Moscow based accountant Sergei Magnitsky died in uncertain circumstances during the pre-trial custody on 2009. Magnitsky was arrested after he announced that high ranking officials from Tax Authority and Ministry of Internal Affairs had embezzled more than 5 billion Roubles from Russian state. Very soon Magnitsky's case became as a symbol of Russian elite's corruption and brutality. Now the case has risen to a political level. USA passed so called Magnitsky Act which put on visa ban more than 60 high ranking Russian officials connected with Magnitsky's case and death. Russia answered with adoption ban to USA. In Moscow court there is now a process going on but the chair of the accused is empy. A dead man can not attend the court session but for Russian leadership it is extremely important to have Magnistky judged in court - even after his death.