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violation of the plea/cooperation agreement which was agreed to
in Mobile, Alabama.
During the litigation of petitioner's criminal tax charges
in Florida, the District Court for the Southern District of
Florida held that petitioner was given both use and transactional
immunity in his 1980 informal, unwritten, agreement with the
Government, and the indictment charging criminal tax violations
was dismissed. See United States v. Harvey, 651 F. Supp. 894
(S.D. Fla. 1986). A divided panel of the Court of Appeals for
the Eleventh Circuit affirmed. See United States v. Harvey, 848
F.2d 1547 (11th Cir. 1988). Subsequently, the Court of Appeals
decided to rehear the case en banc and vacated the panel opinion.
See United States v. Harvey, 855 F.2d 1492 (11th Cir. 1988). The
Court of Appeals then held that even though petitioner was given
use and transactional immunity in September 1980, the immunity
grant did not prohibit prosecution for criminal tax violations
allegedly committed in the years following the grant of immunity.
See United States v. Harvey, 869 F.2d 1439 (11th Cir. 1989) (en
banc). Petitioner was convicted of violating section 7201 for
his 1981 taxable year.
Petitioner's Arrest in St. Louis, Missouri
On December 18, 1986, petitioner was arrested at an airport
in St. Louis, Missouri, by the CID of the IRS. The arrest was
pursuant to a December 8, 1986, indictment by a Federal grand
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