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Appeal from an order of the United States District Court for the Southern District of New York (Brieant, J.) dismissing a four-count Information charging defendant with willful failure to file income tax returns, in violation of 26 U.S.C. § 7203. The court found that the IRS had violated its own policy by recommending criminal prosecution of one who voluntarily disclosed his failure to file and who thereafter filed the delinquent returns and made an offer in compromise of his tax liability. The district court found that this policy violation constituted a denial of due process.

For the reasons that follow, we reverse and remand to the district court.


127 F.3d 222 (1997)

UNITED STATES of America, Appellant,


James TENZER, Defendant-Appellee.

No. 1824, Docket 96-1653.

United States Court of Appeals, Second Circuit.

September 19, 1997.

New York Law School location: File #2560, Box #138