United States v. James O. McCue Sr.

The Attorney General of the United States requested GAO's opinion on a decision rendered in a district court in Connecticut. The defendant was indicted for felonious attempts to avoid payment of income taxes for the years 1950 and 1951. The defendant plead guilty on both counts, was convicted of a misdemeanor, and was fined $10,000 for each count. Since it subsequently appeared that the judgment was not in conformance with the indictment, a motion was filed by the United States requesting the court to vacate the judgment and plea on the ground that it was without warrant in law and was null and void. GAO found that, in the event the judgment is vacated by the Court, the effect thereof would be as though no judgment had ever been entered, and all proceedings taken under the judgment are vacated also. Hence, whether the order of the court vacating the judgment contains a provision for refund of the amount of fines to the defendant or whether it is silent in that respect, any claims by the defendant or for refund then would be for consideration by the Internal Revenue Service in the first instance.