Question: When a bank sues to recover an overdraft created by a Nigerian-style email scam, which party has the burden of proof on the question of whether, in the context of section 3406 of the Commercial Code, the bank acted negligently—the bank or the overdraft account holder?

Answer: The account holder, according to the Fourth Appellate District, Division Two, in Chino Commercial Bank, N.A. vs. Peters (E049170), decided May 25, 2010.

Oddly enough, this scheme still works sometimes.