Listening to the competing attorneys, it’s not hard to see where the defense’s key issues might lie. Although the burden of proof is on the prosecution, the DOJ has a very simple narrative: Bankman-Fried knowingly and willfully misappropriated client funds, lied about it, spent the funds on all sorts of things, and then tried of deceiving people when things failed. apart. Roos spent the first few hours of his argument repeating the phrase “where did the money go, what happened and who is responsible,” the three questions he wants jurors to ask themselves when they deliberate. He used quotes from witnesses and court evidence to illustrate the point, and went on to mention the missing billions.