False Claims Act: Can the Falsity Claim be Enhanced by Numbers?

Eileen Leslie, CFE/CPA and founder of Investigative CPA -

The requirements to establish falsity under the False Claims Act ("FCA") is drawing increased scrutiny in recent court cases.  A number of matters involve "false certification" claims, which can be more difficult to address than "factually false" or "direct fraud" FCA claims.

Several elements to falsity are, of course, considered within the scope of the FCA.  The person submitting the false claim may have express knowledge of the falsity, or a claim could be implicitly false even if it is not false on its face.  The omission of material fact may also cause a claim to be categorized as false, fictitious, or fraudulent.    Continue Reading...

Statistical Sampling in False Claims Act Litigation 

Eileen Leslie, CFE/CPA and founder of Investigative CPA -

Courts have allowed statistical sampling and extrapolation for decades, particularly to determine damages or calculate losses in cases involving large data sets. Frequent usage of these techniques can be seen in matters ranging from mass torts to antitrust and employment law cases. 

“Sampling is not new or unusual,” notes the U.S. Government Accounting Office (predecessor to today’s Government Accountability Office) in a 1992 Revised Manual titled, “Using Statistical Sampling.” The GAO goes on to describe that in a sample survey, “data are collected from a sample of a population … to determine the prevalence, distribution, or interrelationship of events and conditions.”      Continue Reading...


​Whistleblower Options when the Government Declines to Intervene in a False Claims Act Case

Eileen Leslie, CFE/CPA and founder of Investigative CPA -

The Department of Justice recovered in excess of $4.7 billion in settlements and judgements from civil cases of fraud and false claims against the government in fiscal year 2016, which ended in September.  Some $2.9 billion of that figure came from lawsuits filed under qui tam provisions of the False Claims Act (FCA), according to an agency news release.

Billions of dollars in FCA whistleblower settlements represent just the tip of the iceberg, however   Continue Reading...

​​Overcoming IRS Bureaucracy in an IRS Whistleblower Case

Eileen Leslie, CFE/CPA and founder of Investigative CPA -

Whistleblowers helped the IRS collect more than $2 billion in additional taxes from 2011 through February 2016.  Despite this success in uncovering tax fraud and noncompliance, the IRS Whistleblower Office is often criticized as being slow moving and poorly organized.

As a forensic accounting expert for either the plaintiff or defendant in civil and criminal cases, I have experienced first-hand why parties to an IRS tax dispute might want to take "trust but verify" approach when dealing with the IRS.   Continue Reading...