Jim Chappelow is an independent consulting economist with over 13 years of experience in economic development, research, teaching, forecasting, and consulting. David Kindness is a Certified Public ...

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

Stratified random sampling is a method of sampling that divides a population into smaller groups that form the basis of test samples.

If a taxpayer calculates research tax credits using an appropriate statistical sampling method on its tax return, does the taxpayer then make a prima facie case in the Tax Court by introducing ...

There is little dispute that the False Claims Act (FCA) is among the most potent weapons for fighting fraud and government waste. In just this past fiscal year alone, the DOJ utilized the FCA to ...

Court has the opportunity to assess the use of statistical sampling/extrapolation as a method to prove FCA liability or damages. Courts require that plaintiffs prove each element of a legal claim with ...