2023 Investigative Summary 4

INVESTIGATION OF ALLEGED FAILURE TO TIMELY PROVIDE DISCOVERY AND MISREPRESENTATIONS TO THE COURT AND DEFENSE COUNSEL

The Department of Justice Tax Division reported to OPR that in a criminal prosecution for tax evasion and obstructing the administration of the Internal Revenue Code, a magistrate judge found flagrant government misconduct resulting from repeated violations of the government’s discovery obligations.  A senior Tax Division trial attorney and a junior Tax Division trial attorney and one Assistant U.S. Attorney (AUSA) were responsible for prosecuting the case.

Based on the results of its investigation, OPR concluded that the senior Tax Division attorney violated the rules of professional conduct when she knowingly failed to comply with a court order relating to discovery and when she knowingly made false statements to the court with respect to the government’s compliance with the discovery order.  OPR also concluded that she violated the rules of professional conduct when she recklessly made misrepresentations to defense counsel concerning the discovery issue.  OPR concluded that neither the AUSA nor the junior Tax Division attorney violated the rules of professional conduct.  OPR referred the matter to the Department’s Professional Misconduct Review Unit.  All three subjects resigned or retired from the Department during OPR’s investigation.