Suppose certain taxpayers are accused of tax evasion. However, during the trial, a large number of IRS and government agents sit directly behind the prosecution table throughout the trial and glare at the jurors, intimidating them, and causing some of the jurors to fear that if they acquit the taxpayers, the IRS might retaliate against them. New trial required on the basis of jury intimidation and tampering? Is glaring enough to intimidate jurors? Possibly. The TaxProf Blog notes an interesting case which addresses those very facts, U.S. v. Rutherford, 371 F.3d 634 (9th Cir. 2004).
“If IRS Agents Glare, the Trial’s Not Fair”
Suppose certain taxpayers are accused of tax evasion. However, during the trial, a large number of IRS and government agents sit directly behind the prosecution table throughout the trial and glare at the jurors, intimidating them, and causing some of…