CRIMINAL TAX CASES

Criminal Tax Case Flow Chart

Miranda Warnings: You have the right to remain silent. Anything you say can and will be used against you in a court of law. You have the right to speak to an attorney. If you cannot afford an attorney, one will be appointed for you. Do you understand these rights as they have been read to you?

1. These warnings are derived from the United States Supreme Court ruling in Miranda vs. Arizona 384 US 436 (1966). The court protected the individuals Fifth Amendment right to self-incrimination and Sixth Amendment right to counsel.The Supreme Court wants you to exercise your rights to protect yourself-- do so by calling Attorney McCauley right now!


2. Arrest Made (accused brought to county jail)
   • Probable cause of involvement in commission of crime
   • Criminal Complaint Filed
   • Arrest warrant issued
   • Summons issued in certain cases


3. Preliminary Arraignment (takes place before District Justice or Magistrate)
   • Within 72 hours of arrest
   • Accused receives written charges
   • Bond is set
   • Preliminary Hearing is scheduled


4. Preliminary Hearing (within 5-10 days of arrest; the hearing may be postponed by counsel to prepare and investigate background facts for the hearing)
   • Not a guilt or innocence proceeding
   • The Hearing is to determine whether there is sufficient evidence to hold the case for trial before a judge or jury in the Court of Common Pleas or Federal District Court;
   • May result in reduction of charges, dismissal of case, or assessment of fines
   • A motion for bond reduction may be made at this proceeding
   • Accused is presumed innocent and usually does not testify


5. Formal Arraignment (A "calendar control" or "paper" date)
   • Accused must be present to receive final charges in writing
   • Accused enters plea of guilty or not-guilty
   • Accused requests jury or non-jury trial
   • Defense Counsel must enter "Appearance" as Counsel of Record
   • Case is assigned to a judge, but in some counties the case is placed in the trial pool awaiting assignment and trial date
   • Establishes time periods for filing of Discovery, Bill of Particulars, and Pre-Trial Motions
   • Pre-Trial Conference is scheduled in some counties conferences are waived until the trial listing


6. Pre-Trial Conference (A "calendar control" or "paper" date)
   • Informs judge of how case will proceed (jury trial, non-jury trial, pre-trial motions, plea)
   • Trial or plea date is scheduled
   • In preparation for trial counsel will discuss with the client whether they should try to negotiate a plea or any changes to the defense strategy


7. Trial (Jury or Non-Jury)
   • If incarcerated, accused must be brought to trial within 180 days of filing of Criminal Complaint unless there is excludable time charged to accused
   • If on bond, accused must be brought to trial within 365 days of filing of Criminal Complaint unless there is excludable time charged to accused
   • Accused may present a defense to charges in a suppression hearing, jury or non-jury trial
   • If acquitted on all charges the case concludes
   • If accused is convicted of all or any charge by entry or plea or guilty verdict by judge or jury the case proceeds to sentencing stage


8. Sentencing
   • Upon conviction, and depending upon the severity of the crime(s), the case may proceed immediately to sentencing or a Pre-Sentence Investigation is ordered to assist the judge in imposing sentence
   • Depending upon the crime(s) involved, sentencing may involve total confinement in a state or county facility, alternative housing, home detention, probation, payment of fines and restitution
   • Post-Sentence Motions must be filed (if at all) in writing and within 10 days
   • An appeal may be filed (if at all) in writing within 30 days of the denial of Post-Sentence Motions or, if no Post-Sentence Motions are filed, within 30 days of sentencing
   • NOTE: The plea is in place of the trial and in many cases the plea and sentencing can be held in one proceeding depending upon whether or not a pre-sentencing report is requested by the court.