The Double Jeopardy Clause of the Constitution (Fifth Amendment) is a bar to a second prosecution on the same charge of which a defendant has been previously acquitted or convicted and also prevents the government from seeking to prosecute a defendant on an issue that has been determined in the defendant’s favor in a prior prosecution, regardless of the particular offense involved in the earlier trial. The following process is implemented to determine if an issue has been previously litigated and determined: An identification of the issues in the two actions to determine if the issues are sufficiently similar and sufficiently material in both actions and a review of the record of the first case to decide whether the issue was “litigated” and necessarily decided. Here, Castillo-Basa’s defense at his trial for illegal re-entry was that he had not been present at a deportation proceeding, a deportation proceeding being a requisite element of the offense of illegal re-entry. The government failed to locate and produce its tape of the proceeding and the jury acquitted Castillo-Basa. Thereafter, locating the tape, the government then attempted to prosecute Castillo-Basa for his perjury at the first trial but under the Double Jeopardy Clause was barred.