tag:blogger.com,1999:blog-1519969502186924526.post2121408802641013758..comments2023-10-24T08:00:53.865-05:00Comments on Federal Tax Crimes: Sealed Indictments - A Primer (7/11/12; revised 6/29/16)Jack Townsendhttp://www.blogger.com/profile/14469823736335455874noreply@blogger.comBlogger2125tag:blogger.com,1999:blog-1519969502186924526.post-68643749421198917272012-07-12T10:05:22.779-05:002012-07-12T10:05:22.779-05:00I presume your question is that, once sealed, is t...I presume your question is that, once sealed, is there any statute or rule like a statute of limitations that would require unsealing in a stated period of time or dismissal of the indictment. There are no such statutes or rules.<br /><br />The practical imperative to not seal indefinitely is, of course, to arrest and try the defendant. And, the defendant can move to dismiss the indictment if the delay caused unfair prejudice.<br /><br />Finally, keep in mind that the statute of limitations itself is tolled (i.e., suspends the running of the statute of limitations) in the following cases:<br /><br />1. For all Title 18 crimes, while the defendant is a fugitive. 18 USC 3290. Fugitive is defined as “any person fleeing from justice.” The “majority rule” is that “intent to avoid arrest or prosecution must be proved” for § 3290's fugitive definition to apply; the minority rule is that mere absence from the jurisdiction, regardless of intent, is sufficient.<br /><br />2. For tax crimes, while the defendant is absent from the country without regard to any intent or fugitive status. 26 USC 6531.<br /><br />Putting these concepts together, for indictment sealed because the defendant is out of the country, at least in tax cases, the statute of limitations is tolled and the prosecution thus does not need a sealed indictment to beat the expiration of the statute of limitations.<br /><br />Jack TownsendJackTownsendnoreply@blogger.comtag:blogger.com,1999:blog-1519969502186924526.post-62921134314230129862012-07-12T06:21:47.795-05:002012-07-12T06:21:47.795-05:00Are there any statute of limitations for a sealed ...Are there any statute of limitations for a sealed indictment ? How many years can it remain sealed ?Anonymousnoreply@blogger.com