7203 - Appeal Right To

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Fraud Statutes 

Additional Information:

 

7203 - Accountant-Client Privilege
7203 - Accrual Basis
7203 - Admissibility 1 p1
7203 - Admissibility 1 p2
7203 - Admissibility 1 p3
7203 - Admissibility 1 p4
7203 - Admissibility 1 p5
7203 - Admissibility 1 p6
7203 - Admissibility 2 p1
7203 - Admissibility 2 p2
7203 - Admissibility 2 p3
7203 - Admissibility 2 p4
7203 - Admissibility 2 p5
7203 - Admissibility 3 p1
7203 - Admissibility 3 p2
7203 - Admissibility 3 p3
7203 - Admissibility 3 p4
7203 - Admissibility 3 p5
7203 - Admissibility 4 p1
7203 - Admissibility 4 p2
7203 - Admissions p1
7203 - Admissions p2
7203 - Advice of Counsel p1
7203 - Advice of Counsel p2
7203 - Amendment
7203 - Appeal Right to
7203 - Appeal Timeliness
7203 - Appeal Waiver
7203 - Appeal without merit
7203 - Arrest
7203 - Fraudulent Return
7203 - Defeat & Evade Income Taxes p1
7203 - Defeat & Evade Income Taxes p2
7203 - Defeat & Evade Income Taxes p3
7203 - Defeat &  Evade Income Taxes p4
7203 - Attorney Disqualified
7203 - Attorney's Testimony p1
7203 - Attorney's Testimony p2
7203 - Attorney's Testimony p3
7203 - Attorney's Testimony p4
7203 - Bail
7203 - Bank Records &  Net Worth Increases 1 p1
7203 - Bank Records &  Net Worth Increases 1 p2
7203 - Bank Records &  Net Worth Increases 1 p3
7203 - Bank Records &  Net Worth Increases 1 p4
7203 - Bank Records &  Net Worth Increases 1 p5
7203 - Bank Records &  Net Worth Increases 1 p6
7203 - Bank Records &  Net Worth Increases 2 p1
7203 - Bank Records &  Net Worth Increases 2 p2
7203 - Bank Records &  Net Worth Increases 2 p3
7203 - Bank Records &  Net Worth Increases 2 p4
7203 - Bank Records &  Net Worth Increases 2 p5
7203 - Bank Records &  Net Worth Increases 3 p1
7203 - Bank Records &  Net Worth Increases 3 p2
7203 - Bank Records &  Net Worth Increases 3 p3
7203 - Bank Records &  Net Worth Increases 3 p4
7203 - Bank Records &  Net Worth Increases 3 p5
7203 - Bank Records &  Net Worth Increases 4 p1
7203 - Bank Records &  Net Worth Increases 4 p2
7203 - Bank Records &  Net Worth Increases 4 p3
7203 - Bank Records &  Net Worth Increases 4 p4
7203 - Bank Records &  Net Worth Increases 4 p5
7203 - Bank Records &  Net Worth Increases 5 p1
7203 - Bank Records & Net Worth Increases 5 p2
7203 - Bank Records & Net Worth Increases 5 p3
7203 - Bank Records & Net Worth Increases 5 p4
7203 - Bank Records & Net Worth Increases 5 p5
7203 - Base Sentence p1
7203 - Base Sentence p2
7203 - Base Sentence p3
7203 - Base Sentence p4
I7203 - Bill of Particluar Conspiracy
7203 - Bill of Particulars
7203 - Books and Records
7203 - Burden of going forward with evidence
7203 - Burden of Proof
7203 - Carryback Offset
7203 - Changing Plea
7203 - Character witness p1
7203 - Character witness p2
7203 - Circumstanial Evidence p1
7203 - Circumstanial Evidence p2
7203 - Circumstanial Evidence p3
7203 - Circumstanial Evidence p4
7203 - Collateral Estoppel
7203 - Collection
7203 - Commitment by U.S. Commissioner
7203 - Communication to Jury
7203 - Compromise
7203 - Consolidation
7203 - Conspiracy p1
7203 - Conspiracy p2
7203 - Conspiracy 1 p1
7203 - Conspiracy 1 p2
7203 - Conspiracy 1 p3
7203 - Conspiracy 1 p4
7203 - Conspiracy 1 p5
7203 - Conspiracy 1 p6
7203 - Conspiracy 1 p7
7203 - Conspiracy 1 p8
7203 - Conspiracy 2 p1
7203 - Conspiracy 2 p2
7203 - Conspiracy 2 p3
7203 - Constitutional Grounds 1 p1
7203 - Constitutional Grounds 1 p2
7203 - Constitutional Grounds 1 p3
7203 - Constitutional Grounds 1 p4
7203 - Constitutional Grounds 1 p5
7203 - Constitutional Grounds 2 p1
7203 - Constitutional Grounds 2 p2
7203 - Constitutional Grounds 2 p3
7203 - Constitutional Grounds 2 p4
7203 - Constitutional Grounds 2 p5
7203 - Constitutional Grounds 3 p1
7203 - Constitutional Grounds 3 p2
7203 - Constitutional Grounds 3 p3
7203 - Constitutional Grounds 3 p4
7203 - Constitutional Grounds 3 p5
7203 - Constitutional Grounds 4 p1
7203 - Constitutional Grounds 4 p2
7203 - Constitutional Grounds 4 p3
7203 - Constitutional Grounds 4 p4
7203 - Constitutional Grounds 5 p1
7203 - Constitutional Grounds 5 p2
7203 - Constitutional Grounds 5 p3
7203 - Constitutional Grounds 5 p4
7203 - Constitutional Grounds 5 p5
7203 - Constitutional Grounds 6
7203 - Contempt Finding Ag. Defendant's Counsel
7203 - Continuance p1
7203 - Continuance p2
7203 - Continuance p3
7203 - Conviction Required
7203 - Copies of Records p1
7203 - Copies of Records p2
7203 - Corporation Officer
7203 - Costs
7203 - Credit for Time Served
7203 - Criminal Contempt
7203 - Cross-Examination PART 1 p1
7203 - Cross-Examination PART 1 p2
7203 - Cross-Examination PART 1 p3
7203 - Cross-Examination PART 1 p4
7203 - Cross-Examination PART 1 p5
7203 - Cross-Examination PART 2
7203 - DefendantHaving Facts Available p1
7203 - DefendantHaving Facts Available p2
7203 - DefendantHaving Facts Available p3
7203 - Degree of Proof p1
7203 - Degree of Proof p2
7203 - Depositions
7203 - Different Statute Cited
7203 - Discovery, Scope Of
7203 - Documentary Evidence in Jury Room
7203 - Double Jeopardy 1 p1
7203 - Double Jeopardy 1 p2
7203 - Double Jeopardy 1 p3
7203 - Double Jeopardy 1 p4
7203 - Double Jeopardy 1 p5
7203 - Double Jeopardy 2 p1
7203 - Double Jeopardy 2 p2
7203 - Double Jeopardy 2 p3
7203 - Double Jeopardy 2 p4
7203 - Enhanced Sentence Sophisticated Means p1
7203 - Enhanced Sentence Sophisticated Means p2
7203 - Enhanced Sentence p1
7203 - Enhanced Sentence p2
7203 - Entrapment
7203 - Erroneous calculation of tax
7203 - Exclusion of Oral Testimony
7203 - Exercise Privilege-Exclusion from Courtroom
7203 - Expert Witness p1
7203 - Expert Witness p2
7203 - Expert Witness p3
7203 - Expert Witness p4
7203 - Extenuating Circumstances
7203 - Fact Finding p1
7203 - Fact Finding p2
7203 - Fact Finding p3
7203 - Fact Finding p4
7203 - Fact Finding p5
7203 - Failure of IRS to File Return
7203 - Failure to Assess Tax
7203 - Failure to Prosecute p1
7203 - Failure to Prosecute p2
7203 - Failure to Prosecute p3
7203 - Failure to Prosecute p4
7203 - Failure to Prosecute p5
7203 - Failure to Report Income 1 p1
7203 - Failure to Report Income 1 p2
7203 - Failure to Report Income 1 p3
7203 - Failure to Report Income 1 p4
7203 - Failure to Report Income 1 p5
7203 - Failure to Report Income 1 p6
7203 - Failure to Report Income 2 p1
7203 - Failure to Report Income 2 p2
7203 - Failure to Supply Information
7203 - False Return
7203 - Fictitious names
7203 - Fraud Case Procedures p1
7203 - Fraud Case Procedures p2
7203 - Fraud Case Procedures p3
7203 - Fraud Case Procedures p4
7203 - General Exception
7203 - Good Faith p1
7203 - Good Faith p2
7203 - Good Faith p3
7203 - Good Faith p4
7203 - Government Agent Prosecuting Claim
7203 - Grand Jury 1 p1
7203 - Grand Jury 1 p2
7203 - Grand Jury 1 p3
7203 - Grand Jury 1 p4
7203 - Grand Jury 1 p5
7203 - Grand Jury 2 p1
7203 - Grand Jury 2 p2
7203 - Hearsay Evidence p1
7203 - Hearsay Evidence p2
7203 - Hearsay Evidence p3
7203 - Hearsay Evidence p4
7203 - Hearsay Evidence p5
7203 - Hostility of the Court p1
7203 - Hostility of the Court p2
7203 - Hostility of the Court p3
7203 - Hypnosis
7203 - Identification
7203 - Ignorance of Law
7203 - Immunity p1
7203 - Immunity p2
7203 - Immunity p3
7203 - Impeachment p1
7203 - Impeachment p2
7203 - Improper Comment PART 1 p1
7203 - Improper Comment PART 1 p2
7203 - Improper Comment PART 1 p3
7203 - Improper Comment PART 1 p4
7203 - Improper Comment PART 1 p5
7203 - Improper Comment PART 2 p1
7203 - Improper Comment PART 2 p2
7203 - Improper Comment PART 2 p3
7203 - Improper Comment PART 2 p4
7203 - Improper Comment PART 2 p5
7203 - Improper Comment PART 3
7203 - Improper Question
7203 - Incrimination 1 p1
7203 - Incrimination 1 p2
7203 - Incrimination 1 p3
7203 - Incrimination 1 p4
7203 - Incrimination 1 p5
7203 - Incrimination 2 p1
7203 - Incrimination 2 p2
7203 - Incrimination 2 p3
7203 - Incrimination 2 p4
7203 - Incrimination 2 p5
7203 - Incriminaton Before Grand Jury p1
7203 - Incriminaton Before Grand Jury p2
7203 - Instructions to Jury 1 p1
7203 - Instructions to Jury 1 p2
7203 - Instructions to Jury 1 p3
7203 - Instructions to Jury 1 p4
7203 - Instructions to Jury 1 p5
7203 - Instructions to Jury 2 p1
7203 - Instructions to Jury 2 p2
7203 - Instructions to Jury 2 p3
7203 - Instructions to Jury 2 p4
7203 - Instructions to Jury 2 p5
7203 - Instructions to Jury 3 p1
7203 - Instructions to Jury 3 p2
7203 - Instructions to Jury 3 p3
7203 - Instructions to Jury 3 p4
7203 - Instructions to Jury 3 p5
7203 - Instructions to Jury 4 p1
7203 - Instructions to Jury 4 p2
7203 - Instructions to Jury 4 p3
7203 - Instructions to Jury 4 p4
7203 - Instructions to Jury 4 p5
7203 - Instructions to Jury 5 p1
7203 - Instructions to Jury 5 p2
7203 - Instructions to Jury 5 p3
7203 - Instructions to Jury 5 p4
7203 - Instructions to Jury 5 p5
7203 - Instructions to Jury 6 p1
7203 - Instructions to Jury 6 p2
7203 - Instructions to Jury 6 p3
7203 - Instructions to Jury 6 p4
7203 - Instructions to Jury 6 p5
7203 - Instructions to Jury 7 p1
7203 - Instructions to Jury 7 p2
7203 - Instructions to Jury 7 p3
7203 - Instructions to Jury 7 p4
7203 - Instructions to Jury 7 p5
7205 Convictions p1
7205 Convictions p2
7205 Convictions p3
7205 Convictions p4
7205 Convictions p5
7205 Double Jeopardy
7205 Exemption Certificates
7205 Hostility of the Court
7205 Indictment
7205 Information
7205 Intent to Deceive Lacking
7205 Right to Counsel
7205 Trial, Timeliness
7205 Variance
7205 Venue
7205 Willfulness
7206 False Returns 1 p1
7206 False Returns 1 p2
7206 False Returns 1 p3
7206 False Returns 1 p4
7206 False Returns 1 p5
7206 False Returns 2 p1
7206 False Returns 2 p2
7206 False Returns 2 p3
7206 False Returns 2 p4
7206 False Returns 2 p5
7206 False Returns 3 p1
7206 False Returns 3 p2
7206 False Returns 3 p3
7206 False Returns 3 p4
7206 Basis for Allegation of Fraud
7206 Concealment of Assets p1
7206 Concealment of Assets p2
7206 Conspiracy 1 p1
7206 Conspiracy 1 p2
7206 Conspiracy 1 p3
7206 Conspiracy 1 p4
7206 Conspiracy 2 p1
7206 Conspiracy 2 p2
7206 Constitutionality p1
7206 Constitutionality p2
7206 Constitutionality p3
7206 Costs
7206 Disclosure of Returns
7206 Estoppel p1
7206 Estoppel p2
7206 Estoppel p3
7206 Evidence 1 p1
7206 Evidence 1 p2
7206 Evidence 1 p3
7206 Evidence 1 p4
7206 Evidence 1 p5
7206 Evidence 2 p1
7206 Evidence 2 p2
7206 Evidence 2 p3
7206 Evidence 2 p4
7206 Evidence 2 p5
7206 Evidence 3 p1
7206 Evidence 3 p2
7206 Evidence 3 p3
7206 Evidence 3 p4
7206 Evidence 3 p5
7206 Evidence 4 p1
7206 Evidence 4 p2
7206 Evidence 4 p3
7206 False Claims Against U.S.
7206 False Documents p1
7206 False Documents p2
7206 False Statements in Return 1 p1
7206 False Statements in Return 1 p2
7206 False Statements in Return 1 p3
7206 False Statements in Return 1 p4
7206 False Statements in Return 1 p5
7206 False Statements in Return 2 p1
7206 False Statements in Return 2 p2
7206 False Statements in Return 2 p3
7206 False Statements in Return 2 p4
7206 False Statements in Return 3 p1
7206 False Statements in Return 3 p2
7206 False Statements in Return 3 p3
7206 False Statements in Return 3 p4
7206 False Statements in Return 3 p5
7206 False Statements in Return 4 p1
7206 False Statements in Return 4 p2
7206 False Statements in Return 4 p3
7206 False Statements in Return 4 p4
7206 False Statements in Return 4 p5
7206 False Statements in Return 5 p1
7206 False Statements in Return 5 p2
7206 False Statements in Return 5 p3
7206 False Statements in Return 5 p4
7206 False Statements to IRS Agents p1
7206 False Statements to IRS Agents p2
7206 False Statements to IRS Agents p3
7206 Forgery
7206 Grand Jury
7206 Guilty Plea p1
7206 Guilty Plea p2
7206 Immunity
7206 Indictment 1 p1
7206 Indictment 1 p2
7206 Indictment 1 p3
7206 Indictment 1 p4
7206 Indictment 1 p5
7206 Indictment 2 p1
7206 Indictment 2 p2
7206 Instructions to Jury 1 p1
7206 Instructions to Jury 1 p2
7206 Instructions to Jury 1 p3
7206 Instructions to Jury 1 p4
7206 Instructions to Jury 1 p5
7206 Instructions to Jury 2 p1
7206 Instructions to Jury 2 p2
7206 Instructions to Jury 2 p3
7206 Instructions to Jury 2 p4
7206 Instructions to Jury 2 p5
7206 Instructions to Jury 3 p1
7206 Instructions to Jury 3 p2
7206 Instructions to Jury 3 p3
7206 Instructions to Jury 3 p4
7206 Instructions to Jury 3 p5
7206 Jury Verdict Disregarded
7206 Jury p1
7206 Jury p2
7206 Jury p3
7206 Lesser Included Offense p1
7206 Lesser Included Offense p2
7206 Motion For Continuance
7206 Motion to Sever
7206 Motion to Transfer
7206 Motion to Vacate Sentence
7206 Net Worth Statement
7206 Offer in Compromise
7206 Perjury
7206 False or Fraudulent Returns p1
7206 False or Fraudulent Returns p2
7206 False or Fraudulent Returns p3
7206 False or Fraudulent Returns p4
7206 False or Fraudulent Returns p5
7206 Prior Convictions
7206 Prior Law
7206 Probation
7206 Prosecutor's Comment p1
7206 Prosecutor's Comment p2
7206 Restitution
7206 Right to Counsel p1
7206 Right to Counsel p2
7206 Sentence p1
7206 Sentence p2
7206 Sentence p3
7206 Sentence p4
7206 Sentencing Guidelines 1 p1
7206 Sentencing Guidelines 1 p2
7206 Sentencing Guidelines 1 p3
7206 Sentencing Guidelines 1 p4
7206 Sentencing Guidelines 1 p5
7206 Sentencing Guidelines 2 p1
7206 Sentencing Guidelines 2 p2
7206 Sentencing Guidelines 2 p3
7206 Statute of Limitations p1
7206 Statute of Limitations p2
7206 Venue
7206 Willfulness Defined p1
7206 Willfulness Defined p2
7206 Willfulness Defined p3
7206 Willfulness Defined p4
7207 Conviction
7207 Defenses
7207 Motion to Dismiss
7207 Sentencing
7207 Willfully Defined
7210 Willful Failure to Obey Summons
7212 Assault
7212 Bribery
7212 Constiutionality
7212 Indictment
7212 Interference p1
7212 Interference p2
7212 Interference p3
7212 Interference p4
7212 Jury Instructions
7212 Rescue of Seized, Levied Property p1
7212 Rescue of Seized, Levied Property p2
7212 Sentence p1
7212 Sentence p2
7212 Statute of Limitations
7212 Suppresion of Evidence
7215 Constitutionality
7215 Conviction
7215 Corporation
7215 Defenses
7215 Evidence
7215 Intent
7215 Speedy Trial
7216 Consent
7216 Preparer Defined
7216 Scope of Statute
7217 IRS Employees

 

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7203: Willful Failure to File Return, Supply Information, or Pay Tax: Appeal, Right to

 

[81-2 USTC ¶9494] United States of America , Plaintiff-Appellee v. James Doyle Rob bins, Defendant-Appellee

(CA-6), U. S. Court of Appeals, 6th Circuit, No. 81-1121, 4/17/81, Dismissing the taxpayer's appeal of an unreported District Court order

[Code Sec. 7203 and 28 U. S. C. §1291]

Failure to file income tax returns: Order denying dismissal of indictment: Appealability.--The Court of Appeals dismissed the taxpayer's appeal, seeking review of an unreported district court order denying his motion to dismiss an indictment for failure to file income tax returns, because the order was not appealable, leaving the appellate court without jurisdiction.

James S. Brady, United States Attorney, Grand Rapids , Mich. 49503 , for plaintiff-appellee. James Doyle Rob bins, Route 2, Box 38 , Howard City, Mich. 49329, pro se.

Before LIVELY, KENNEDY, and MARTIN, Circuit Judges.

This appeal has been referred to a panel of the court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the record, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

After carefully reviewing the district court record, it is determined that this Court does not possess jurisdiction to review the district court's order denying defendant's motion to dismiss the indictment charging him with failure to file income tax returns in violation of 26 U. S. C. §7203. Applying the Cohen considerations which militated in favor of appealability in Stack v. Boyle, 342 U. S. 1 (1951) and Abney v. United States, 431 U. S. 651 (1977), it is apparent that the district court's judgment is not appealable under 28 U. S. C. §1291 or under the collateral order doctrine. Cf. United States v. MacDonald, 435 U. S. 850 (1978).

It is, accordingly, ORDERED that this appeal be and hereby is dismissed for lack of jurisdiction pursuant to Rule 9(d)1, Rules of the Sixth Circuit.

 

 

[74-2 USTC ¶9825]Donn VonderAhe and Barbara VonderAhe, Plaintiffs-Appellants v. Roy H. Howland, et al., Defendants-Appellees

(CA-9), U. S. Court of Appeals, 9th Circuit, No. 71-1982, 508 F2d 364, 11/7/74, Rev'g and rem'g, District Court, 71-1 USTC ¶9315, CA-9. Opinion at 73-1 USTC ¶9333 withdrawn

[Code Secs. 7201 and 7206(1)]

Crimes: Tax evasion: False statements: Evidence: Injunction against: Constitutional rights: Money damages.--A dentist and his wife obtained an injunction against the use of any evidence IRS agents seized from his office and home, except for certain cards and sheets that the agents had probable cause to believe contained evidence of tax evasion and false statements. The general search warrants pursuant to which the searches were executed were overly broad. The plaintiffs' contention that use of the evidence seized would violate their privilege against self-incrimination was premature, since no proceeding had yet been instituted. Moreover, they were entitled to have their claim for money damages because of the agents' acts adjudicated.

One concurrence and dissent.

Neil F. Horton, Johnston, Klein & Horton & Solomon, 833 United Calif. Bank Bldg., 1330 Broadway, Oakland, Claif., for plaintiffs-appellants. Crombie J. D. Garrett, Department of Justice, San Francisco , Calif. , for defendants-appellees.

Before MOORE, * BARNES and ELY, Circuit Judges.

MOORE, Circuit Judge:

Just after 8:00 A. M., on the morning of June 16, 1970, a group of four Special Agents of the Internal Revenue Service (IRS) arrived at the office of Dr. Donn VonderAhe, a dentist practicing in Fremont , California . Simultaneously, a second group of three agents arrived at the home of the doctor and his wife, Barbara, in Newark , California . Each group was armed with a search warrant issued by a United States Commissioner. The Agents then proceeded to search or, more accurately, to ransack both office and home and to asport practically every piece of paper they could lay their hands on.

The background to this rather extraordinary procedure is best portrayed somewhat chronologically.

Dr. VonderAhe (usually referred to herein as the "doctor") apparently has a successful dental practice. On June 16th his office consisted of eight rooms and a hallway. He had one or more employees who kept his patients' records and recorded bills and payments.

The doctor and his wife, Barbara, filed joint income tax returns. In the early part of 1969, i.e., between early January and late March, an IRS Agent (Holmes) made an audit of their 1966 and 1967 income tax returns. There were made available to him six sets of records for the years in question: (1) combined cash-receipts-cash-disbursements journal; (2) bank statements and cancelled checks; (3) savings account passbooks; (4) daily patient appointments book with amounts charged and amounts collected; (5) patient cards containing dental information together with charges and collections; and (6) cash receipts books. Agent Holmes found that the books and records examined accurately reflected the income reported, and recommended acceptance of the taxpayers' returns as filed.

This recommendation was not long to endure because a telephone call from a former employee, Lynette Bush, to IRS revealed that the doctor during her period of employment had maintained two sets of records. This former employee was most specific concerning the records and the location thereof. She stated that the records of "regular" patients were recorded on white "Banco" cards; those of "emergency" patients on yellow sheets--subsequently green cards. She further disclosed that checks received for services from patients listed on the yellow sheets or green cards were hand endorsed by the doctor and cashed by another employee.

In the office, according to Mrs. Bush and Mrs. Van Order, another former employee of Dr. VonderAhe, the "emergency" cards were kept in a portable file cabinet maintained in the "opratory" room, separate and apart from the other file cabinets (Bush, Aff., June 14, 1970) or, during Van Order's regime, in the third drawer of the cabinets on the right side of the office.

There were four "emergency receipt books" during the period of employee Bush's employment, and three during employee Van Order's tenure, which were relevant to VonderAhe's allegedly unreported income. The books in question were described as "approximately one inch thick with six receipts per page." When filled, they were taken to the doctor's home.

Agent Romano was assigned to investigate further. To him it was obvious that if only the white card income had been disclosed to Agent Holmes, the doctor's income would have been understated by the amount of the yellow sheet/green card "emergency" income. At least an investigation was in order to ascertain whether it had been reported. This suspicion was strengthened by remarks made by another employee, a Mrs. Comegys, who told the Agent that she and the doctor had removed the yellow sheets and green cards from the files when the 1969 audit was pending; that the doctor had taken these records to his home so that they would not be available to the Examining Agent; and that the doctor had instructed her to remain at home on the day of the audit so that she would not give any "wrong" answers. In addition to information about the cards and books, Mrs. Comegys stated that she had, in 1968, arranged the opening of a Swiss bank account for her employer and had deposited a check for $6,050 therein.

The Search Warrant

Having received this information, IRS was alerted to the fact that there existed previously unexamined yellow sheets and green cards and books in which entries therefrom had been made. There were various ways by which these records could have been obtained. The doctor had voluntarily made available to Agent Holmes all records of income received from his "regular" patients. Confronted with the knowledge that IRS knew of the withheld records, the doctor was scarcely in a position to place the undisclosed records in a different category from the disclosed. The Agents could have asked for them; they could have subpoenaed them; or, if they thought that there was danger of destruction, they could have sought a warrant. The service chose this last course of action.

In spite of the fact that the "things" to be seized and the places to be searched were known to the Service with a high degree of specificity, the warrants as they were requested and issued were, for all practical purposes, "general warrants." The property allegedly concealed was described as: "Fiscal records relating to the income and expenses of Dr. Donn VonderAhe from his dental practice and other sources since January 1, 1966, to date, including, but not limited to dental patient cards, appointment books, combined appointment-cash receipts books, combined cash receipts and cash disbursements journals, business ledgers, expense records, bank ledger sheets and statements, cancelled checks, bank savings account pass books, records and correspondence relating to the opening of and deposits and withdrawals from a bank account maintained by said Doctor at the Banaue Romande in Geneva, Switzerland, plus copies of invoices and bills sent to patients of the aforesaid Doctor."

The grounds for search and seizure were stated as: "now and have been used as a means of committing and constitute evidence of offenses in violation of the provisions of the Internal Revenue laws; particularly Sections 7201 and 7206(1) of Title 26 United States Code; and which further comprise and constitute evidence of offenses committed in violation of the laws of the United States within the meaning of Section 1001 of Title 18, United States Code."

There was no allegation in the supporting affidavit of Agent Holmes that he sought to re-audit the material listed by him as already audited and reconciled. In the principal affidavit of Agent Romano, he states that he has "reason to believe that the amount of fees collected from patients during the years 1966 and 1967 whose names appeared on yellow information sheets were intentionally segregated by Dr. VonderAhe and Mrs. Comegys and not made available to Revenue Agent Holmes for the audit examination of early 1969." Thus, what had been revealed and what had been concealed had already been made abundantly clear.

The Execution of the Warrants The Office

According to Dr. VonderAhe, at about 8:15 A. M., on June 16, 1970, three (elsewhere stated as four or five) Treasury Agents forced their way into his inner office. They apparently took over the premises, and continued their search until 1:15 P. M. The search necessitated cancellations of patient appointments because the Agents seized patient cards and records and virtually were in charge of the office. The doctor alleges that he was unable to resume his practice for approximately two weeks when most of the original records were returned.

The extent of the seizure may be judged by the list ("Document Receipt") made by the Agents, which consisted of thirty-two pages of papers and records which were carted away in cartons in a small truck. By way of brief illustration, the Agents took the contents of the drawers of the doctor's desk in his private office, including correspondence relating to the purchase of property in Bull River , Montana , a U-Haul rental contract, an application for insurance, personal letters, notes relating to the VonderAhe's planned new home, and correspondence with an investment advisory service. Hundreds of patient record cards were taken. The receptionist's desk was also searched.

The Home

The warrant enforcement technique employed by the Agents at the home was quite similar to that used at the office. They forced their way in, made a room by room search of the premises, searched the contends of Mrs. VonderAhe's purse and even that of a Mrs. Perez, a visting friend. Items were seized in an unused bedroom involving the VonderAhe's real estate and records labeled "New House." Again, over objection, an IRS Agent forced his way into the VonderAhe's car which was parked in their garage and searched it. Papers taken from the garage included many folders of patients' records, "lab slips," etc. Several cartons of seized material were loaded into a truck and taken away.

The oral protests of the VonderAhes were quickly followed by legal protests. From a procedural point of view, Rule 41(e) of the Federal Rules of Criminal Procedure was unavailable to the doctor because neither he nor his wife had been indicted and there was no criminal case in being against them. However, they were well aware of potential civil and criminal consequences of the alleged concealment of records. They quite naturally desired to cause these records to be unavailable for use by the Commissioner or by a Grand Jury. Accordingly, they brought "an independent civil action prior to indictment pursuant to the Court's inherent equity power seeking return of property seized and its suppression as evidence in any subsequent criminal proceedings." (Applts' Br. p. 14). By this "independent equitable action" they sought to avoid the appealability question which might have otherwise arisen. Thus, having invoked the equity powers of the court, they must abide by this standard. In their complaint, filed July 7, 1970, they sought (1) the return of their books and records; (2) an injunction against the use of their property, allegedly illegally seized, in any investigation and prosecution against them; (3) an injunction against the use of copies or notes made from the material seized for prosecution purposes; (4) an injunction against contacting persons or businesses, the names of which were disclosed in the seized material; (5) the suppression of the property seized as evidence in any "criminal proceeding" and in any proceeding to determine the tax liability of the VonderAhes; and (6) a hearing to be held by the court, prior to the presentation of evidence to a Grand Jury or a Commissioner, at which the defendants "shall prove that said evidence was not illegally obtained." By leave of court, the complaint was amended to assert damages suffered by the disruption to the doctor's dental practice caused by the Agent's action in the amount of $15,000.

The government moved to dismiss the complaint on the grounds that (1) the United States had not consented to be sued; (2) the court lacked jurisdiction over the subject matter; and (3) that the complaint failed to state a claim upon which relief could be granted.

In the meantime, the government had photocopied the seized records and returned the originals.

The District Court denied the VonderAhes' motion for a preliminary injunction and granted the government's motion to dismiss. The doctor and his wife appealed.

Jurisdiction

A threshold question is posed with respect to our jurisdiction to entertain this appeal. The government contends that we are without jurisdiction because the decision of the district did not result in a final order as required by 28 U. S. C. §1291. We have held that an order dismissing an action for the return of documents and for the suppression of evidence is final and appealable when a plaintiff, as here, seeks recovery of copies and when no criminal action is pending. Goodman v. United States [66-2 USTC ¶9774], 369 F. 2d 166 (9th Cir. 1966); Selinger v. Biglar [67-1 USTC ¶9420], 377 F. 2d 542 (9th Cir. 1967). Our finding of appealability is reinforced by United States v. Ryan [71-1 USTC ¶9404A], 402 U. S. 530 (1971), in which the Supreme Court said: "We have thus indicated that review is available immediately of a denial of a motion for the return of seized property, where there is no criminal prosecution pending against the movant. See DiBella v. United States , supra, at 131-32." 402 U. S. at 533. Accordingly, we conclude that the order of the court below was final and that we have appellate jurisdiction under 28 U. S. C. §1291.

The Fourth Amendment

Initially, the search and seizure must be considered within the confines of the Fourth Amendment. In fact, limitation to consideration of this appeal within the confines of the Fourth Amendment is suggested by the taxpayers themselves in arguing (Appellants' Brief, pp. 12, 13) that "assuming the Court finds probable cause for a search warrant to exist, the government's showing of probable cause did not justify the extent of the searches and seizures at bar," and that "the affidavits only justified the search for the records which the taxpayers allegedly had withheld, the location of which an employee of the VonderAhes had described to the Treasury Agents."

The Fourth Amendment declares the "right of the people to be secure in their persons, houses, papers and effects" but only against "unreasonable searches and seizures" (emphasis supplied). Any warrant therefor shall issue "upon probable cause" and shall describe "the place to be searched, and the persons or things to be seized." As to "probable cause," the district court found that "the affidavits submitted were more than sufficient to provide probable cause to believe that plaintiffs were violating the income tax laws."

But the words "probable cause" are not self-defining--"probable cause" for what? The supporting affidavits were quite specific in describing the allegedly concealed property, namely, yellow sheets and green cards. No facts were alleged which showed probable cause for the issuance of a general warrant. No charge was made that the books and records submitted to Agent Holmes were false and that they should be subject to a re-audit. To proceed by the "warrant" method without first seeking the desired papers by request or subpoena should be based upon the strongest showing of necessity but if such drastic procedure is to be availed of, it should be strictly limited as constitutionally required. Therefore, although there may have been "probable cause" to search for and seize the yellow sheets and green cards for 1966 and 1967, there was no probable cause shown for a seizure of all the doctor's dental books and records, or his personal and private papers.

In seeking and executing such a general warrant, the agents themselves must assume the responsibility for its breadth. They could have restricted it to the concealed items and thus have avoided the ransacking procedure in which they, in executing the warrant, indulged.

There remain for consideration specificity and unreasonableness, issues which are subject to a similar analysis. Although the District Court noted that "general warrants which fail to adequately specify the area to be searched or the items to be seized have historically met with judicial disapproval," it held that "the warrants were as specific as practical" and while recognizing their "broad scope," they were "not overly broad in a constitutional sense."

What is "overly broad" cannot be resolved in an abstract or academic manner but only in relation to the facts, circumstances under, and the purpose for, which the warrants were issued. The warrants here were, in effect, general warrants. They sought all fiscal records of the doctor from January 1, 1966 to date [June 1970] relating to his income and expenses "but not limited to [books and records enumerated] * * *." In short, except for the yellow sheets and green cards, this was the identical material which had been delivered to and examined by Agent Holmes.

The Supreme Court has stated that there are certain permissible standards to be applied in connection with the issuance of search warrants. Thus in Berger v. New York , 388 U. S. 41, 48 (1967), the Court said:

"The proceeding by search warrant is a drastic one," Sgro v. United States, 287 U. S. 206, 210, 53 S. Ct. 138, 140, 77 L. Ed. 260 (1932), and must be carefully circumscribed so as to prevent unauthorized invasions of "the sanctity of a man's home and privacies of life." Boyd v. United States, supra, 116 U. S. 616, 630, 6 S. Ct. 524, 532.

And in Coolidge v. New Hampshire , 403 U. S. 443 (1971), the Court said:

The second, distinct objective is that those searches deemed necessary should be as limited as possible. Here, the specific evil is the "general warrant" abhorred by the colonists, and the problem is not that of intrusion per se, but a general exploratory rummaging in a person's belongings. [Citations omitted.] The warrant accomplishes this second objective by requiring a "particular description" of the things to be seized.

Upon the information available to it, the government knew exactly what it needed and wanted and where the records were located. There was no necessity for a massive re-examination of all records bearing on income and expenses. Where this the law, the Commissioner, upon finding any suspicious deficiency, could order a seizure of every such taxpayer's records upon the mere allegation that the omission or an inaccurate statement of one item might bespeak inaccuracies as to others which, in his opinion, necessitates a seizure of all records, at office and home. Important as it is to enable the government to obtain information to assure itself of the correct reporting of taxes, it is difficult to believe that the draftsmen of the Fourth Amendment did not insert "unreasonable" to avoid just as an in terrorem state as the Agents created and wreaked here.

Moreover, just as "unreasonable" can be applied to the breadth of the warrant, so much the more can it be applied to the manner of execution because it is the "manner" which, as vividly illustrated by the facts of this case, can create and constitute the prohibited invasion. As previously mentioned, the Agents could have sought the allegedly concealed records by other means. If they had desired to question the accuracy of patient payments, they could have made a patient check. All this court have occurred in an orderly way without the sudden assault causing not only damage to the doctor's finances and prestige but undoubtedly inconvenience and possibly pain and suffering to the many patients who could not be treated for weeks due to the disruption.

The Fifth Amendment

Appellants have addressed much of their argument to the point that the use of any of the seized papers would be a violation of their Fifth Amendment rights against self-incrimination. The district court held, in answer to appellants' contention, that such records is seized under a search warrant, would compel them to incriminate themselves, that "the requirement that all individuals subject to tax liability keep accurate financial records" is not sufficiently related to the investigation of criminal activity to require the protection of the Fifth Amendment.

Two recent cases are directly apposite to the issue addressed by the District Court. Hill v. Philpott, 445 F. 2d 144 (7th Cir. 1971), cert. denied, 404 U. S. 199 (1971). The facts are strikingly similar to those now before us. A Dr. Hill allegedly kept a set of financial records referred to as "red letter folders" separate and apart from his regular patient records. There, as here, disclosure to the IRS came from the doctor's former employees, who said that they had been instructed by Dr. Hill to incinerate these particular records if any "taxman" sought to make an investigation. Pursuant to a search warrant, agents of the IRS searched both the doctor's office and home, indiscriminatingly seizing as much material as was seized in this case. No criminal proceedings were pending against Dr. Hill. Dr. Hill immediately petitioned for the return of the seized property and its suppression on the ground of violation of his constitutional rights--particularly under the Fourth and Fifth Amendments. The district court denied the petition. On appeal the majority reversed but restricted its opinion to "only the first contention, which is based on the petitioner's privilege against self-incrimination." Then followed a lengthy discussion and review of cases from a Fifth Amendment self-incrimination point of view. Judge Fairchild in dissent, assuming that the seizure was based on an "adequately grounded warrant," wrote that

Assuming, however, that there is a class of papers so intimately confidential and so much a part of personhood that they ought to enjoy a superlative privacy and be protected from seizure upon an adequately grounded warrant, it does not seem to me that the records in question here have the required character. They appear to have been maintained for business and professional purposes, with the knowledge and assistance of employees, and the manner in which they were allegedly kept and used, made them, in a sense, instrumentalities of the tax evasion offense claimed.

Hill v. Philpott, supra, was followed in point of time by United States v. Blank, 459 F. 2d 383 (1972), in the Sixth Circuit. There the search warrant was executed on June 3, 1971, gambling records were seized on June 15, 1971, and indictment was returned and on August 3, 1971, a motion to suppress was filed. The district court, relying on Philpott, supra, granted the motion and held the records to be "per se self-incriminatory." The Court of Appeals vacated the judgment and remanded the case for further proceedings. That court, in reaching this result, said that: "No claim is advanced that there has been any violation of the specific language of the Fourth Amendment" and that since "the papers are not communicative in nature; that papers are business records rather than personal and private writings; and that they are on their face instrumentalities of the crime with which appellant [Blank] is charged" they were subject to seizure under Fourth Amendment search warrant procedures and therefore should not have been suppressed. Blank, supra, at 387. The court rejected "the rationale which underlies the majority decision of the Seventh Circuit [Philpott] * * *" and noted Judge Fairchild's dissent in Philpott wherein he "concerned himself more with the nature of the evidence under consideration than the method employed to obtain it" (quoting the portion of Judge Fairchild's opinion previously quoted herein).

Nevertheless, it would appear from the Blank opinion that the ultimate decision as to admissibility or Fifth Amendment protection had to await such further proof as might be adduced upon a trial. Thus, the court said:

Here, in fact, we have no way of knowing that the instant records are connected with the defendant beyond his counsel's statement in the motion to suppress that they "may be" in his handwriting. This, however, is an important fact upon which the government must at trial bear the burden of proof and upon which, for all we know, there may be strong dispute.

In our opinion, appellant's Fifth Amendment contention is premature. Resolution will depend upon facts and developments not before us at this time. As stated, no civil or criminal proceedings are currently pending. When, as and if such proceedings are brought, there will be ample opportunity for the taxpayers to make appropriate objection of Fifth Amendment grounds as the situation may warrant.

Were we to attempt to decide the Fifth Amendment "self-incrimination" problem at this time far more facts would be needed for its resolution. Did the doctor waive these rights by showing Agent Holmes all (except the yellow sheets and green cards) his books? Were the books kept for business purposes with entries made, possibly not by the doctor, but by third persons, actual declarations by and against himself? What instructions, if any, did he give to his employees? What entries, if any, did he personally make? These are but a few of the many questions which may arise. The records might even be placed in a "required records" category. The privilege of practicing a profession and gaining income thereby from the public might well not carry with it the shield of Fifth Amendment immunity. If so, both government and appellants will have an opportunity when, as and if the yellow sheets and green cards are offered in any proceeding, criminal or civil, to argue the effect of 26 U. S. C. §6001.

Conclusion

The problem here is one of resolving the equities. The government should not be benefitted in any forthcoming actions against the VonderAhes, civil or criminal, by using books and records illegally seized. On the other hand, the VonderAhes should not benefit from their own acts of concealment and thus avoid the payment of taxes legally due and also the possible consequences of illegal concealment. Our equitable powers would be much distorted were we to hold that the allegedly concealed records (yellow sheets and green cards) were improperly seized.

The VonderAhes have asked us to invoke in their favor what has become known as the "exclusionary rule," i. e., to decree at this time that all records seized, including yellow sheets and green cards and any leads therefrom cannot be introduced in any proceeding, civil or criminal against them. However, if the facts are, as represented, that the taxpayers by their own wrong, deliberatedly concealed income and failed to pay taxes thereon, it would seem to be the height of inequity for the courts to enable them to profit thereby. Using equity as the standard, the warrants as issued restricted to the yellow sheets and green cards would have been reasonable; beyond these records they were too broad. Although the manner of execution was quite unjustified, the penalty of exclusion which the taxpayers would impose is equally unjustified. Our present task is to place the government's allegedly unlawful procedure in obtaining and executing the warrants and the VonderAhes' allegedly unlawful concealment on the mythical scales of justice, and observe the balance. Observing this balance (or possibly imbalance), we believe that justice can best be achieved by reversing the order of the District Court dismissing the complaint and upon remand, directing the District Court to grant the injunctive relief sought by appellants except as to the yellow sheets and green cards, copies of which the government may retain and use subject, however, to any all objections thereto, including objections based on the Fifth Amendment, in any proceeding, civil or criminal, which may be raised by the VonderAhes.

Insofar as the complaint seeks money damages because of the Agents' acts, the serious pecuniary loss caused thereby would appear to bring this case within the Bivens doctrine. In Bivens v. Six Unknown Fed. Narcotics Agents, 403 U. S. 388 (1971), the Supreme Court upheld federal jurisdiction over such a suit and held that money damages may be recovered for any injuries consequent upon a violation of the Fourth Amendment by federal officials. Mr. Justice Harlan in his concurring opinion pointed to the judiciary's "particular responsibility to assure the vindication of constitutional interests such as are embraced by the Fourth Amendment." Bivens, supra, at 407.

The amended complaint seeks damages of $15,000 for the description of the doctor's practice. Upon the facts set forth, appellants are entitled to have these issues adjudicated. Therefore, the complaint as amended should not have been dismissed.

Order affirmed in part, reversed in part.

* The Honorable Leonard P. Moore, Senior Circuit Judge for the Second Circuit, sitting by designation.

Concurring and Dissenting Opinions

ELY, Circuit Judge (Concurring in part; Dissenting in part):

I concur in my Brother Moore's majority opinion insofar as it condemns, on Fourth Amendment grounds, the overbreadth of the warrant and the absolutely unreasonable scope of the search. I would go further, however, and hold in favor of the appellants as to the so-called yellow sheets and green cards because their seizure, in my opinion, was thoroughly corrupted by the intolerable process under which the search and seizure were conducted. Moreover, I do not retreat from the Fifth Amendment views originally set forth by me and which were originally endorsed by both Judges Moore and Barnes, 1 I note at the beginning that I see no irreconcilable conflict between my original opinion and our court's opinion in United States v. Murray, 492 F. 2d 178 (9th Cir. 1973). In our case, the flagrant abuse of the search and seizure process necessitated our judicial disapproval. In Murray , on the other hand, despite a substantial question as to whethr a certain address book was testimonial, the seizure of the book was properly upheld as resulting from a search incident to a lawful arrest.

Because the original opinion written by me for a unanimous court does not wholly conflict with the present opinion of Judge Moore, no useful purpose would be served by now reproducing the whole of my first opinion. That portion which remains pertinent, and to which I adhere, reads as follows:

As we have said, the appellants contend that the searches and seizures of their books and records violated the privilege against compulsory self-incrimination under the Fifth Amendment. It is clear that had the Government attempted to acquire possession of these records and writings pursuant to a subpoena, appellants would have been privileged under the Fifth Amendment to refuse their production. Boyd v. United States, 168 U. S. 616 (1886); United States v. Cohen [68-1 USTC ¶9140], 388 F. 2d 464 (9th Cir. 1967); United States v. Judson [63-2 USTC ¶9658], 322 F. 2d 460 (9th Cir. 1963). The District Court, however, ruled that the use of a warrant, rather than a subpoena, removed "the impermissible aspect of compulsion" from these seizures. It reasoned that, under the warrant procedure, appellants were "merely passive agents not required to do anything that would tend to be incriminating." No authority was cited for this proposition, but the reasoning is consistent with that recently adopted by our Brothers of the Sixth Circuit in United States v. Blank, 459 F. 2d 383, 385 (1972), cert. denied, 409 U. S. 887 (1972).

"We believe that there is a valid and important distinction between records sought by subpoena and records sought by search warrant. The subpoena compels the person receiving it by his own response to identify the documents delivered as the ones described in the subpoena. The search warrant involves no such element of compulsion upon an actual or potential defendant."

See 8 J. Wigmore, Evidence §2264 (McNaughton rev. 1961).

We cannot accept the substantive merit of this approach. One need ask only what would happen if the addressee of a warrant refused to allow the search to be conducted to appreciate the magnitude of compulsion produced by a search warrant. Without the slightest hesitation his doors would be broken down, he would be placed under arrest, and the desired material would be seized. How the imminence of such force can be considered as anything other than compulsion escapes us. In this respect, we are in full agreement with the result reached by our Brothers of the Seventh Circuit as expressed in Hill v. Philpott, 445 F. 2d 144, 149 (7th Cir. 1971); cert. denied, 404 U. S. 991 (1971), cited with approval in Couch v. United States [73-1 USTC ¶9159], 409 U. S. 322, 330 (1973):

The facts in Hill are strikingly similar to those at bar. The Affidavits in support of the warrant alleged that a doctor maintained two sets of financial records for two categories of patients and that he had instructed an employee to destroy one set "if any tax man visited the office to make an investigation. . . ." 445 F. 2d at 145. The Government, as in the case at bar, argued that because the records were obtained by a search warrant, the only question was whether the warrant complied with the Fourth Amendment.

"In short, the government takes the position that once the validity of a search is established under the Fourth Amendment--and by that fact alone--the Fifth Amendment is not and cannot be violated."

445 F. 2d at 146.

Relying on Boyd v. United States , infra, and Gouled v. United States , supra, the Hill court rejected the Government's argument. It read Warden v. Hayden, 387 U. S. 294 (1967), as overruling only Gouled's fourth amendment ("mere evidence rule") pronouncements, leaving intact the Fifth Amendment holding that personal books and records are privileged against seizure by search warrant. In such a situation, the Hill court pointed out, the accused remains the unwilling source of the evidence:

"The jury knows the books and records belong to the defendant and the entries he has made therein speak against him as clearly as his own voice. This seems particularly true in a prosecution for violation of the income tax laws."

445 F. 2d at 149.

Further, the suggestion that the presence of a search warrant, in and of itself, removes the impermissible aspects of compulsion, is particularly untenable in light of several Supreme Court cases describing the form of compulsion covered under the Fifth Amendment. In Boyd v. United States, 116 U. S. 616 (1886), the Supreme Court considered a customs statute that required the defendant to produce certain documents upon pain of an adverse finding of fact if he failed to obey. The Supreme Court, considering the Fourth and Fifth Amendments as "almost running into each other," struck down the statute:

"It is true that certain aggravating incidents of actual search and seizure, such as forcible entry into a man's house and searching amongst his papers are wanting, and to this extent the proceeding under the act of 1874 is a mitigation of that which was authorized by the former acts; but it accomplishes the substantial object of those acts in forcing from a party evidence against himself. It is our opinion, therefore, that a compulsory production of a man's private papers to establish a criminal charge against him, or to forfeit his property, is within the scope of the Fourth Amendment to the Constitution, in all cases in which a search and seizure would be; because it is a material ingredient, and effects the sole object and purpose of search and seizure."

116 U. S. at 622.

Thus in Boyd, the Court found a procedure requiring the production of private books and papers pursuant to a subpoena unconstitutionally compelling despite the fact that ". . . the proceeding in question is divested of many of the aggravating incidents of actual search and seizure. . . ." The Court said:

"It may be that it is the obnoxious thing in its mildest and least repulsive form; but illegitimate and unconstitutional practices get their first footing in that way, namely, by silent approaches and slight deviations from legal modes of procedure."

Id. at 635. See Hale v. Henkel, 201 U. S. 43, 76 (1906) ("the substance of the offense is the compulsory production of private papers, whether under a search warrant or a subpoena duces tecum, against which the person, be he individual or corporation, is entitled to protection.")

At the very least, Boyd suggests that a search for private books and papers is an even more egregious form of compulsion than that struck down under a subpoena procedure. That, of course, is the antithesis of the position taken by the District Court in this case. See also Wright, Federal Practice and Procedure: Criminal, §665, n. 88 (1969) ("It is much less clear that such a distinction [between the compulsion produced by a subpoena and that produced by a search warrant] would be sound, or fully consistent with the interest protected by the privilege against self-incrimination"); Lipton, Search Warrant in Tax Frand Investigations, 56 A. B. A. J. 941, 943 (1970) ("It is unthinkable that the courts will grant carte blanche for the seizure of documents that could not be reached by an admin istrative or judicial subpoena").

Similarly, in Schmerber v. California, 384 U. S. 757, 761 (1965) (citing Boyd with approval), petitioner was hospitalized following an automobile accident. A police officer smelled liquor on petitioner's breath and noticing other symptoms of drunkenness placed him under arrest. After informing petitioner of his rights, the officer directed the physician to take a blood sample despite petitioner's refusal, on advice of counsel, to consent thereto. A report of the chemical analysis of the blood, which indicated intoxication, was admitted into evidence over objection. On appeal, the Supreme Court upheld the admission of the evidence but said:

"It could not be denied that in requiring petitioner to submit to the withdrawal and chemical analysis of his blood the State compelled him to submit to an attempt to discover evidence that might be used to prosecute him for a criminal offense. He submitted only after the police officer rejected his objection and directed the physician to proceed. The officer's direction to the physician to admin ister the test over petitioner's objection constituted compulsion for the purposes of the privilege."

384 U. S. at 621. See Gilbert v. California, 388 U. S. 266-67 (1967) (holding that the taking of handwriting exemplars is a form of compulsion within the meaning of the Fifth Amendment, but that, "A mere handwriting exemplar, in contrast to the content of what is written, like the voice or body itself, is an identifying physical characteristic outside its protection" because it is not the kind of "communication" covered by the privilege) (emphasis added.)

Following the reasoning of the court below, and that of the Sixth Circuit, one would have expected the Court in Schmerber to hold that there was no "compulsion" involved in the taking of the blood sample. Schmerber was in no way forced to make "assurance, compelled as an incident of the process, that the articles produced are the ones demanded." Wigmore, supra §2264 at 380. Further, the nature of the blood sample taken was such that "the proof of [its] authenticity, or other circumstances affecting [it], may and must be made by the testimony of other persons, without any employment of the accused's oath or testimonial responsibility." Id. However, the Schmerber Court , as noted above, expressly held that the taking of the blood sample over defendant's objection was "compulsion" within the meaning of the Fifth Amendment.

In the present case, as in Schmerber and Gilbert, appellants were "passive agents" to these searches through no choice of their own. They repeatedly objected to the searches of their home and office, specifically claiming their constitutional rights, including their fifth amendment privilege. Thus, the search warrants employed in this instance were coercive tools, and it is totally unrealistic to say that they did not involve "compulsion."

Compulsion alone, however, is not enough to constitute a violation of the Fifth Amendment. As noted in Schmerber, 384 U. S. at 764, "compulsion to submit to fingerprinting, photographing, or measurements, to write or speak for identification, to appear in court, to stand, to assume a stance, to walk, or to make a particular gesture," is not prohibited under the Fifth Amendment:

"The distinction which has emerged, often expressed in different ways, is that the privilege is a bar against compelling 'communications' or 'testimony,' but that compulsion which makes a suspect or accused the source of 'real or physical evidence' does not violate it."

Id.

Thus, our inquiry must narrow to a determination of whether the papers, books and records seized in the instant case were "testimonial" or "communicative" in nature such that the accused were forced to bear witness against themselves.

In Schmerber, the Court expressly noted that ". . . compulsion of responses which are also communications, for example, compliance with a subpoena to produce one's papers . . .," is within the fifth's privilege. 384 U. S. at 764. One year after Schmerber was decided, the Court overruled the long criticized "mere evidence" rule of Gouled v. United States, 255 U. S. 297 (1921), and upheld the admission of certain evidence despite petitioner's Fifth Amendment claims. Warden v. Hayden, 387 U. S. 294 (1967); see also 18 U. S. C. §3103(a) (authorizing the issuance of a warrant "to search for and seize any property that constitutes evidence of a criminal offense in violation of the laws of the United States "). The objects seized in Hayden were trousers, a jacket and a cap, items previously immune from seizure under Gouled. The Court's opinion, however, contained a significant caveat:

"The items of clothing involved in this case are not 'testimonial' or 'communicative' in nature, and their introduction therefore did not compel respondent to become a witness against himself in violation of the Fifth Amendment. Schmerber v. State of California , 384 U. S. 757. This case thus does not require that we consider whether there are items of evidential value whose very nature precludes them from being the object of a reasonable search and seizure."

387 U. S. at 302-03.

See note accompanying the recent amendments to the Federal Rules of Criminal Procedure, 48 F. R. D. 629-30 (1970) (disclaiming any intention to abrogate the protection of the Fifth Amendment against self-incrimination and stating that, "items which are solely 'testimonial' or 'communicative' in nature might well be inadmissible on those grounds").

Further light was cast upon the meaning of the phrases "testimonial" and "communicative" in Schmerber when the Court noted, in dictum, that the results of a compelled lie detector test would be "testimonial" for the purposes of the Fifth Amendment, notwithstanding the fact that such tests are seemingly directed towards the elicitation of "physical evidence." 384 U. S. at 764. In contrast, California v. Byers, 402 U. S. 424, 431-33 (1971), held that it would be an "extravagant" extension of the privilege to apply the Fifth Amendment to a California statute declaring it illegal for a motorist to fail to stop after an accident and to furnish his name and address. The Court held that the requirement of stopping is no more testimonial than requiring a person in custody to speak or walk and that the disclosure requirement is an essentially neutral, non-testimonial act. See United States v. Wade, 388 U. S. 218, 222-23 (1967) (requiring an accused to exhibit his person to prosecution witnesses at a police lineup involved ". . . no compulsion of . . . testimonial significance"); Gilbert v. California, 388 U. S. 263, 266-67 (1967) ("A mere handwriting exemplar, in contrast to the content of what is written, like the voice or body itself, is an identifying physical characteristic outside its [Fifth Amendment] protection. . . .") (emphasis added).

In the case here, the books and writings seized under warrant included items on which appellants alone, rather than any third party, made entries. The 30 page description in the government's inventory of seized items runs the gamut from personal checks to insurance applications, and includes almost anything that had writing on it. The list includes, for example: a map of Bull River, Sanders, Montana, several personal letters, approximately 67 pages of "miscellaneous notes," business cards, sheets of paper with names but no dates, three pages of survey information on Montana property, miscellaneous sheets of paper "with figures appearing," a rental contract from U-Haul, appointment books, an envelope containing "employment forms," "letters of correspondents relative to the purchase of property," "design estimates."

The scope of these searches went well beyond a perscrutation for "real or physical evidence." The Internal Revenue Agents were obviously looking for writings that would bespeak appellants' guilt, and, indeed, they may have found them. The numerous sheets of notes, figures and estimates, and the several letters of correspondence are the kind of "communicative act or writing" that would reflect the author's personal thoughts, opinions and conclusions. Schmerber v. California, supra.

Finally, the testimonial compulsion levied against these appellants violated that "private inner sanctum of individual feeling and thought" which the Fifth Amendment seeks to protect. Couch v. United States [73-1 USTC ¶9159], 409 U. S. 322, 327 (1973). The subject records were clearly in the possession, not to mention the ownership, of the appellants at the time of their seizure and "possession bears the closest relationship to the personal compulsion forbidden by the Fifth Amendment. Id. at 331. Thus, these records were protected from seizure by the Fifth Amendment.

I would reverse the District Court's Order in its entirety, directing that the injunction sought by the appellants be granted.

1 That opinion, which has now been withdrawn, was originally issued in slip form on March 26, 1973. Its official publication was withheld pending our reconsideration, but it was unofficially published at 31 AFTR 2d 73-1075 (1973).

My original opinion's resolution of the Fifth Amendment issue was approved by at least two law review commentators. See Filler, Protesting Your Client: Advice to Accountants and Attorneys, 2 Hofstra L. Rev. 238, 259 n. 578 (1974); Comment, Use of the Summons, Intervention, and Constitutional Rights, 2 Hofstra L. Rev. 135, 177-8 (1974).

I disagree with Judge Moore's position that there is a need for additional development of further factual elements before the need for the application of the Fifth Amendment arises. My reasons, I think, can be sufficiently discerned from the substance of my comments. If the so-called yellow sheets and green cards were not prepared by the doctor himself, it is obvious that any notations thereon could only have been placed by his amanuensis.

 

 

[73-1 USTC ¶9470] United States of America , Appellant v. Albert Goldstein, Alfred Caesar, Sam Jacobson, Murray Geller and Rob ert Wisch, Appellees

(CA-2), U. S. Court of Appeals, 2nd Circuit, Docket No. 73-1165, 479 F2d 1061, 5/25/73, Reversing and remanding unreported order of 1/8/73 subsequent to Dist. Ct., 73-1 USTC ¶9163

[Code Secs. 7203 and 7402]

Court of Appeals: Government's right to appeal: Double jeopardy.--Appeal lay to Court of Appeals where District Court erroneously dismissed a grand jury indictment on the ground that a mistrial declared in a prior trial on the same indictment was unwarranted, and that reprosecution would violate the double jeopardy clause of the fifth amendment.

Rob ert A. Morse, United States Attorney, L. Kevin Sheridan, Assistant United States Attorney, Brooklyn, N. Y., Michael B. Pollack, Dennis E. Dillon, Department of Justice, Washington, D. C. 20530, for appellant. James M. La Rossa, Joseph E. Brill, Thomas J. O'Brien, Kostelanetz & Ritholz, 52 Wall. St., New York, N. Y., for Goldstein, Caesar, Jacobson, and Geller, appellees, Jerome Lewis, H. Elliot Wales on brief, 299 Broadway, New York, N. Y., for Wisch, appellee.

Before CLARK, Associate Judge, * WATERMAN and FEINBERG, Circuit Judges.

[Order]

FEINBERG, Circuit Judge:

The United States seeks to appeal from a pre-trial order of the United States District Court [73-1 USTC ¶9163] for the Eastern District of New York, Jack B. Weinstein, J., dismissing an indictment against appellees on the ground that a mistrial declared in a prior trial on the same indictment was unwarranted, and that reprosecution would violate the double jeopardy clause of the fifth amendment. Under the recently amended Criminal Appeals Act, 18 U. S. C. A. §3731 (1972-73 Supp.), the Government may appeal from an

order of a district court dismissing an indictment or information as to any one or more counts, except that no appeal shall lie where the double jeopardy clause of the United States Constitution prohibits further prosecution.

We thus must answer two questions. First, does the language of section 3731 prevent an appeal by the Government? And second, was Judge Weinstein correct in holding that the double jeopardy clause barred a second trial? For reasons which follow, we conclude that an appeal does lie to this court from the order below, and, further, that the indictment was erroneously dismissed. Accordingly, we reverse and remand for further appropriate proceedings.

[Facts]

I. On January 7, 1972, appellees were indicted in the Eastern District of New York, on 20 counts charging various violations of federal internal revenue laws, 26 U. S. C. §§ 7201, 7206, and conspiracy to violate those provisions. 1 Trial commenced on September 5, 1972, before Judge Orrin G. Judd. Jury deliberation began on the morning of October 5. 2 The jury was excused for the evening after failing to reach a verdict with respect to any defendant on any count. That evening, Judge Judd had a brief exchange wit Juror No. 2 (Mrs. Rappaport), which he related to counsel after jury deliberation had recommenced the following morning. As he explained it, she had asked to see him "on a personal matter." The judge had observed her "sniffling" and "quite ill at ease during the day" and he "started commiserating with her on her illness." She replied that she was "all right" but just felt "incapable."

At 11:30 A. M. on this second--and last--day of deliberation, the jury requested and received a re-reading of the charge. At 3:10, the jury sent a note to the judge stating it was

apparently not able to reach a unanimous verdict on any count except number 20. Please advise.

In discussion with counsel, the judge indicated that he intended to tell the jury to deliberate "another couple of hours," but doubted that he would ask them to come back on Tuesday. 3 Defense counsel first objected to

your Honor saying that they should be returned for deliberation for a couple of more hours because it may well be that what that amounts to is an incarceration against their will

And then pointed out with respect to requiring the jury's return on Tuesday:

There would be Friday night, all day Saturday, all day Sunday, all day Monday. So there would be three full days and four nights of separation during which it would be impossible to avoid pollution of the jury. . . .

Judge Judd then called the jury back into the courtroom and told them that he would ask them "to go back and consider further and tell me whether further deliberation would be useful," although he pointed out that he did not intend to have them stay "late tonight" or return on the following Tuesday. He then gave what the Government accurately describes as a modified "Allen charge." Thereafter, defense counsel moved for a mistrial on the ground that the jury was in "deadlock, which apparently is a hopeless one." The motion was denied.

At approximately 5 o'clock, the jury foreman sent a second note, which said:

[A]fter receiving most of the testimony and raising what arguments and persuasion we could bring to bear, Mrs. Rappaport has insisted that under no circumstances can she vote guilty on any of the Counts.

Judge Judd thereupon stated his view that this meant "a disagreement on seventeen counts" and resolved to "bring the Jury in and see." The jury was brought in; they announced a verdict of not guilty on count 20, involving only appellee Goldstein, and were polled at the Government's request. The judge then asked: "And it's clear that you are in disagreement on the rest of the counts?", to which the foreman replied "I am afraid so." The judge then continued:

I appreciate the time you have put in, the effort that's been made. I might have given a more coercive charge, but I thought it was improper. I think we should respect the conscience of anybody on the Jury.

I would like to keep you for five or ten minutes just to give you a little picture of things behind the scenes. You are entitled to wonder about what happened at all these side bars, and this has been only an income tax case. But it has been an important case for everybody.

You have heard some of the best defense counsel in this City for the last five weeks. The Government attorney is not an ordinary assistant U. S. Attorney. . . .

The judge then went on to disclose, among other things, that the government attorney was from the Organized Crime section of the Justice Department, that defendant Goldstein's tax returns disclosed income from gambling, and that certain defendants had threatened a witness prior to the trial. Counsel took vigorous exception to these comments--a concern which we share--and moved to dismiss the indictment. The motion was denied.

The case was set for retrial before Judge Weinstein, but prior to trial, defendants moved to dismiss the indictment principally on the ground of double jeopardy. The judge granted the motion; while his order of January 8, 1973 dismissing the indictment contained no express findings, the bases for the order were carefully stated during the course of the hearing held on the motion. We set these out extensively:

. . . I am particularly impressed with the transcript of October 6, 1972 [the second day of jury deliberation described above] at 5:00 o'clock P.M.

The Court said there is "still disagreement on all but one count." There is no indication that disagreement was fixed or that there could not be some agreement had there been further consultation. There were 18 counts undisposed of at that time. Many of them involved a number of defendants and all of them involved at least two defendants.

The Jury was then polled on Count 20 and the defendant in that count was found not guilty. There's no inquiry made by the Court as to whether the Jury wished to consult further with each other. There is no indication that they disagreed with respect to each defendant on each count. In fact, it is not clear that they had considered in any detail each defendant as to each count.

Immediately after the Jury was polled, the Judge began to address the Jury and there would be nothing from which their counsel could determine the nature of the remarks that would be made up until line 15 of page 6 of the transcript. Then reference is made to the organized crime section of the Department of Justice. Thereafter very quickly there is reference to highly prejudicial material which undoubtedly had taken counsel by surprise and it would be only at that point I would think that the normal practice was not going to be followed, that inquiry was not going to be made to the Jury with respect to whether they might possibly reach an agreement given more time or whether they might possibly reach an agreement on any of the counts as to any of the defendants.

* * *

I must reluctantly conclude that the Court acted without proper consultation with the attorneys and without proper consultation with the Jury and that the case was improperly taken from the Jury at this point without the consent of the defendants and before it had been determined that no agreement could be reached.

Under the circumstances, therefore I reluctantly find that defendants should be placed in double jeopardy if they were to be tried . . ..

From the subsequent order dismissing the indictment, the Government appeals. 4

[Government's Right to Appeal]

II. At the outset, appellees claim that the Government cannot appeal from Judge Weinstein's order dismissing the indictment on double jeopardy grounds. The 1970 amendments to the Criminal Appeals Act, enacted as Title III, §14 of the Omnibus Control Act of 1970, P. L. 91-644, 84 Stat. 1880, 1890, 91st Cong., 2d sess., were designed to eliminate much of the tortuous statutory construction, e.g., United States v. Sission, 399 U. S. 267 (1970), and United States v. Apex Distributing Co., 270 F. 2d 747 (9th Cir. 1959) (en banc), to which federal courts had been put in interpreting the coverage of the predecessor act. See S. Rep. No. 91-1296, 91st Cong., 2d sess., at 2 (1970). But a principal purpose of the amendments was to broaden considerably those situations in which the Government could appeal. Id. 5 While the predecessor act was to be strictly construed against the Government's right to appeal, e.g., United States v. Sission, supra, 399 U. S. at 291, the present statute expressly directs that its provisions "shall be liberally construed to effectuate its purposes."

Appellees do not--and cannot--dispute this reading of statutory purpose. They contend, nonetheless, that the plain language of the 1970 amendments forecloses our appellate jurisdiction. Any need to undertake a detailed refutation of this assertion has been obviated by this court's recent opinion in United States v. Castellanos, slip op. 3285, 3287-88 (2d Cir. May 4, 1973). Like this case, Castellanos involved an appeal from an ordered dismissing an indictment on grounds of double jeopardy prior to the impaneling of a new jury. In holding that order appealable, Judge Smith observed that such an order was plainly appealable under the predecessor statute in light of United States v. Jorn, 400 U. S. 470 (1971), and that "[n]othing in either the legislative history or the language of the new statute . . . indicates the slightest intention to cut back the scope of former §3731. Indeed, quite the opposite seems true . . .." (Emphasis added.) 6 The same conclusions govern here.

Appellees further contend, however, that Judge Weinstein's dismissal was, "as a matter of substantive law tantamount to an acquittal." There is no merit to the argument. United States v. Hill, 473 F. 2d 759 (9th Cir. 1972), on which appellees rely, is not in point. Hill involved indictments charging the sending of obscene advertisements through the mail. Defendant's motion to dismiss the indictments was granted on the ground that the advertisements were not obscene as a matter of law. In finding reprosecution prohibited by the double jeopardy guarantee, the court noted that the judge had received evidence limited to a necessary element of the offense; the dismissal thus decided the general issue of guilt and was the equivalent of a directed acquittal. See United States v. Sisson, supra, 399 U. S. at 290 n. 19; United States v. Ponto, 454 F. 2d 657, 663-64 (7th Cir. 1971) (en banc). Judge Weinstein's dismissal, by contrast, in no sense turned on the general issue of guilt or required the taking of evidence remotely related to any element of the crime. 7

Thus, the Government's appeal is properly before us, and appellee's motion to dismiss the appeal is denied.

[Double Jeopardy]

III. We turn now to the merits of Judge Weinstein's dismissal order. Plainly, technical jeopardy had attached in the trial before Judge Judd because the jury had been impanelled, but equally plainly, as a century and a half of cases illustrate, that did not end the matter. See United States v. Perez, 22 U. S. (9 Wheat.) 579 (1824); Illinois v. Somerville , 41 U. S. L. W. 4319, 4320 (U. S. Feb. 27, 1973). What would have ended the matter, however, was defendants' consent to Judge Judd's order declaring a mistrial. See United States v. Gori, 282 F. 2d 43, 47 & n. 5 (2d Cir. 1960), aff'd, 367 U. S. 364 (1961); cf. United States v. Jorn, supra, 400 U. S. at 485. We conclude that defendants did so consent.

On the afternoon of the second day of deliberation, the jury notified Judge Judd that it was "apparently not able to reach a unanimous verdict on any count except number 20"; the judge then gave a modified "Allen charge." Defense counsel immediately moved for a mistrial because the jury was hopelessly deadlocked. Had the judge granted this request, of course, no meritorious double jeopardy claim could later have been made. See United States v. Tateo, 377 U. S. 463, 467 (1964). We are at a loss to understand what transpired thereafter to breathe life into such a claim. Defendants argue that the situation was completely changed less than two hours later by the jury's second note. At that point, according to defendants, counsel realized that they had a favorable jury, that "at worst there would be a hung jury," and that they "decided they did not want a mistrial." 8 The initial problem with this position is that defense counsel did not communicate this change in attitude to Judge Judd. Defendants now argue, as they successfully did before Judge Weinstein, that they never had an effective chance to make their new position known to Judge Judd. We do not understand why that is so, as a recounting of the events of that afternoon indicates.

After the judge read the second note to defense counsel, he stated that this "means a disagreement on seventeen counts. We will bring the Jury in and see." The jury then came back to the courtroom and reported its verdict of not guilty on count 20; each juror was then polled on that verdict. On completion of the polling, the foreman confirmed to the judge that the jury was "in disagreement on the rest of the counts." As anyone familiar with trial court procedure knows, all of this took considerable time. It was certainly sufficient for defense counsel, whose performance up to that time had not been marked by excessive timidity, to make their changed views known to the court. Nor was that all. Judge Judd did not immediately launch into his behind-the-scenes discussion which, defendants correctly maintain, made it impossible for the same jury to continue. Instead, the judge took another moment or two in introductory remarks--at which point his intention to order a mistrial became plain--before characterizing the government attorney as "not an ordinary assistant," but from "the section on Organized Crime." This interlude gave defense counsel yet another chance to say that they did not want a mistrial. It is thus apparent to us that defense counsel had adequate opportunity to disabuse the judge of the idea that they still wanted the jury discharged because it was deadlocked; Judge Weinstein's contrary view is not supportable. 9

Judge Judd obviously assumed that defendants continued to favor mistrial. Certainly, he would not have proceeded as he did had he thought the trial was to continue before the same jury. There was ample warrant for the judge's assumption. Less than two hours before, defense counsel had characterized a proposed instruction to the jury to deliberate "for a couple of more hours" as "incarceration against their will," and had opposed requiring the jury to continue after the weekend recess because "it would be impossible to avoid pollution of the jury." In addition, the judge's assumption as to defendants' position was buttressed by common sense. When defendants had earlier moved for a mistrial, they had no way of knowing the jury's vote: It might have been anything from 11-1 for acquittal to 11-1 for conviction. Any one of these possibilities except the last would indicate a jury sentiment more--rather than less--favorable than the 11-1 vote for conviction on all remaining counts revealed by the jury's second note. To all appearance, defendants' position had worsened in the time between the first and second notes. Defendants argued before Judge Weinstein, however, that they were then in a better position because they knew that they could not be hurt, and that

They could only get a hung jury and it is possible, as it happens in the movies at any rate, that one person can change the minds of eleven other people.

Anything is possible, of course, but the self-serving nature of this hindsight assertion is patent. Moreover, the silence of defense counsel on this issue was even more deafening after Judge Judd had discharged the jury. At that point, defense counsel argued at length that the judge's disclosure of material not in evidence had hopelessly prejudiced defendants, and required dismissal of the indictment. But this claim itself assumed that another trial would be held, a position inconsistent with their present contention that the double jeopardy clause would bar such a trial, because the discharge of the jury had been premature.

We disagree, therefore, with Judge Weinstein's belief that a mistrial was declared without defendants' consent. 10 Consent need not be express, but may be implied from the totality of circumstances attendant on a declaration of mistrial. United States v. Gori, supra, 282 F. 2d at 46; see Scott v. United States, 202 F. 2d 354 (D. C. Cir.), cert. denied, 344 U. S. 879 (1952); cf. Raslich v. Bannan, 273 F. 2d 420 (6th Cir. 1959) (per curiam). Defendants had moved for a mistrial a scant two hours before one was declared, at the first suggestion of jury deadlock; little, if anything, had occurred thereafter to warrant a belief that their position had changed; and even if it had, they failed to make this change in position knwon to the trial judge notwithstanding adequate opportunity to do so. See United States v. Pappas, 445 F. 2d 1194, 1199-1200 (3d Cir.), cert. denied, 404 U. S. 984 (1971). 11

Under these circumstances, their consent to mistrial can be properly implied, Judge Judd did not really act sua sponte, and defendants cannot successfully argue double jeopardy.

IV. In what may be an excess of caution, we turn finally to the argument made by the Government that, even if defendants did not consent to the mistrial, reprosection was consistent with the policies served by the double jeopardy clause.

In deciding to abort a criminal trial short of a verdict and without a defendant's consent, after jeopardy has attached, the trial judge is typically afforded "broad discretion," Illinois v. Somerville, supra, 41 U. S. L. W. at 4321, since he is "best situated intelligently to make such a decision," Gori v. United States, 367 U. S. 364, 368 (1961). On the other hand, it is recognized that the double jeopardy clause of the fifth amendment safeguards the defendant's "valued right to have his trial completed by a particular tribunal," Wade v. Hunter, 336 U. S. 684, 689 (1949), which "he might believe to be favorably disposed to his fate," United States v. Jorn, supra, 400 U. S. at 486. With due regard for this right, as well as for other defendant interests served by the double jeopardy clause, see Note, Double Jeopardy: The Reprosecution Problem, 77 Harv. L Rev. 1272, 1274 (1964), the Supreme Court has limited that discretion and has occasionally held a second prosecution barred where a trial judge sua sponte and mistakenly had declared a mistrial. See United States v. Jorn, supra; Downum v. United States, 372 U. S. 734 (1963). In defining standards for the exercise of discretion in this sort of case, the Court has continually adhered to the formulation of Justice Story in United States v. Perez, 22 U. S. (9 Wheat.) 579, 580 (1824):

[T]he law has invested Courts of justice with the authority to discharge a jury from giving a verdict, whenever, in their opinion, taking all the circumstances into consideration, there is manifest necessity for the act, or the ends of public justice would otherwise be defeated.

Beyond these general guidelines, the Court has emphasized, each case must turn on its own facts. E.g., Illinois v. Somerville, supra, 41 U. S. L. W. at 4321.

Turning to the facts in this case, Perez itself and Logan v. United States, 144 U. S. 263, 297-98 (1892), among others, establish that a jury's genuine inability to agree on a verdict constitutes "manifest necessity" warranting the declaration of a mistrial. See United States v. Lansdown, 460 F. 2d 164, 168 (4th Cir. 1972). Requiring a jury to continue deliberations despite genuine and irreconcilable disagreement more often than not defeats the ends of public justice; not only will such compulsion needlessly waste valuable judicial resources, it may coerce erroneous verdicts. On this view of the case, the only question presented to us, therefore, is whether Judge Judd abused his discretion in concluding when he did that the jury was in fact genuinely hung.

The question is a close one. Judge Weinstein believed that Judge Judd had erred because the trial had been lengthy; the evidence and factual issues were complex, as demonstrated by the jury's request to have the charge reread; the jury had only deliberated eight hours even though there were almost 50 possible verdicts to render and no indication that agreement was impossible as to all. Finally, Judge Weinstein felt that no sufficiently in-depth attempts had been made, in accord with "the normal practice," to ascertain the scope of disagreement among jurors, or to determine whether further deliberation might produce some agreement. These are appropriate factors to consider. See ABA, Project on Minimum Standards for Criminal Justice, Trial by Jury §5.4(c); (approved draft 1968); id. at 156-57.

Nonetheless, "taking all the circumstances into consideration," as Perez requires, we are left with the firm conviction that Judge Judd committed no error. The complexity of a case and the amount of time requested by 12 reasonable jurors to reach unanimity on some or all of many possible verdicts are determinations best left to a trial judge and are difficult to gauge by another district judge or by appellate judges on a cold record. The jury twice reported itself unable to agree--in the second instance, less than two hours after the first and after a modified Allen charge in which the judge had instructed the jury to tell him "whether further deliberation would be useful." The second note itself appears to answer the question in the negative and suggests growing frustration on the part of the jurors. Indeed, the second note and final oral response of the jury foreman were unequivocal in tone: Mrs. Rappaport could vote guilty "under no circumstances" and it was "clear" that they were in disagreement on all counts. With the dissenting juror so identified, Judge Judd was entitled to recall his conversation with her on the previous evening, and to conclude that her previously vague reference to feeling "incapable" meant that she was in fact unable or unwilling to vote guilty.

Appellees call our attention to but one case in which the trial court's erroneous decision to order mistrial due to an apparently hung jury has been held to bar reprosecution. United States v. Lansdown, supra. Our research has disclosed no other federal case. But cf. Commonwealth v. Baker, 196 A. 2d 382 (Pa. 1964) (premature discharge of jury bars retrial on state constitution double jeopardy ground). This itself suggests how rarely the informed judgment of a trial court is disturbed in these or similar circumstances. Moreover, factual differences between this case and Lansdown are striking. In Lansdown, the trial judge ordered a mistrial solely because he felt that the many hours of jury deliberation after a one-day trial had been long enough. 12 The court of appeals noted that no rule of thumb in terms of hours deliberated could be extrapolated from precedent. 460 F. 2d at 169 & n.2. Of far more significance, however, the jury foreman had told the Lansdown trial judge, immediately before mistrial was declared, that they were "on the verge" of a verdict; another juror took it upon himself to request an additional ten minutes of deliberations. In light of this, the trial judge's action was arbitrary and manifestly an abuse of discretion. In this case, on the other hand, no member of the jury ever suggested that any verdict was remotely possible. We believe that Judge Judd could have reasonably concluded that the jury was hopelessly deadlocked. 13 If so, it follows that there was manifest necessity for declaring a mistrial and that doing so was not an abuse of discretion.

Reversed and remanded for further proceedings consistent with this opinion.

* Retired Associate Justice of the Supreme Court of the United States, sitting by designation.

1 Count 5 of the indictment was later dismissed and was replaced by a superseding information.

2 At the outset, the jury's deliberation involved 18 counts, defendants having successfully moved for acquittal on counts 16 and 19.

3 The second day of deliberation was a Friday. Monday, October 9, 1972 was Columbus Day.

4 The statute, 18 U. S. C. A. §3731, provides that:

The appeal . . . shall be taken within thirty days after the . . . order has been rendered and shall be diligently prosecuted. The Government's notice of appeal was filed on February 1, 1973, within 30 days of Judge Weinstein's order dated January 8. The Government's brief, however, was not filed until March 12, nearly six weeks after the notice of appeal. In view of the statutory command of diligent prosecution, we believe that the Government's brief in appeals of this sort should ordinarily be filed within 30 days after the notice of appeal. Cf. Local Appellate Rule §34(f).

5 The amendments also eliminated direct appeals to the Supreme Court, lightening the caseload of the Court. S. Rep., supra, at 13-18.

6 In addition to Judge Smith's persuasive analysis, see S. Rep., supra, at 7-9, 12, which details the reasons for the change in language.

7 Appellees also rely on United States v. Oppenheimer, 242 U. S. 85, 87-88 (1916), but the case is patently inapposite on its facts and rationale.

8 Brief for Appellees Goldstein, et al., at 14.

9 Toward the end of the morning session of the hearing, Judge Weinstein stated:

[A] mistrial was granted here at a time when the defendants . . . would have opposed it had they been given an adequate opportunity to be heard.

In the course of his remarks set forth earlier in this opinion, he again commented that Judge Judd had acted "without proper consultation with the attorneys . . .." Even if this be a finding of fact, we believe that it must be set aside, regardless of whether the "clearly erroneous" standard applies. We doubt that it does, however. While the "clearly erroneous" standard is applicable to analogous findings in criminal cases, see 8A Moore's Federal Practice ¶41.09, at 97, Judge Weinstein's view as to the "opportunity to be heard" turned on his reading of the trial transcripts, and these are as available to us as they were to him. Cf. In the Matter of Beck Industries, Inc., slip op. 3179, 3181 n. 3 (2d Cir. April 30, 1973) and authorities there cited.

10 Indeed, the record before us is somewhat contradictory as to whether such a finding was in fact made. Judge Weinstein made such a comment at the hearing. On the other hand, in his subsequent order after stating that "the case was improperly taken from the jury," the judge deleted additional language proposed by defendants, i. e., that this was "without the consent of the defendants and before it had been determined that no agreement could be reached . . .."

11 We need not go so far as to hold that in the absence of an express objection to discharging the jury, consent is, in effect, to be presumed, see United States v. Phillips, 431 F. 2d 949 (3d Cir. 1970); we believe instead that the failure to object is one of the several probative factors here from which consent may be implied.

12 The trial judge referred to "20 hours" of deliberation. The court of appeals pointed out, "In fact, the jury had deliberated slightly in excess of 11 hours." 460 F. 2d at 168 n. 1.

13 Cf. the standard proposed by §5.4(c) of the ABA Minimum Standards, supra, defining the scope of a trial judge's discretion to declare a mistrial sua sponte:

"The jury may be discharged without having agreed upon a verdict if it appears that there is no reasonable probability of agreement." (Emphasis added.)

 

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