AcquittalA release, absolution or discharge of an obligation or liability. In criminal law, the finding of not guilty.
AddendumAn addition to the presentence report prepared by the probation officer. The addendum includes any objections to the report raised by the parties and…
Adjusted offense levelIn guidelines sentencing, the base offense level assigned by the sentencing guidelines to a particular offense is expressed as a number.
AdjustmentIn guidelines sentencing, a defendant's base offense level may be adjusted upward or downward.
Adversary systemA term often applied to the Anglo-American system for resolving criminal cases because that system involves pitting two adversaries, the government and…
AffidavitA sworn statement in writing before a proper official, such as a notary public.
Alibi defenseA defense to a criminal charge which asserts that the defendant could not have committed the crime at issue because the defendant was at a different…
AllocutionAn oral pleading or argument made to the court at sentencing by counsel for the defendant, the defendant, and the prosecutor.
Alternate jurorA juror who is selected in the same manner as a regular juror and hears the evidence in a case along with the regular jurors but does not help decide the…
AppealTo call for a review of an IRS decision or proposed adjustment.
ArraignmentThe hearing at which the accused is brought before the court to enter a plea to the criminal charge in the indictment.
Arrest warrantA written order directing the arrest of a party. Arrest warrants are issued by a judge after a showing of probable cause.
Assimilative Crimes ActA statute providing for prosecution in U.S. district court of state and local offenses occurring on federal property.
Assistant United States Attorney (AUSA)A federal prosecutor who assists the U.S. Attorney in the judicial district by advocating the government's position in criminal cases before the court.
Attorney GeneralAttorney General means the chief official of the U.S. Department of Justice or the Attorney General's designee.