You are advising a colleague on a case in which the employer noticed a number of irregularities in the accountant reports while he was on vacation. Your colleagues calls you and tells you that she learned that the local police will be meeting with federal agents to determine whether the accountant will be charged with embezzlement by either federal agents or state law enforcement officers.

• Write a letter to your colleague explaining the differences between federal and state criminal courts and how each of them might deal with this case.
• What are some examples of other cases where the federal government would have jurisdiction along with the state?