Document: 348 U.S. 170 75 S.Ct. 182 99 L.Ed. 210 Odom Farrell SULLIVAN, Petitioner,v.UNITED STATES of America. No. 64. Argued Nov. 8, 1954. Decided Dec. 6, Mr. Llewellyn A. Luce, Washington, D.C., for petitioner. Charles F. Barber, respondent. Justice MINTON delivered the opinion Court. 1 Upon pleas nolo contendere, petitioner was found guilty violating income tax laws by making and filing false fraudulent returns. The District Court sentenced him to three years' imprisonment fined $13,000. Appeals affirmed, 212 F.2d 125, we granted certiorari, 347 1010, 74 870. 2 On February 28, 1952, a duly constituted grand jury Kansas indicted on four counts statements in his individual returns two another indictment Central Theatre Co., corporation which he president. To these indictments entered not guilty. He later withdrew pleas, one count returns, contendere. other were dismissed. 3 Before contendere entered, had filed motions dismiss because evidence upon they based presented Attorney without direction do so General's office. These overruled after argument time briefing. This presents first question, namely, faulty because, sanction office, offered returned? It is contended that, pursuant 26 U.S.C. § 3740, U.S.C.A. 3740,1 could be returned authorization that We agree with this section applies only civil suits criminal proceedings. In absence words their context requiring different conclusion, phrase 'suits recovery' ordinarily means prosecutions. Hepner v. United States, 213 103, 105—109, 29 474, 475—477, 53 720; Stockwell 13 Wall. 531, 542—543, 20 491. One 'recovers' action but prosecutes punishes proceeding. 4 further contention made 5 Executive Order 6166,2 Circular Letter 2431 Department Justice,3 required approval from office before any such given. admitted no received present instant case; nor does record reveal clearly an emergency existed. Apparently none reported as 2431. Prior 6166, prosecutions violation internal revenue often referred directly States Attorneys presentation juries. purpose among things, transfer responsibility prosecution proceedings or against matters Justice. 6 direct how should exercised fix it How discharged matter Department. make system uniform, sent all Attorneys. never promulgated regulation published Federal Register. simply housekeeping provision intended curtail limit well-recognized power consider investigate alleged crime within its jurisdiction. See Thompson, 251 407, 413 415, 40 289, 291—292, 64 333; Blair 250 273, 282, 39 468, 471, 63 979; Hale Henkel, 201 43, 61—66, 370, 373—376, 50 652; Frisbie 157 160, 163, 15 586, 587, 657. 7 Therefore, aside departmental letter, may known jurors revealed investigation. urged letter limited respect cases concerning violations laws. hold restrictive effect, case free put Government counsel Washington. Attorney, who representative Justice, notwithstanding failed comply directive. For answerable Department, subject attack evidence. properly overruled. 8 Three days judgment been pronounced finding under sentences passed, motion asking leave withdraw pleas. Later amended petition probation. gave following reasons, (1) manifest injustice, (2) mistaken belief, induced acts counsel, would placed probation, (3) misconduct Attorney. Court, hearing argument, denied probation findings fact, although there apparently request them.4 Under Rule 32(d)5 defendant may, sentence, plea correct injustice. relies upon. claims somehow misled believe if receive By court's findings, which, light evidence, raise doubt, settled court way promises leniency probation.6 9 Petitioner argues statement during stronger than expected. No exception taken anything said, complaint about until sentence pronounced. have read affidavits both counsel. factual, dispassionate fair. has show 'manifest injustice' 32(d). During arraignment denial represented able experienced our affirmed. 10 Affirmed. 'No suit recovery taxes, fine, penalty, forfeiture, shall commenced unless Commissioner authorizes sanctions General directs commenced.' 'The functions prosecuting courts demands by, offenses against, defending Government, supervising work attorneys, marshals, clerks connection therewith, now agency officer, are transferred 'As defense courts, function decision whether what manner prosecute, defend, compromise, appeal, abandon defense, 'For exercise foregoing paragraphs, Solicitor Treasury 'Nothing construed affect officer at stage prior reference defense.' Promulgated June 10, 1933, §§ 124—132, 124—132 note. 'In accordance directed when authorized calls immediate action, event full report promptly submitted.' August 1933. 23(c), Fed.Rules Crim.Proc., 18 'Withdrawal Plea Guilty. A imposed imposition suspended; injustice set conviction permit plea.' 32(d), Crim.Proc. 'At 23 hearing, specifically inquired defendant's remark influenced them advising enter above mentioned. assured finds presence entrance promise lenience made, either personally assistant handled Government.' Findings R. 91—92.

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