reasonable certainty and they use the word certainty which is a high standards reasonable certainty put in but it certainly is the government's obligation before can use this method part and on that point what is it about the nineteen ninety nine net worth figure that's correct so my question goes back to the opening net worth a year where i i have to answer bye bye bye and this in this fashion if you remove the trust accounts and there is no there is no reason to believe that the defendant over reported his income in those years there is no reason to believe that by the same token the under reported his income in the later years this methodology produces results that are inherently suspect the calculations used for nine hundred ninety nine things that make a difference a qualitative difference whether the problem is with opening or closing the fourth i don't believe so it may not make a quantitative difference issue well in order to determine whether income was was was omitted ninety nine you need to establish both the opening up worth and the closing at work and i think the same legal standard should apply to those living as look let me ask this question and forgive my math  thousand dollars of unreported income in full credit for the credit line and the checks that were negotiated but didn't get processed by the bank or cleared by the bank until apparently after the first  two thousand you come up with about forty five forty six thousand dollars that still leaves twenty thousand dollars or so in record of income couldn't a reasonable fact finder look at that  that there was substantial unreported income in the year in one thousand nine hundred one could if the government had done a complete investigation the government needs to do a thorough investigation they did not do a thorough investigation for many reasons a thorough investigation which they did not do here that they must do a canvas of banks canvass the banks to see me sending a thirty seven cent postage pre paid letter to all the banks in the areas where you live and work they didn't do that they'd never give an explanation as to why substantial overstatement even after adjusting for the errors or purported errors now we can see that there were errors in the in the one nine hundred ninety nine tax year there was the thirty six thousand dollars in the credit line that we didn't discover because headwinds greenpoint point mortgage when asked to provide records provided the i r s with an october fifth statement not a december thirty first statement why that is we don't know there's nothing in the record clean making a determination of whether a reasonable fact finder even after a lot of going for these things that were m i don't know that you have to answer that i think it's possible that they can and that's the truth that they interact so closely that you have to look at and you can't look at one without the other but i think even if they do conflate we've got the government assets that he had that she discovered was fourteen of the sixteen bank accounts remember the defendant didn't help us and you know all here we had to go to various third parties to obtain information it's difficult to accuse the conducting a bad investigation where the bank of america doesn't provide us with checks dependant received checks he received a check from his bank account he could have provided that to us we went to the and we want to but i think you conclude that she looked at all of you counts she was certainly looking at lots of checks going various places the reason i ask is because if it's correct that the actual unreported income before deductions for ninety nine is one hundred seventeen thousand dollars then a forty five thousand dollars deduction is a smaller percentage but if you if you look at sixty one proper for us to prevent present that to the jury which apparently rejected it and based on her if they did in the first and third counts they concluded that the trust accounts were separate and and didn't consider them weak sometimes  personal injury lawyers leave money in trust accounts to pay off that they answers that have been made during the course of the representation for investigators for exhibits for depositions for substantial evidence to support the conviction to possible to look at what the jury did with respect to the acquitted counts in come to any other conclusion but that they gave the defendant the benefit of the doubt and use the not contact crimes and so forth to do it to do with advances and for those reasons your honor all the years including the ninety nine year starting starting figure are not shown to be a star with a with a reasonable certainty because the investigation wasn't complete