Sealing an Indictment Pending Arrest in Tax Cases

Sealing an Indictment Pending Arrest in Tax Cases

I just saw this interesting case involving a lawyer indicted for tax obstruction, Section 7212(a), [enhanced version available to subscribers]. The case is United States v. McBride, 2014 U.S. Dist. LEXIS 89455 (D. MA 2014), here. The count of the indictment, Section 7212(a), is here. This specific tax count does not play an important role, other than background, in the following discussion of the sealing of the indictment pending the defendant's arrest.

Briefly, the facts are that the defendant is a disbarred attorney who, the Government alleged did some bad things, much of which were not necessarily tax crimes but were other crimes and skullduggery. The defendant had known for a long time that he was under criminal investigation and his life otherwise seems to have been falling apart. So, the Government requested that the indictment be sealed until he was arrested, in order to avoid giving him that information that might cause him to flee. The Magistrate Judge sealed the indictment. The defendant was arrested, and the indictment was unsealed. The issue in the case is whether the Government had properly justified its request to seal the indictment. The defendant complained about the sealing, and moved to dismiss the indictment. The Court denied the motion to dismiss, [enhanced version available to subscribers].

View Jack Townsend's opinion in its entirety on the Federal Tax Crimes blog site.

For additional insight, explore Tax Crimes, authored by Jack Townsend and available at the LexisNexis® Store


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