United States v. Jack Dahlstrum

This is an appeal by the government from a judgment dismissing a three-count indictment with prejudice. Because reversal would necessitate a retrial barred by the double jeopardy clause, we dismiss the appeal.

FACTUAL BACKGROUND

The appellee was charged in a three-count indictment with willful failure to file individual income tax returns for the years 1973-1975, in violation of 26 U.S.C. § 7203 . Following appellee’s plea of not guilty, and waiver of trial by jury, the district court began hearing testimony on April 13, 1980.

During the presentation of the government’s case, the court heard the testimony of Ostrove, an attorney who had represented appellee prior to this trial. Ostrove testified that after appellee’s accountant had received an administrative summons to produce Dahlstrum’s law partnership’s accounting records, he had contacted an IRS special agent, Marc Schreiber, to discuss a possible civil settlement of appellee’s delinquent taxes. Schreiber, the agent who had issued the summons, told Ostrove that he was not interested in the civil aspects of Dahlstrum’s case. At that point, the trial judge became concerned that the IRS had abused its power by issuing a § 7602…