A Matter may contain numerous references to other data: time entries, expenses, charges, billing cycles, forms, etc. It is a trunk with branches of data. In order to delete a record of a matter, as if it never existed, all the branches would have to be removed first.
In the scenario where the matter was just opened, and you immediately realize it was in error, it would be relatively easy to delete.
Example 1: If you indicated the client made a payment, the system automatically creates that payment record when the matter is opened. If you intended to expunge the matter, then that payment record would need to be deleted otherwise it will show as money the firm received, and for a case that no longer is in the system.
Example 2: If it was a flat fee case, then for accounting purposes the system creates an initial charge record (e.g. money owed) when the matter is opened. This initial charge would need to be removed otherwise it will show as money owed to the firm for a case that is no longer in the system
The worst thing that could happen is for a matter to have been open and worked on for some time, to then be accidentally (or maliciously) deleted easily, along with all other records connected to it. By design, the longer a case is open and worked on, the more difficult to delete the Matter – and this is a good thing. It is best to change the status of the matter to ‘Close’. This keeps all the other records intact and protects the data.