Theft offenses

• Author: Timothy E. Zerillo
• Pages: 147-174

THEFT OFFENSES

4-1

CHAPTER 4

THEFT OFFENSES

Theft cases encompass a wide variety of crimes. They range from simple shoplifting cases to the serious

embezzlement felonies. There are those who make their living (or supplement their day job) with theft,

and those who are compulsive about it. In this chapter, I explore some of the common types of theft

cases you might encounter.

I. SIMPLE THEFT

A. Elements and Common Scenarios

§4:01 The Elements

§4:02 The Shoplifter

§4:03 The Professional Thief

B. Strategies and Tactics

§4:10 Therapy

§4:11 The Therapist and the Court Case

§4:12 FORM 4-10 Letter to Prosecutor Transmitting Letter from Therapist

§4:13 Accord and Satisfaction or the Like

§4:14 FORM 4-20 Accord and Satisfaction and Release

§4:15 Online Shoplifting Classes

§4:16 “I Didn’t Mean To” Defense

§4:17 Suppressing Statements Made to Shopkeepers

§4:18 Approach the Prosecutor Early

C. Trial—Accidental Shoplifting Defense

1. Opening Statement

§4:30 My Approach

§4:31 Sample Opening Statement

2. Cross of Arresting Off‌icer

§4:40 Key Points

§4:41 Off‌icer’s Knowledge of Campus

§4:42 Typical Customer’s Knowledge of Campus

§4:43 Store’s Extreme Efforts to Detect Suspected Shoplifters

§4:44 Defendant’s Intent

3. Closing

§4:50 My Approach

§4:51 Sample Closing Argument

II. EMBEZZLEMENT

A. Elements and Common Scenarios

§4:60 The Elements

§4:61 Padding Payroll

§4:62 Point of Sale Issues

THEFT OFFENSES

Defending Specif‌ic Crimes 4-2

B. Strategies and Tactics

§4:70 Get to the Decision-Maker Before Client Is Charged

§4:71 FORM 4-30 First Version of Release in Felony Embezzlement Case

§4:71.1 FORM 4-31 Second Version of Release in Felony Embezzlement Case

§4:72 Forensic Accountants

§4:73 Client Set Up by Another Employee

§4:74 Sentencing

§4:75 FORM 4-40 Embezzlement Sentencing Memorandum

III. COMMON FEDERAL THEFT OFFENSES

§4:80 Story Time: The EBay Scammer

§4:81 Mail Fraud, Wire Fraud, Computer Fraud

§4:82 Credit Card Fraud

§4:83 Impact of Amount of Loss on Federal Sentencing Guidelines

§4:84 Departure from Guidelines under Economic Reality Theory

§4:85 FORM 4-50 Sentencing Memorandum—Credit Card Fraud, Federal