The following may delay and/or reduce a refund: A tax return that has errors A taxpayer and/or spouse, if filing a joint return, who has any outstanding unpaid assessments,
Overall, for all areas of the law, federal civil trials have declined 60 percent since the mid-1980s. In 2002, less than 2 percent of those cases ended in a trial â down from 12 percent in 1962 and 20 percent in the 1920s. Less than 5 percent of criminal cases go to trial; most result in plea bargains.
1 Trials can also be conducted by judges alone, when the defendant waives the right to a jury, but prelims never involve a jury.  The burden of proof, while still on the prosecution, is much lower during a preliminary hearing than it is during trial. At trial, the prosecution has the burden of proving each element of the charged offense(s) beyond a reasonable doubt.