United States v. Jorn

400 U.S. 470 (1971)

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Nature of the Case

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Facts

Jorn (D) was charged with 25 counts of violating 26 U.S.C. Section 7206(2) and tried in August 27, 1968. After the jury was sworn, the government dismissed 14 counts. The trial proceeded and the first witnesses were called whom were taxpayers that D had allegedly aided in the preparation of the false and fraudulent returns. Defense counsel then suggested that these taxpayer witnesses be warned of their constitutional rights. The trial judge refused to let the first witness testify until he had consulted an attorney. The trial judge then asked if the remaining four witnesses were similarly situated. The trial judge expressed his view that any warnings given by the IRS were probably inadequate and then he discharged the jury, called all the taxpayers into court and informed them of their constitutional rights and considerable dangers of making damaging admissions in these factual circumstances. The judge then aborted the trial so that the witnesses could consult with attorneys. The case was set for retrial before another jury. D moved to dismiss the retrial on grounds of jeopardy. The judge dismissed the indictment, and the Government appealed.