Although Dewey & LeBoeuf's former chief operating officer, Dennis D'Alessandro, has been extensively cited at a trial against the firm's executives, he is not likely to be called to testify by either the prosecution or defense.

The Manhattan District Attorney's office has said it does not plan to call him as a witness, and the defense said it has been denied access to D'Alessandro and therefore has been unable to prepare him as a witness.

Prosecutors are in their third month of trial against ex-chairman Steven Davis, former executive director Stephen DiCarmine and former chief financial officer Joel Sanders, alleging they oversaw a fraudulent scheme to hide Dewey's true financial condition from creditors and investors before the firm's May 2012 collapse.