United States v. Stein

435 F. Supp. 2d 330 (2006)

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United States v. Stein

United States District Court for the Southern District of New York
435 F. Supp. 2d 330 (2006)

  • Written by Sharon Feldman, JD

Facts

Accounting firm KPMG was under investigation for sales of a tax shelter. The government (plaintiff) led KPMG’s lawyers to believe that the government would not look favorably on KPMG’s practice of paying employees’ legal fees. At the initial meeting, the government indicated it had to consider the Thompson Memorandum requirement that prosecutors consider in their charging decisions the advancement of attorneys’ fees for culpable employees. Anxious to cooperate to avoid prosecution, KPMG capped legal fees for employees, conditioned payment on cooperation with the government, and told employees payments would cease upon indictment. The government notified KPMG’s lawyers whenever an employee refused to be interviewed, and KPMG notified the employee’s lawyer that the payment of legal fees would stop unless the employee agreed to be interviewed. KPMG entered into a deferred-prosecution agreement with the government. Several KPMG partners (the partners) (defendants) were indicted, and KPMG stopped paying their legal fees and expenses. The partners moved for dismissal of the indictment or other relief on the ground that the government’s improper interference in the advancement of legal fees violated their Fifth and Sixth Amendment rights.

Rule of Law

Issue

Holding and Reasoning (Kaplan, J.)

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