The trial judge considered these arguments at some length (at paras. 370-76). She concluded that Messina, "an expert in self-preservation", had destroyed any trace of the documents on her computer and lied to the authorities to reduce her exposure flowing from her participation in the frauds. This finding, yet another reason to view Messina's evidence with care, was open to the trial judge on the evidence. The finding is not inconsistent with Messina's testimony. While she attempted to portray herself more as a victim than a participant in the ongoing fraud at Livent, Messina did acknowledge that she removed documents from her computer because those documents implicated her in the fraud. (b) Actual v. reported income
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