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Financial Litigation Supportfor Attorneys
Sage Investigations follows the money and provides financial litigation support to plaintiff and defense attorneys in criminal and civil fraud cases at the federal and state level. We combine forensic accounting, investigation, and expert testimony to secure the records, trace the money, calculate damages, and build evidence the court can use.
The work
Federal and state matters we support
Principal Edmond Martin brings the perspective of both sides of a financial case: decades inside the IRS Criminal Investigation Division, then years of private forensic accounting and courtroom testimony. Ed brings 25+ years as an IRS Special Agent, and Sage brings 25+ years of litigation support.
Federal cases include income tax matters, money laundering (18 USC 1956 and 1957), Form 8300 issues (26 USC 6050I), structuring (31 USC 5324), racketeering and RICO, and Paycheck Protection Program (PPP) / CARES Act fraud.
State and civil cases include corporate fraud, theft and embezzlement, vendor fraud, shareholder derivative suits, breaches of fiduciary duty, deceptive trade practices, construction contract fraud, theft of intellectual property, business disputes in which absentee owners believe profits have been stolen, locating assets hidden to avoid judgment, and Medicare fraud allegations.
On a case
What we do on a case
Using forensic accounting and DIO, we analyze bank, brokerage, cash, and credit-card accounts to trace funds, organize the evidence, calculate damages, and prepare a plaintiff's case or a fraud defense. We will:
- Secure, review, and organize discovery and client-provided records
- Suggest additional discovery and evidence sources
- Identify additional witnesses and interview them after discussion with counsel
- Assist with deposition preparation and, if needed, with cross-examination
- Prepare clear analyses, witness and exhibit lists, and demonstrative presentations
- For income tax matters, apply IRS Criminal Investigation knowledge: IRS procedures, the badges of fraud, the rules of evidence, and case law
- Provide consulting reports and expert witness testimony when needed
We have handled voluminous-record cases in federal and state court. From our base in Austin, we support attorneys in matters filed nationwide, because the work is built on records and analysis.
Results
Representative results
Theft of fees in Travis County
In a real estate matter in Travis County District Court, Martin analyzed bank and related records, calculated damages, and testified in deposition and at trial regarding theft of fees. His testimony established a $370,000 loss. The jury returned a guilty verdict and assessed the $370,000 loss and $1,000,000 in damages for the client.
Oil-and-gas arbitration in Evanston
In an oil-and-gas arbitration in Evanston, Illinois, Martin prepared and testified in a deposition after an operator sold limited partnerships, produced no results, and refused to produce the books. The three-judge panel agreed with Martin's findings that the operator ran a Ponzi scheme and damaged the investors.
What attorneys say
I have relied upon Ed Martin of Sage Investigations for approximately 15 years (since shortly after his retirement from IRS CID). He has always handled himself in a professional manner and always provided outstanding expert services to my clients and me. … I unequivocally recommend him based on his education, background, experience and his keen insight into economic crimes.
What is financial litigation support?
It is forensic accounting and investigative work that helps attorneys build or defend a case involving money: securing and organizing records, tracing funds, calculating damages, preparing evidence, and providing expert testimony.
Do you work for both plaintiff and defense?
Yes, in both criminal and civil matters at the federal and state level. The analysis is objective.
When should an attorney bring you in?
As early as possible. Involvement during discovery lets us shape what records to request, identify witnesses, and organize the case before deadlines tighten.
How do you analyze large volumes of records?
Cases typically involve boxes of paper or large electronic sets. We inventory and scan records, load them into DIO, and produce searchable Excel reports tied back to the underlying documents.
