Client Services


Whether assisting counsel in strategies to avoid a bankruptcy filing or working with all stakeholders during and after a bankruptcy filing, we can provide support in all facets of the process including:

  • Bankruptcy fraud investigations
  • Claims, liquidation and going concern analyses
  • Forensic accounting
  • Due diligence
  • Settlement negotiations
  • Expert Testimony
  • Compliance and negotiation with taxing authorities

Business Valuation

Business valuation is a process and a set of procedures used to estimate the economic value of an owner’s interest in a business. Valuation is used by financial market participants to determine the price they are willing to pay or receive to consummate a sale of a business. In addition to estimating the selling price of a business, the same valuation tools are often used by business appraisers to resolve disputes related to estate and gift taxation, divorce litigation, allocate business purchase price among business assets, establish a formula for estimating the value of partners’ ownership interest for buy-sell agreements, and many other business and legal purposes.

Please call upon us to provide expert assistance for all of your business valuation needs.

Expert Testimony

An expert witness, professional witness or judicial expert is a witness, who by virtue of education, training, skill, or experience, is believed to have expertise and specialized knowledge in a particular subject beyond that of the average person, sufficient that others may officially and legally rely upon the witness’s specialized (scientific, technical or other) opinion about an evidence or fact issue within the scope of his expertise, referred to as the expert opinion, as an assistance to the fact-finder. Expert witnesses may also deliver expert evidence about facts from the domain of their expertise.

At David Hammel Forensics, we have over 60 years of combined experience providing expert testimony throughout Southeastern Michigan. Our partners have testified in cases dealing with fraud, bankruptcy, business valuation, divorce, tax issues, insurance claims analysis, and other matters demanding expert witness testimony.

Forensic Accounting

Forensic accounting is the specialty practice area of accountancy that describes engagements that result from actual or anticipated disputes or litigation. “Forensic” means “suitable for use in a court of law”, and it is to that standard and potential outcome that forensic accountants generally have to work. Forensic accountants, also referred to as forensic auditors or investigative auditors, often have to give expert evidence at the eventual trial.

Our partners are experienced in investigating and uncovering accounting evidence for a diverse set of situations, including cases of fraud, divorce settlements, tax violations, contract violations, and insurance claims. We have the in-depth knowledge of the litigation process, investigative techniques, accounting standards, and financial software necessary to retrieve the information needed for successful litigation.

Fraud Investigation

David Hammel Forensics has extensive experience in fraud examination and investigation and we can help clients and counsel identify fraud risks or uncover and document cases of suspected fraud. We have experience in cases and allegations relating to embezzlement, conveyances in bankruptcy, estate/trust administration, minority-majority member LLC litigation, among many others.


In law, receivership is the situation in which an institution or enterprise is being held by a receiver, a person “placed in the custodial responsibility for the property of others, including tangible and intangible assets and rights. ” Various types of receiver appointments exist:

  • A receiver appointed by a (government) regulator pursuant to a statute;
  • A privately-appointed receiver; and
  • A court-appointed receiver.

The receiver’s powers “flow from the document(s) underlying his appointment – a statute, financing agreement, or court order.

Our partners have been appointed as a receiver by the courts and clients in dozens of cases. We provide the accounting and financial expertise necessary for asset management, operational control, and the often unanticipated additional challenges which arise in receivership situations.

Tax Controversies

“Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one’s taxes. Over and over again the Courts have said that there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands.”
~ Judge Learned Hand – (1872-1961), Judge, U.S. Court of Appeals.

Notwithstanding Judge Hand’s astute observation, controversy seems to arise in virtually every aspect of Local, State, Federal and International taxation

Our group’s deep understanding of the tax law and the underlying accounting issues can help clients resolve many types of tax issues both in and out of litigation. We have broad experience with all types of tax situations applicable to individuals, non-profit organizations, partnerships, corporations, limited liability companies, estates, and international tax concerns.


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