Calvin tells him $150 per hour. Calvin had heard that you could get premium rates for litigation work, so he quoted 20 percem above his normal rate of $125 per hour. Esquire tells Calvin he is willing to pay $135 per hour. thinking he is getting a $10 per hour premium, jumps at the chance. Esquire realizes $135 per cheap and that Calvin is not asking for a retainer. Esquire thinks he is getting a great deal to Mr. Esquire says. "Okay. Let me talk to my client, and I will call you in a couple of weeks excited but nervous. He can't wait to start, but realizes this is new territory for him. Two weeks getting a great deal for his client. n a couple of weeks." Calinis Two weeks go by, and approved the he doesn't hear from Esquire. Three weeks later, he gets the call from Esquire. His client has app cost of hiring Calvin. Esquire says he will prepare the engagement letter and mail it to Calvin to Calvin waits for the engagement letter. It is now late August and the engagement letter He sends Esquire an email about the status of the engagement letter, and Esquire responds now but will get to it. In late September, the engagement letter comes; Calvin signs it a returns it to Mr. Esquire without carefully reviewing it first. Feuire calls him in the first week of October and discusses the engagement. It is a w tion action and Esquire represents the employer. He explains to Calvin that he needs to damages heure is low, because he thinks his client could lose. Calvin tells Esquire that he to Calvin for signature ment letter hasn't come e responds that he is bus gns it and immediate a wrongful termini S to make sure the that he will do the best As a detail list of the articles he have to give the ww it anyway. Opm, Juin s i ne to take his wife out to dinner for e aming. This wat w thousche day knew how to do one of these unately for him. E r hat he needs his CV and thar Calui mation sources he used for his opinion, the work he did to come to binds in he gave by deposition or ar trial over the past four years, and a list of Condu the past seven years s ince him he needs ir NOW. Esquire immediate sarnane m e he is wing to give him a one Calvin's report prior na miring i ro the court. Dudley knows he doesn' t and his refusal could harm E l defense, but he decides that he will allow to i to Esquine in time His wife reminde will meet her at the she testified several years ago in in a diveni on how Esquire a by listing all his po ucational background dients, the Dortenburgers a sve Dorf the frame and tears it Now he is not only him for the professional courtesy and what happens if I don't get this to Calvin panic "What should I do?" he thinks. calls his wife and tells her something came up and he has to work for a while. His they have reservations at 6:30pm, and he tells her not to worry and that he will me Calvin relies he doesnt have a CV prepared and knows he festified several yea s , bur based upon ho but cant remember when He isnt exactly sure whata is his CV like a resume for a job interview bu he thinks it is a resume. He Johs salary and positions Inch of employment, transferable skills, and educar He sit back and tries to remember when he testified for his clients, the Door he goes into his storage room and scours his his dead files. He hnally finds the box with the los hles. As he pulls the box out of the storage rack. he carches his shirt on the frame things worse, he scared the back of his wrist on the frame and it is bleeding. Now he about his work for Esquire, he is angry He looks through the file and finds the date. He puts a sentence in his CV stating here of his audients, the Dorfenburgers, in 1998. He hasn't written any articles, so he doesn't i At 6:15 pm. the phone rings and it's his wife. She asks where he is and if he will be time. He tells her not to worry that he may be a few minutes late but to have a drink and he He then starts working on his report again. He struggles with it and finally faxes it to pm. He dashes out of his office and races to the restaurant. He gets there at 7:30 p.m. B wife is just finishing her third martini and ordering a fourth. Not only is his wife extremel et him, she is tips. He looks awful because he is covered with dust, his shirt is ripped, and there his shirt and pants. Needless to say, dinner did not go very well. The next morning, he gets a call from Esquire telling him he got his report and it still doen Gerything that is required. Calvin, I thought you had experience and knew what you were doin do you!" Esquire says. Calvin's tongue gets stuck in his throat and he coughs and manages to testified in the de soit indicate an be at the rest and he will be that lly faxes it to Esquire at: 7:30 p.m. By this time, is wife extremely angry with ed, and there is blood "Well, not doing reports, but I am an excellent analyst." Esquire realizes Calvin doesn't know wher heck he is doing and starts to think about how he can save face with his client and get a reasonable te submitted by the end of the day. Esquire tells Calvin to email him his files and that he will pull it together into the right format. As p.m., he gets a call from Esquire's legal assistant who tells him that she will be emailing him the signatu pape and he needs to print it, sign where indicated, and fax it back immediately. He grabs the signatur page, signs it, and faxes it back to her immediately. Calvin is swamped with work from a large audit the he dropped to do Esquire's work, so he just files the signature page away and gets back to his other work Calvin never reviews the report. On December 29th, Calvin is preparing his month end invoices and statements and notices that Esqu hasn't paid any of his invoices. He sends Esquire an email, and Esquire replies that per the engage letter, he doesn't get paid till the end of the case. Calvin reviews the engagement letter and te not only is Esquire correct, he only gets paid if the client prevails! Calvin doesn't hear from Esquire until February 2nd, Esquire calls to tell him that they has luck settling, so trial is scheduled for February 10th and he needs to meet with him at - 8th for trial prep and to bring his files with him. Although it is in tax season. Calvin takes som consolation that it is early February and not in March or April. At noon on February 8th, Calvin tells his staff to hold all his calls and leave him alo must prepare for his meeting with Esquire. At 1:30 p.m. as he is getting ready to leave a call from Esquire telling him the trial has been postponed and he will let him know w be rescheduled. Calvin is finally having something go his way! He heard that most cases that this one will so he will never have to testify. that they have had to at 2 p.m. on the takes some mind him alone because he ty to leave his office, he goes know when the trial st cases settle and boyo On March ist, he gets a call from Esquire. The trial has been hree days. Esquire tells what day or what a lvin they should the trial has been rescheduled for April 4th and should last spurthouse two hours after he calls him e so he will call meet on Saturday the 2nd for trial prep and that he isn't sure Alvin. He also tells Calvin has he should be prepared to be at the able to handle my regular tax client appointm bin i ch what do Idol What do I do?," he thinks, "How will be im e ?" If be in court Calvin hadn't already had questions about why he ty at moments When they meet on April 2nd, Calvin himself into, he sure does the plaintiff will put their case on first sheden anticipate calling him on the F and is told that ire when he anticipates being so be ready on che 5th, 6th, or 7th depending on how things go Calvin stops for a moment and it was only a three-day trial. How can it go one in Mops for a moment and asks, "I thought you said you? Do you really think trials yo exactly the length show are planned for! He a newbie, are equire chuckles and doesn't happen often as you might think so be prepared to be called at any time. Calvin gets depressed again. "How will I deal with the many client meetings days and be available to Esquire when he needs in the many client meetings I have scheduled on those Calvin thinks. He tries resche appointments and having his staff cower for him, but there are still some clients that can Calvin thinks. He tries rescheduling some of his originally scheduledd ut there are still some clients that can only make the days. Fe forces the issue and tells those clients that he must reschedule because ne must be available for Esquire. The clients are not as understanding as he would lid o bey tell him they will call back when they know when they can come in Calvin thinks he better make Esquire happy with his te will have gone through this for nothine, because he will probably lose some or all the clients mell the clients he has put oft. April 4th, th, and oth come and go and at noon on the 7b. Calvin gets "the call to be at the con house at 2 p.m. Calvin immediately rush to bi l his schedule. He has to cancel three more appointments and more if he doesn't get back by 5 p.m. At 1:30 p.m., he grabs his file and heads to how 1-45 m. he walks into the courtroom and is told by the judge, "Get out! Witnesses are allowed during the testimony of other witnesses. "Well, that started off well, Calvin says to himself Se he leaves and sits down outside the courtroom. Two o'clock comes and goes and still no Esami R 320 m he still hasn't been called to testify He has read every document in his admittedly thin) G r ado en times by now. It is now 4 p.m. and Esquire comes out to call him in to testify "Are you ready Calvin?" He replies, "As ready as I can be. Calvin enters and is sworn in. He sit down and for the first time realizes it is a jury trial. Esquire be- gins by asking him a few questions about his education and experience and then makes a motion to have Calvin admitted as an expert. Opposing counsel does not oppose the motion because the CV attached to Calvin's expert report shows a great deal of experience. Esquire asks Calvin just a few questions and lets plaintiff's counsel, Dudley Doright, cross examine Calvin Well, Dudley is a pretty good attorney and after reading Calvin's report, he knows Calvin hasn't done his work properly. Mr. Doright begins his cross examination by asking Calvin if he brought all his work papers with him today. Calvin says yes. Doright then asks the judge for a brief recess so he can review Calvin's work papers. The judge grants a 15-minute recess. Mr. Doright takes Calvin's work papers and sits down to review them. The judge and jury reenter and Doright begins his cross examination. He starts by asking Calvin how many times he has calculated damages in a wrongful termination matter, and does he have any training specifically doing these types of damages calculations. Calvin squirms and says. "Ah, no." Doright then asks him if his practice is primarily tax related. Calvin says, "We do other things than just tax work." Doright then asks, "Well what do you do, and what is the percentage breakdown?" Calvin thinks for a moment and says, 70 percent tax, 20 percent financial statement services, and 10 percent personal financial planning and business consulting." Calvin is then asked, "What percentage of your work is calculating economic damages?" Doright asks, "In reviewing your file, Mr. Anderson, I noted your engagement letter with Mr. Esquire's firm says that you only get paid if they win this case. Is that true?" "What?" Calvin says. Doright approaches, shows him the engagement letter, and asks the question again. This time Calvin has no choice but to say yes. Doright knows that he can get Calvin immediately excluded as an expert but decides that he can have more fun with Calvin by not doing so. Calvin, for the first time, realizes that he has fed himself to the wolves and will be lucky to leave the courtroom with his head intact. Mr. Doright then pulls out Calvin's report and questions him about his damages analysis. Doright asks Galvin to describe the elements of damages and why they are relevant in this case. Doright then asks Calvin if there are any others that he may have inadvertently missed. Calvin is totally stunned. He looks at Esquire while franticly flipping through his work papers, and then he gives Doright a blank stare not dem any times on Male FORENSE AND INVESTIGATIVE Acco Calvin about social By this time. vin answers, "S drew all of her vested they might have a nows that Calvin Calvin. He is contemplatin his lev erin about where he gotch owing how to respond Daniche chen reiterates. Well Mr. Anderson, all nyde may have missa Hoping it is a trick question he has seen that many & Onder), he answers, "Ne is all there. infortunately for Chine sion is not reality and Mr. Doright ask es workers comerio unemployment insurance, and pension benefits fost crawl into a hole and is a thar will be easier than going through this. Cal rity and unemployment insurance are rare, sono, and she voluntarily withdre funds and lived on them afiseer termination so she gave up any potential gain et Me Doriche is now smiling from ear to ear. Everyone in the courtroom committed hari-lari. Mr. Danisht sies back in his chair and looks at Calvin ho continue or let Calvin lave with his tail berween his legs. Donight decides that he wants to bring it all out so he asks Calvin about used in his analysis "Why did you choose six months? Where did you get the cost of insurang? Did you know that Ms. Broke was disabled and therefore time finding employment?" he asks. All Calvin can do is to sink lower and lo v e am $450 per month and therefore may have a month w into his chat bathis experts dame Je and then puls one, when Esquite die le stands up, walks in bo re about the quality oe overrules hisobi s not sure. Doch alvin that he was publie cont of the jury. De ds the notes in Calvin's own de motor and needs the damage to "Ah, ah, ah, ye ber to drive the po Calvin if it is true ce for themselves. Mment and why Esquial losses down. Celalui and pray for the forture to end. Derighe knows that Calvin has been destroyed but decides he needs to be sure the figure of $1.000.000 is the only one the jury thinks of, so he asks Calvin for his file and email berween Calvin and Esquire. He begins to ask Calvin a question about one, whe but the judge overrules him. Doright intends to read the email to the jury. He stands the jury box, then turns and asks Calvin if he had a conversation with Mr. Esquire about case. Esquire objects again on the grounds of attorney client privilege. The judge overrule Cain doesnt know what Doright is talking about so he tells the truth and says he's not sur the more of the conversation between Calvin and Esquire in which Esquire tells Calvin that he going to lose and needs the damages to be as low as possible. After reading it aloud in front of the Calvin if it is true. Calvin stammers, "Ah, ah, ah, yes?" Doright then hands the notes in Calvin into the jury to see for themselves. Mr. Doright decides to drive the point further inte and continues to ask Calvin about the comment and why Esquire told him that. Calvin says he doo Donight, knowing better, asks if it was to keep the potential losses down. Calvin looks at Es thinks he is about to have a heart attack. With what seems to be his last breath, Calvin says, "Yes then asks the final question. "Do you believe your damages calculation is correct?" Calvin hangs his and with a whimper he says. "No sir." Mr. Doright says that is all and sits down giving Esquire a chur for redirect. Esquire knows the case is now over, and he has no way of countering the plaintiff's who says her damages are $1,000,000. All Esquire can think about is why did that idiot make that per Esquire determines the best thing to do is to cut his losses and not question Calvin again. It is now approaching 5 p.m., so the judge ends the trial for the day and says it will start up again 9 am with any further witnesses Mr. Esquire may have. Calvin dashes out of the courtroom nearly tears. When he gets back to the office, he finds five messages from other CPAs asking for information on Calvin's "ex-clients so they can prepare their current year tax returns, Calvin sits at his desk sobbing it aches Doright and asks the hat, but he will take has just lost a couple of thousand dollars a year of income, pissed off his clients, and will never get a business from Esquire again, not to mention the potential malpractice issues. Calvin decides after fiasco never to do it again. Back at the courthouse, Esquire knows he has just lost his case; he approaches Doright an can still accept their last offer of $700,000. Doright says he is not predisposed to do that, but his client. Esquire watches as Doright speaks to Ms. Broke. He can see they are both laughing Calvin. Doright calls Esquire over and says, "We never thought we would get a million were hoping to settle this thing for about $400,000 to 500,000. Given the risk of getting has decided to take your gracious offer. Can you have a check to my office within three Back at his office, Esquire thinks back to his original interview with Calvin. He rem thought he was pulling the wool over Calvin's eyes with a $135 per hour rate and getting guy to give him the low damages figure he wanted. When Calvin submits his final bill. Esquire sends him an email saying that the enga he would only get paid if they prevailed. Calvin thinks Esquire may be right and ever issue he will be sued for malpractice, so he writes off the $4,000 bill. ughing at him and In bucks and actual of getting less, my dics three business days de low damages figurins eyes with a $135 cw with Calvin. He remembers hoe etting an inexperience he writes o s Esquire mawing that the engagement letter id even if he pushes