Opinion ID: 1162526
Heading Depth: 3
Heading Rank: 6

Heading: the second trial and subsequent appellate and congressional proceedings

Text: On July 10, 1984, Judge Hoffman granted the prosecution's unopposed motion to dismiss the first four counts of the indictment pending against respondent. [162] The second trial thus proceeded on only those counts involving respondent's income tax returns for the years 1979 and 1980, and the count pertaining to respondent's judicial financial disclosure report for 1978. Once again, respondent filed pretrial motions attacking the validity of the entire indictment because of investigative and prosecutorial misconduct. In addition, respondent argued that the entire indictment should be dismissed because the perjurious testimony of Conforte had unfairly prejudiced the indicting grand jury. Respondent renewed his requests for evidentiary hearings and discovery on his allegations of governmental abuses. [163] Further, defense counsel sought the recusal or disqualification of Judge Hoffman from further participation in the case, alleging that the judge had demonstrated bias against respondent in the first trial. [164] Judge Hoffman subsequently denied these pretrial motions and, thereafter, the retrial commenced on July 31, 1984. [165] On August 10, 1984, the jury in the second trial returned guilty verdicts on the two income tax related counts. Respondent was acquitted on the charge that he had submitted a false judicial financial disclosure report. [166] On October 3, 1984, Judge Hoffman entered a judgment of conviction, pursuant to the jury's verdict, and sentenced respondent to serve two years in federal prison on each count, the terms to be served concurrently. Respondent was also fined a total of $10,000. [167] In addition to the $10,000 fine, Judge Hoffman assessed costs of prosecution in the amount of $14,384 against respondent. [168] A specially designated three-judge panel comprised of senior judges from the second, seventh and tenth circuits heard respondent's appeal and affirmed his conviction. See United States v. Claiborne, 765 F.2d 784 (9th Cir.1985), cert. denied, 475 U.S. 1120, 106 S.Ct. 1636, 90 L.Ed.2d 182 (1986). Thereafter, defense counsel filed a petition for rehearing and a suggestion of appropriateness of rehearing en banc  with the Ninth Circuit Court of Appeals. [169] The petition for rehearing was denied by the same senior circuit judges who heard respondent's appeal, and the Ninth Circuit Court of Appeals sitting en banc voted upon and rejected the request for an en banc rehearing. [170] Six out of the twenty-five judges recused themselves from this vote and three judges dissented from the outcome. [171] Respondent, thereafter, petitioned the United States Supreme Court for a writ of certiorari. That Court denied the petition without comment in April of 1986. See Claiborne v. United States, 475 U.S. 1120, 106 S.Ct. 1636, 90 L.Ed.2d 182 (1986). Respondent began serving his sentence in May of 1986, after the Ninth Circuit Court of Appeals denied his request for a stay of execution of sentence. [172] In September of 1986, trial proceedings were instituted in the United States Senate on four articles of impeachment voted by the House of Representatives. [173] In an unprecedented procedure, evidence was presented to a twelve-member special committee of the Senate, rather than to the Senate as a whole. Notably, respondent was once again denied an opportunity to solicit and present detailed evidence concerning his allegations of governmental and prosecutorial misconduct leading to his indictment and subsequent conviction. [174] The Senate committee, however, did allow respondent's counsel to present witnesses and other evidence pertaining to Judge Claiborne's allegations of improper prosecutorial influence and coaching of witnesses at the trials and grand jury proceedings. [175] On October 9, 1986, the full Senate voted on the four articles of impeachment. The necessary two-thirds of the members voted guilty on all of the articles except Article III, which premised respondent's removal from office solely on the basis of his conviction. The requisite two-thirds of the Senate did not view this as an adequate and appropriate basis upon which to remove respondent from office. [176] As we previously observed, it is neither our function nor within our jurisdiction to sit in review of the federal and congressional proceedings resulting in respondent's conviction and removal from office. Nonetheless, just as the United States Senate declined to remove respondent from his office on the sole ground that he was convicted of violating the provisions of 26 U.S.C. § 7206(1), so must we consider more than just the fact of respondent's conviction in discharging our disciplinary function. In essence, we view it as our obligation to scrutinize carefully the entire record heretofore compiled in this matter in order to weigh those factors which reflect upon respondent's fitness to practice law and to make an independent factual determination regarding the extent of the bar discipline that is warranted by the whole course of respondent's conduct and career, as well as the circumstances underlying his conviction. See Sloan v. State, 102 Nev. 436, 726 P.2d 330 (1986); In re Cochrane, 92 Nev. 253, 549 P.2d 328 (1976); In re Kristovich, 18 Cal.3d 468, 134 Cal. Rptr. 409, 556 P.2d 771 (1976). Moreover, as previously suggested, we have determined that in light of the substantial indications of investigative and prosecutorial improprieties, we are obligated to examine the record of the federal court proceedings to ascertain whether any violations of due process of law should diminish the weight normally accorded a judgment of conviction in disciplinary matters. Accordingly, with these obligations in mind, in our review of the second trial and the proceedings which followed, we have focused primarily on three major categories of facts and circumstances relevant to our deliberations. First, we have focused on those facts relevant to the fairness and impartiality of the grand jury proceedings resulting in the indictment upon which respondent was tried and convicted. Second, we have considered all the facts and evidence disclosed in the second trial, as well as in the Senate impeachment hearings, which bear upon the question of respondent's willful and knowing violation of the income tax code in the years 1979 and 1980. Third, we have focused upon those facts relevant to the issue of whether the federal judicial and congressional proceedings were conducted in such a manner so as to afford respondent a fair and full opportunity to present his defense.
In his pretrial pleadings, and on appeal, respondent argued that the counts in the indictment upon which he was tried and convicted in the second trial were the product of a biased grand jury which was prejudiced by perjurious testimony. [177] Specifically, respondent maintained that as a matter of fundamental fairness an accused has the basic right to an indictment returned by a legally constituted and unbiased grand jury. [178] See Costello v. United States, 350 U.S. 359, 76 S.Ct. 406, 100 L.Ed. 397 (1956). Respondent supported this contention by noting that only one of the three grand juries that had investigated him had returned an indictment, and that the indicting grand jury was the only one that had actually heard Conforte's testimony. [179] Further, as noted, respondent argued on appeal that not once during Conforte's grand jury appearance did the prosecution ever question Conforte respecting the specific dates upon which the bribe alleged in Count I took place. [180] Additionally, respondent pointed to the numerous instances detailed above, wherein testimony and evidence adduced at the first trial substantially contradicted and discredited Conforte's testimony. Respondent also argued in his appeal that the prosecution's three amended demands for notices of intention to rely on an alibi defense strongly implied that prior to the first trial federal agents and prosecutors knew, or at least had good cause to suspect, that Conforte's testimony was self-serving and perjurious. Thus, respondent maintained on appeal that his conviction should be reversed because the entire indictment was the product of a grand jury persuaded by perjurious testimony that Judge Claiborne was a corrupt judge. Respondent noted that the prosecution had conceded that the Conforte counts may have distracted the jury in the first trial. Thus, it was likely that the grand jury, in the absence of the evidence discrediting Conforte's scenario, may have been unfairly influenced against respondent by Conforte's testimony. In essence, respondent asserted that the indictment on the counts unrelated to Conforte's accusations was unfairly obtained and that those counts were no more than `the tail of the dog.' [181] See United States v. Hogan, 712 F.2d 757, 761 (2d Cir.1983) (dismissal of indictment is justified if necessary to eliminate prejudice to a defendant or, pursuant to court's supervisory power, to prevent prosecutorial impairment of grand jury's independent role); United States v. Samango, 607 F.2d 877, 882 (9th Cir.1979) ([a]lthough deliberate introduction of perjured testimony is perhaps the most flagrant example of misconduct, other prosecutorial behavior, even if unintentional, can also cause improper influence and usurpation of the grand jury's role.); United States v. Basurto, 497 F.2d 781, 785-87 (9th Cir.1974) (due process considerations prohibit the prosecution from obtaining an indictment based on material testimony known to be perjurious, and conviction was reversed where the prosecuting attorney failed to take appropriate action to cure the indictment after pretrial discovery of the perjury). See also United States v. Bracy, 566 F.2d 649, 655 (9th Cir.1977), cert. denied, 439 U.S. 818, 99 S.Ct. 79, 58 L.Ed.2d 109 (1978). On appeal, however, the specially designated appellate panel concluded: There is no evidence to support [Judge Claiborne's] assertions. The defendant has made no showing, beyond mere speculation, that Conforte gave perjured testimony before the grand jury or at the first trial. Nor has he made any showing that the Government had any reason to believe that Conforte's testimony was perjured. Speculation cannot justify this court's intervention into the grand jury's proceedings. See United States v. Chanen, 549 F.2d 1306, 1312 (9th Cir.1977) (discussing separation of powers reasons for court's refusal to intervene in grand jury proceedings), cert. denied, 434 U.S. 825, 98 S.Ct. 72, 54 L.Ed.2d 83. Under these circumstances, the Government's presentation of Conforte's testimony to the grand jury was not the sort of flagrant misconduct required to justify dismissal of the indictment under the Due Process Clause or our supervisory powers. United States v. Sears, Roebuck & Co., 719 F.2d 1386, 1391-92 (9th Cir.1983), cert. denied, 465 U.S. 1079, 104 S.Ct. 1441, 79 L.Ed.2d 762 (1984). See United States v. Claiborne, 765 F.2d at 792 (footnote omitted). Moreover, the appellate panel concluded that even if Conforte did perjure himself before the grand jury, his testimony was not material to the counts of the indictment unrelated to his allegations and upon which Judge Claiborne was convicted. Id. Accordingly, the panel held that the trial judge committed no abuse of discretion in refusing to dismiss defendant's indictment due to presentation of perjury before the grand jury. Id. (Citation omitted.) Although we cannot fault the legal analysis set forth in the appellate panel's opinion, we must respectfully disagree with the factual predicate upon which that analysis is based. As we have set forth in some detail above, the enormity of the concessions that the government extended to Conforte in exchange for his testimony, and the conclusive nature of the evidence adduced at the first trial contradicting and discrediting Conforte's allegations, persuade us that respondent's allegations of perjury amounted to much more than mere speculation. Additionally, we note that Conforte was not resentenced in accordance with the terms of his agreement with the government until after he had testified before the grand jury and an indictment had been obtained. In Franklin v. State, 94 Nev. 220, 225-226, 577 P.2d 860, 863 (1978), this court stated: By bargaining for specific testimony to implicate a defendant, and withholding the benefits of the bargain until after the witness has performed, the prosecution becomes committed to a theory quite possibly inconsistent with the truth and the [search] for truth. We deem this contrary to public policy, to due process, and to any sense of justice. (Footnote omitted.) Even though respondent was not convicted on the Conforte counts, and the agreement between Conforte and the prosecution expressly provided that its terms were not dependent upon any conviction resulting from Conforte's testimony, we are inclined to view the manner in which the indictment apparently was obtained in the instant case with similar concern. In our view, the facts surrounding the prosecution's presentation of Conforte's testimony to the grand jury implicates issues of public policy, due process and a sense of justice. Moreover, our review of the record indicates that Conforte's testimony could well have had a material effect, not only upon the indicting grand jury, but also upon the outcome of respondent's second trial. At the outset of the investigation, it appears that there was more than a mere casual nexus between the Conforte allegations and the income tax violations for which respondent was ultimately convicted. For example, in September of 1982, the Public Integrity Section of the Justice Department initially obtained access to respondent's 1978 and 1979 income tax returns through an ex parte order issued by Judge Hoffman. The order was issued upon the representations of Justice Department prosecutors that there was reasonable cause to believe based upon information believed to be reliable that respondent may have solicited and accepted bribes from Conforte. [182] Thus, it appears that the initial investigation into respondent's tax returns began as a direct result of Conforte's allegations. Additionally, it cannot be questioned that Conforte's allegations raised serious questions about respondent's honesty and integrity. As we have suggested, Conforte's aspersions on respondent's character were the subject of extensive media attention prior to and during the first trial. Thus, it is likely that the jury venire in the second trial, as well as the indicting grand jury, may well have been exposed to and influenced by Conforte's accusations. [183] Where, as here, the determination of guilt was predicated upon a finding that respondent willfully and knowingly signed materially false income tax returns, Conforte's allegations of corruption may well have had a material impact upon all the counts of the indictment returned by the grand jury, as well as the verdict of guilt rendered by a trial jury from a community exposed to extensive media coverage of these false accusations. At the very least, where respondent's credibility and his wrongful intent were crucial factors in the jury's deliberations, the impact of Conforte's accusations cannot be ignored. Lastly, and significantly, we again observe that by obtaining the release of Claiborne's tax returns for the purpose of investigating Conforte's bribery allegations, the prosecution arguably succeeded in bypassing what appears to be customary steps and routine procedures normally accorded taxpayers in any tax investigation. Specifically, respondent has contended: At any one of these steps, when some mistake or omission has been made by a taxpayer, he may correct the matter in conference or other proceedings. The customary steps include: (a) audit; (b) Intelligence Division investigation; (c) conference between taxpayer and Intelligence Division Supervisor; (d) forwarding the case to IRS Regional Counsel who will notify taxpayer he may ask for a conference, which if requested will not be denied; (e) transfer from IRS Regional Counsel to Justice Department; (f) pre-indictment conference. In the instant case, only the last step was taken, and that only shortly before indictment. [184] In this regard, evidence was presented at this court's hearing on November 24, 1987, indicating that respondent's tax returns for the years 1979 and 1980 reflected tax preparer errors which normally would not have been the basis of any prosecution. [185] In light of this evidence, we are of the opinion that Conforte's allegations unquestionably and materially impacted upon respondent's indictment, his trial and his conviction. More importantly, however, for our purposes, these circumstances cast a substantial shadow upon the fairness and impartiality of the grand jury deliberations that ultimately led to respondent's indictment and conviction. Accordingly, we are constrained to view with measured depreciation the continuing vitality of respondent's conviction as a reliable precursor to further discipline.
As noted, respondent was convicted of willfully filing a false income tax return for the years 1979 and 1980 in violation of 26 U.S.C. § 7206(1) (1967), which provides in pertinent part: Any person who ... [w]illfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter ... shall be guilty of a felony... . Proof of a violation of this statute requires more than a showing of careless disregard for the truth but rather, a voluntary, intentional violation of a known, legal duty. See United States v. Pomponio, 429 U.S. 10, 12, 97 S.Ct. 22, 23, 50 L.Ed.2d 12 (1976). Respondent contended at his trial and during the impeachment proceedings that although he may have been negligent and careless, he did not willfully and purposefully submit false tax returns. See Senate Hearings, supra note 15, Pt. 1 at 1149; United States v. Claiborne, 765 F.2d at 797. Defense counsel argued in this regard that respondent fully and accurately reported his income in 1979 and 1980 to his accountants, and that he relied in good faith on the expertise of his accountants when he signed his returns. Such good faith reliance on a qualified accountant coupled with full disclosure of taxable income is a valid defense to a charge of filing a false return... . See United States v. Whyte, 699 F.2d 375, 379 (7th Cir.1983).
Joseph Wright was the accountant who prepared respondent's 1979 return. Wright had previously prepared respondent's tax returns over a period of approximately thirty years. [186] A significant issue regarding the question of respondent's full disclosure of income to Wright centers around a copy of a handwritten letter which respondent contended he wrote and sent to Wright on April 11, 1980. [187] The letter stated in pertinent part: Enclosed check in the amount of $8,000 and W-2 form from U.S. Courts as requested. Fees received during 1979 for practice before I became a judge are $41,073.93. I also sold my airplane in April. Received $11,000. I paid $11,000 for it, so there is no profit or loss. The amount of legal fees, $41,073.93, plus the statement of earnings contained in Judge Claiborne's W-2 form constituted the full and correct amount of income he received during 1979. [188] The $8,000 check, to which the letter refers, was to accompany an application for an extension which Wright was preparing. [189] Judge Claiborne testified that he instructed his secretary, Judy Ahlstrom, to deliver the W-2 form, the $8,000 check dated April 11, 1980, and the letter to Mr. Wright's office on the morning of April 11, 1980. [190] Ahlstrom consistently testified that she did in fact deliver these documents to Wright's office on that date and personally handed them to a secretary. [191] Ken Swanson, an employee of Wright's accounting firm, further corroborated this story at the Senate hearings by testifying that, at or near the time tax returns were due in either 1979 or 1980, he witnessed a woman who was identified to him as Judge Claiborne's secretary deliver something to Wright's office. [192] Both Wright and Wright's wife, however, testified that they could not recall having received the April 11, 1980 letter. [193] Further, they maintained that the first time they could recall having seen this letter was in the fall of 1983 when respondent's counsel, Oscar Goodman, showed them a copy of it. [194] Mr. Wright also testified that he had no recollection of ever losing or mislaying any tax documents concerning Judge Claiborne. [195] Thus, a crucial issue before the jury involved the question of whether Wright actually received the letter of April 11, 1980. If the jury believed that respondent's secretary delivered the letter, then it necessarily followed that respondent had fully disclosed his income to his accountant. On the other hand, if the jury found Wright's story to be credible, then respondent's defense of full disclosure was severely jeopardized. In reaching its verdict, the jury was not apprised of two important pieces of evidence reflecting on the credibility of the witnesses concerning the delivery of the letter of April 11, 1980. First, the Wrights' story was contradicted, and Ms. Ahlstrom's story was corroborated at the Senate hearings by an affidavit submitted by Ellen Arthur, an employee of Wright's accounting firm during the period in question. Ms. Arthur did not testify at the second trial; however, in the Senate impeachment hearings she submitted her affidavit stating that on or about April 11, 1980, she received a telephone call from Judge Claiborne's secretary, and that the secretary indicated that she would hand-deliver some tax materials, including [respondent's] W2 and income information for the tax year 1979. [196] Additionally, Ms. Arthur's affidavit confirms that Ahlstrom did in fact deliver an envelope and that Arthur placed it on Mr. Wright's desk with a note instructing Wright to look on his desk so that he would not miss seeing the envelope. [197] Arthur further attested to the fact that [t]he loss or misplacing of materials was not an unusual occurrence in Mr. Wright's office. [198] Notably, Arthur explained that although she did attempt to contact attorney Goodman during the second trial to divulge this information, she did not pursue the matter in part because she was fearful of repercussions against her by the IRS or the FBI. [199] Finally, Arthur's affidavit indicates that two or three days after Ahlstrom delivered the envelope to Wright's office, Mrs. Wright came into Affiant's office clearly tense and somewhat agitated and she asked Affiant if she had seen the information from Mr. Claiborne's letter as it could not been [sic] found or had been misplaced. [200] Thus, Arthur's testimony at the second trial would have substantially corroborated Ms. Ahlstrom's testimony and, consequently, would have significantly supported respondent's defense that he had fully disclosed his income to Wright in the letter of April 11, 1980. Second, respondent has argued that his defense was unfairly deprived of exculpatory information in the possession of the prosecution that would have allowed for impeachment of Wright's trial testimony. Specifically, Judge Claiborne contended in his appeal from his conviction that the trial court had committed reversible error by refusing to disclose to the defense certain summaries of statements made by Mr. Wright to FBI agents during the pretrial investigation. In these pretrial interviews with government agents, Wright revealed that tax documents and records of a substantial number of his clients had been misplaced or thrown away by Wright's office on at least one prior occasion. See United States v. Claiborne, 781 F.2d 1325, 1326 (9th Cir.1985) (Ferguson, J., dissenting); United States v. Claiborne, 765 F.2d 784, 800-01 (9th Cir.1985), cert. denied, 475 U.S. 1120, 106 S.Ct. 1636, 90 L.Ed.2d 182 (1986). Prior to the trial, the defense specifically requested discovery of all statements, known as Brady material, in the possession of the prosecution that would tend to impeach the credibility of any government witness, and for the production of Jencks Act material in advance of trial. [201] During the two trials, Judge Hoffman had conducted in camera reviews of potential Jencks Act or Brady material in order to ascertain whether the material contained information to which the defense was entitled. After the jury returned its verdict in the second trial, however, Judge Hoffman discovered that he had a packet of FBI summaries and analogous documents prepared by IRS investigators which he had failed to examine for such information. This unexamined material included summaries of Wright's statements to FBI and IRS investigators. [202] See United States v. Claiborne, 781 F.2d 1325, 1326 (9th Cir.1985) (Ferguson, J., dissenting). On appeal, the special appellate panel concluded that the FBI summaries of Wright's statements were not Jencks Act materials and that, therefore, the defense was not entitled to their disclosure under 18 U.S.C. § 3500 (1985). See United States v. Claiborne, 765 F.2d at 801-02. Further, the appellate panel concluded that although some of the undisclosed information was Brady impeachment evidence, the failure to disclose the Brady material was not prejudicial to the defense and accordingly did not warrant reversal of respondent's conviction. Id. at 802-03; see also United States v. Claiborne, 781 F.2d at 1326 (Ferguson, J., dissenting). The appellate panel's analysis in these respects was subsequently severely criticized. Specifically, in his dissent from the order of the Ninth Circuit denying Judge Claiborne's petition for a rehearing of the appeal, Judge Ferguson explained: The panel's Brady analysis ignored United States v. Bagley, 473 U.S. 667, 105 S.Ct. 3375, 87 L.Ed.2d 481 (1985), announced six days before Claiborne. Under Bagley, The evidence is material only if there is a reasonable probability that, had the evidence been disclosed to the defense, the result of the proceeding would have been different. A reasonable probability is a probability sufficient to undermine confidence in the outcome. Id. at 3384. The panel should have decided whether suppression of the Wright interview material undermined confidence in the outcome of the trial. Instead, the panel employed a two part test: whether the evidence would have created a reasonable doubt or whether it might have affected the outcome of the trial. Claiborne, 765 F.2d at 802-03. Ample evidence from the record supports the conclusion that suppression of the material undermines confidence in the trial outcome. Wright was a key witness in the government's case. Evidence that a significant number of his clients' files had been discarded, directly contradicting his earlier testimony, would certainly undermine his credibility sufficiently for the jury to conclude that the defendant had testified truthfully. Thus, Claiborne's conviction should have been reversed because the government withheld Brady impeachment evidence of one of its key witnesses. See United States v. Claiborne, 781 F.2d at 1326 (1985) (emphasis added). Judge Ferguson also concluded that the appellate panel's Jencks Act analysis was incorrect because it not only conflicted with Supreme Court precedent, but restricted a criminal defendant's access to witness statements transcribed contemporaneously with the FBI interview and taken down in a substantially verbatim fashion. Id.; see also Campbell v. United States, 373 U.S. 487, 492 n. 6, 83 S.Ct. 1356, 1360 n. 6, 10 L.Ed.2d 501 (1963) (it is not necessary for Jencks Act statements to be signed or written by the witness nor are they required to be substantially verbatim recordings of a prior statement). Further, Judge Ferguson criticized the appellate panel for failing to review the material at issue: The fundamental error the panel committed was its failure to conduct an independent examination of the materials on which the trial court based its rulings. I fail to see how the panel, without looking at that material, could have fairly decided whether those rulings were erroneous. A reviewing court has an obligation to examine Brady and Jencks Act material to ensure that the district court's rulings were correct. See Campbell, 373 U.S. at 493, 83 S.Ct. at 1360. After the district court judge opened the in camera material at the posttrial hearing, he resealed the withheld documents. The documents have not been unsealed or read by anyone since the district court's posttrial hearing. See United States v. Claiborne, 781 F.2d at 1327. Under the fragile circumstances of this case, we are in accord with Judge Ferguson's analysis and his conclusion that the failure to disclose the Wright summaries to the defense undermines confidence in the trial outcome. Moreover, as noted, the affidavit of Ms. Arthur corroborating Judy Ahlstrom's testimony adds substantial weight to the other evidence presented at the second trial supporting respondent's contention that he fully disclosed his income to his accountant. This has special significance in light of the fact that three persons, including respondent, his former secretary and one of Wright's former employees, testified affirmatively as to Claiborne's provision of his income information to his accountant, whereas Wright and his wife were only able to state they did not recall seeing the disclosure statement supplied by Claiborne. The additional evidence presented warrants some discussion. For example, the 1979 application for an extension of time to file respondent's return was signed by Wright and dated April 11, 1980. [203] The application indicates a balance due of $8,000, the precise amount of respondent's check also dated April 11, 1980, that Ms. Ahlstrom claimed she delivered to Wright's office along with the letter of April 11, 1980. [204] Moreover, respondent testified that later, on the afternoon of April 11, 1980, Wright called him and asked him to bring by another check in the amount of $2,500 to accompany a voucher of estimated declaration of tax due for 1980. Respondent stated that he did in fact take a $2,500 check to Wright later that day and signed the 1980 estimate at that time. [205] The check number on the $8,000 check is 0302, and the check number on the $2,500 check (also dated April 11, 1980) is 0303. [206] Respondent also testified that he saw the April 11, 1980, letter on Wright's desk at the time he delivered the second check. [207] Respondent further testified that in May of 1980, he called Wright to inform him that he was being assigned to Los Angeles to try a case and would be there for a considerable period of time. Accordingly, respondent contends that he and Wright agreed that respondent should sign a blank tax return in order to avoid having to file another extension. [208] Respondent stated that Wright telephonically requested additional information regarding his 1979 income, including the precise information that had been provided in the April 11, 1980, letter. [209] According to respondent, when he told Wright that he had already provided those figures, Wright paused for a moment, and then announced that he did have the figures, but misstated Claiborne's income from his former law practice to be $22,332.87, instead of $41,073.93. Respondent contends that he (respondent) wrote this misstated figure on a worksheet along with the additional tax data requested and later supplied this worksheet to Wright. [210] In sum, it was respondent's testimony that this miscommunication resulted in Wright's utilization of an incorrect $22,322.87 figure on the 1979 tax return that respondent signed in blank in Wright's office before it was completed. [211] Unquestionably, there was a substantial body of evidence compiled in both the trial and impeachment proceedings establishing that the letter of April 11, 1980, fully disclosing respondent's income for the year 1979, was delivered to Wright's office. The jury, however, did not have Ms. Arthur's evidence before it when it reached its verdict. Further, materially exculpatory evidence was withheld from the defense that tended to impeach Wright's credibility on the issue of whether respondent fully disclosed his income. As Judge Ferguson observed, this fact alone is sufficient to undermine confidence in the jury verdict regarding respondent's 1979 return.
In 1981, after thirty years with Joseph Wright, Judge Claiborne elected to employ the services of Jerry Watson to prepare his 1980 income tax return. Watson was the owner of a financial planning business known as Creative Tax Planning. Respondent explained that after he became a federal judge, he perceived his tax situation to be considerably less complicated than it was when he was in private practice. Additionally, respondent suggested that his relationship with Wright had turned somewhat cold, and that he felt he was imposing on Wright. [212] Judge Claiborne was introduced to Watson by the judge's ex-wife, and the judge was immediately impressed by Watson's air of professionalism. Judge Claiborne also recognized Watson as a fellow member of his church. [213] However, Watson apparently held himself out to be more professional and knowledgeable on tax matters than reality allowed. One of Watson's former employees, Charlotte Travaglia, testified before the Senate Impeachment Committee and characterized Watson's demeanor towards the public as exalted. Travaglia further indicated that he professed to know what he was doing in all areas. [214] Respondent testified that Watson appeared to be a topright man and that he talked like he knew what he was doing. [215] Watson testified, however, that of all the things I am, the thing I'm not is an accountant. And I own a tax preparation company and an accounting business, but that doesn't mean that I am a qualified accountant, nor have I held myself out to be. [216] Nonetheless, it appears that one could easily adopt a good faith belief in Watson's qualifications, competency and professionalism as a tax preparer. Certainly, one could assume from Watson's letterhead, which listed approximately thirty different types of financial planning and consulting services, that Watson's firm offered expert and professional tax and investment advice. [217] Watson's testimony before the Senate panel, however, left a somewhat different impression. For example, at the conclusion of Watson's final appearance before the committee, Senator Rudman commented that Watson's testimony should be forwarded to the Justice Department for appropriate action. Senator Rudman further stated: Anyone sitting through this trial has seen an active effort to defraud the taxpayers of this country, certainly by this alleged accountant. And the third comment I want to make  and I will do this myself  I intend to write to the Internal Revenue Office in Nevada, and suggest that they start forthwith an audit on any return that Mr. Watson has prepared, because I frankly think that we have seen here a pattern of the most egregious fraud on taxpayers, aside from whether Judge Claiborne has any knowledge of them. A separate question. This witness that has been before this panel today, and yesterday, in my many years of trying cases, has to be the most incredible witness that I have ever seen, particularly before a hearing conducted before the United States Senate. [218] As noted, in 1981, however, after meeting Watson and being impressed with his professional demeanor, respondent engaged Watson to prepare his 1980 return. [219] Pursuant to a subsequent conversation, respondent supplied Watson with a handwritten list of his tax information. [220] This list specifically indicated respondent's wages in 1980 as a federal judge and $88,500 in income during that year from private practice before appointment [to the judiciary] in 1978.... [221] As such, this handwritten list fully disclosed respondent's income for the year 1980. See, e.g., United States v. Claiborne, 765 F.2d at 796. Charlotte Travaglia was employed by Watson's firm at the time Claiborne's 1980 return was being prepared. [222] She did not testify at either the first or second trials, but she did appear before the Senate panel and testified in some detail about the preliminary work she did on respondent's 1980 return. [223] In particular, Travaglia testified that Watson, at one point, assigned her the task of preparing a preliminary worksheet regarding respondent's 1980 return. [224] Watson handed her a stack of tax information which contained the aforementioned handwritten list compiled by respondent. [225] This list has been referred to as the yellow sheet because it was written on yellow legal paper. A copy of the yellow sheet is attached to this opinion as Exhibit 2. Travaglia further stated that her own handwriting appears on the yellow sheet, and that she placed an asterisk beside the $88,500 figure that Judge Claiborne had indicated was his income received from fees due from his private practice prior to his appointment to the bench. [226] Travaglia testified that certain items appearing on page one of respondent's list were her notations in her handwriting. [227] Travaglia's testimony, as well as Watson's testimony, reveals that Watson had contrived a plan by which he hoped to reduce Judge Claiborne's tax liability by somehow writing off losses that the judge suffered from quitting his law practice and assuming the bench. Watson testified, for example, that respondent's fee income inappropriately appeared on Schedule D of the return as a capital gain rather than on Schedule C as income. [228] According to Watson, Travaglia apparently added the $88,500 legal fee income with some unidentified amounts that Judge Claiborne received from a sale of books from his law library to establish a capital gain of $150,000. [229] This figure then appeared on Schedule D of the return as a capital gain which partially offset the $250,000 in capital losses. [230] How Watson arrived at the $250,000 amount as a capital loss from the loss of respondent's private practice remains somewhat of a mystery. [231] Although Watson maintained that he and Travaglia came up with the $250,000 figure, Travaglia denied any complicity in this plan. [232] At any rate, Schedule D reflected a total capital loss of $100,000. [233] A copy of respondent's Schedule D form is attached to this opinion as Exhibit 3. It is clear that this procedure was improper mainly because there was never a sale of the law practice, and the legal fees were income not capital gains. The fees therefore belonged on Schedule C and not on Schedule D. Respondent testified, however, that Watson had not fully explained his concept of treating the legal fee income as capital gains on Schedule D until well after respondent had signed the return. [234] Travaglia also testified that the return that respondent signed was essentially the preliminary worksheet she had prepared for Watson, and that she had never intended it to be a final return. [235] Additionally, she stated that she indicated on several occasions to Watson that there were problems with the return, that the preliminary work was incorrect, and that she needed more information in order to straighten out some of the things that she felt were wrong on the return. [236] When help from Watson was not forthcoming, she finally put her preliminary work product on Watson's desk, never intending it to be a final, completed return. [237] Apparently, this preliminary work product was essentially the return which respondent signed and which was filed. Judge Claiborne testified that he subsequently was notified by Watson that the return was ready and he went to Watson's office to sign it. According to respondent, Watson was not present, but a secretary brought him a number of loose documents. The signature page had a paper clip on it and he signed it, thumbed briefly through the documents, asked the secretary to have Watson mail him a copy of the return and left. [238] Three days later Watson came to Claiborne's office with the bill for his services and the return. Respondent glanced through it again and questioned Watson about how he had accomplished a refund. Watson explained, in an authoritative manner, that he had found a way to establish a loss on respondent's law practice. Respondent told Watson that he wanted no trouble with the IRS because he had all the trouble with the FBI that I can handle right now. [239] Watson, nonetheless, assured him that he could support the return. [240] Again, after Watson's appearance before a Portland grand jury, Watson told Judge Claiborne that the return was correct, and that he had shown the return to two IRS employees, both of whom said that the return was right. [241] The return, however, cried out for an audit. It was written in pencil. Schedule D had an arrow drawn on it indicating the words type here. A copy of Schedule D is attached to this opinion as Exhibit 3. Expert testimony established that such a return would ordinarily raise an audit. [242] In sum, the evidence regarding the 1980 return suggests that Judge Claiborne placed his good faith confidence in a man who superficially exuded authoritative knowledge and skill in tax matters. Watson, however, clearly handled respondent's return incompetently. Further, Travaglia's Senate testimony, which the trial jury did not hear, confirms that respondent disclosed, on the yellow sheets, all the income received from his former law practice to Watson for the purpose of preparing the 1980 tax return. He apparently hid nothing from Watson, but due to Watson's incompetence and his misperceptions of fundamental concepts of tax accounting, the return incorrectly obscured respondent's income. Shortly after the United States Senate voted on the articles of impeachment, Senator Orrin Hatch, a member of the Senate panel charged with the responsibility of gathering evidence on behalf of the full Senate, addressed the Senate and set forth his analysis of the evidence. [243] Senator Hatch expressed his view that the Senate had a constitutional obligation and duty to reach [its] own independent conclusion about the facts which gave rise to these charges, and should not simply defer to the existence of respondent's criminal conviction in discharging its obligations under the impeachment clause of the constitution. [244] See U.S. Const. art. I, § 3. Further, the Senator stated: [I]f there remains a reasonable doubt about [Judge Claiborne's] intentions, then the Senate was obligated to conclude that he should not have been convicted in court and that he should not have been impeached and that he should not have been convicted by the Senate. Relying as they did on the criminal conviction, the House Articles of Impeachment required the Senate to ascertain whether, beyond a reasonable doubt, Judge Claiborne intentionally filed a false return. [245] After reviewing the pertinent provisions of 26 U.S.C. § 7206(1), the statute under which respondent was convicted in federal court, Senator Hatch further observed: All of the issues before the Senate today were reducible to one simple question: Did Judge Harry Claiborne willfully file a false tax return? Both Judge Claiborne and the House agreed that the 1979 and 1980 tax returns fail to report taxable income. The issue before the Nevada District Court and the Senate today was whether that underreporting was willful. The Supreme Court, in United States v. Pomponio, 429 U.S. 10 [97 S.Ct. 22, 50 L.Ed.2d 12] (1976) stated that the term willfully in the tax code requires more than a showing of carelessness or negligence; it requires proof of an intentional violation of a known legal duty. In United States v. Bishop, 412 U.S. 346 [93 S.Ct. 2008, 36 L.Ed.2d 941] (1973), the Supreme Court stated: Degrees of negligence give rise in the tax system to civil penalties ... The Court's consistent interpretation of the word willfully to require an element of mens rea implements the pervasive intent of Congress to construct penalties that separate the purposeful tax violator from the wellmeaning, ... mass of taxpayers. Id. at 360-361 [93 S.Ct. at 2017]. The import of these cases is that willfulness is the intentional, deliberate, voluntary, or witting violation of a known legal obligation. Certainly Judge Claiborne knew the duty to file an accurate and complete tax return. It is far from clear from the evidence presented either in trial or during the impeachment proceedings that Judge Claiborne deliberately or intentionally or wittingly or purposefully tried to escape the obligation of every taxpayer. To the contrary, there is much to indicate that Judge Claiborne's deliberate actions were an attempt to file an accurate and complete return. According to the judge and much corroborating evidence, miscommunications with accountants and mistakes by those accountants caused errors in the judge's tax returns, of which he was [un]aware until the criminal investigation was already underway. If the judge is correct, the voluminous evidence at most shows that he was negligent in failing to detect his accountant's errors. This, however, would not be willfulness. It would not be deliberate and witting tax evasion. It would be simple negligence, which as the Supreme Court's Bishop case stated, would be corrected by a civil proceeding, not a criminal action. [246] Senator Hatch further observed that no direct evidence of respondent's willful violation of the provisions of the tax code existed in this case. Therefore, in order to establish Judge Claiborne's willful intent it was necessary to infer such an intent from circumstantial evidence. Senator Hatch noted that the factors appropriately considered in this regard included (1) evidence of a consistent pattern of underreporting, (2) the magnitude of the error in the return, and (3) factors such as sudden changes in accountants. [247] After carefully reviewing the evidence set forth above and concluding that it clearly established that Judge Claiborne fully disclosed his income to his accountants, Senator Hatch analyzed the first of these factors as follows: On the point of whether this alleged underreporting was a consistent activity, the House made much of the fact that these errors occurred in 2 successive years. An examination of the evidence, however, offers a plausible explanation. After all, Judge Claiborne had only recently taken his position on the bench. He was still adjusting to new financial arrangements, new work schedules, new responsibilities, new demands on his time and talents. It was time of turmoil and change in his life. He was selling his residence and purchasing another. He was turning over his law firm to his former partners and liquidating his assets in that business. These drastic changes were also an important reason that he elected to switch accountants. With changes of this magnitude underway in his life, it is not wholly unexpected that miscommunications, misperceptions, and mistakes might occur in these 2 years. [248] The Senator concluded in this regard that [i]n sum, Judge Claiborne did not underreport his income  consistently or otherwise. [249] In regard to the circumstantial evidence relating to the magnitude of the error, Senator Hatch observed: The next circumstantial point made by the House concerns the magnitude of the error. The $18,700 shortfall in his 1979 return was not due to any willful act on Judge Claiborne's part. He thought the income he disclosed on April 11 was part of the return. The judge did not actually review the 1979 tax return before it was filed. On May 2, 1980, he was leaving town to take an assigned case in another jurisdiction. Fearing that he might not return before the filing deadline, the judge went to Wright's office and signed a return in blank. He signed the return in blank because he was going out of town on assignment. He certainly expected that it would contain income which he had reported to his accountant in an earlier hand-written and hand-delivered letter. Wright's testimony on this point is that he had changed his practice of allowing tax returns to be signed in blank. It is nonetheless uncontroverted that early in his career Wright had permitted tax returns to be signed in blank. Judge Claiborne had been associated with Wright for 30 years. The recent changes in practice may not have been binding on a longstanding customer like Judge Claiborne who testifies persuasively that he signed the form in blank sometime on May 2. In 1980, Judge Claiborne reported to Watson the $88,500 in income on the now-famous yellow sheets. Watson told the judge that the income was reflected in the schedule D form concerning capital gains because it was part of the sale of the law business. Watson pointed out that this method had been checked by the CPA who did the actual work on the judge's tax return and further checked with the IRS. The 1980 tax return was a mess. It contained numerous blatant errors. It did not even credit Judge Claiborne with the $22,000 he had already paid in estimated taxes for that same tax year. It was filled out in pencil and had arrows drawn from one part of the return to others. If the judge had intended to defraud, he certainly would have been more cunning. If Judge Claiborne had intended to defraud, he certainly would not have filed a return full of red flags pointing to its likely deficiencies. [250] (Emphasis added.) As for the third aspect of circumstantial evidence of willfulness, Senator Hatch remarked that respondent had several good reasons to change accountants after thirty years: In the first place, he no longer was managing a law business. He had no need of the wide range of services provided by Wright. Moreover, Wright had treated the judge coldly in some of their recent conversations. This may well have been because Mr. Wright had moved on to a different clientele after 30 years in the business. He may have wished he was receiving more compensation for his services. The reasons that Judge Claiborne and his accountant began drifting apart are not fully stated. It is clear, however, that the judge perceived that his accountant was no longer as interested in his account as he had been in the past. Mr. Watson, on the other hand, came highly recommended by the judge's wife and had impressed the judge on the one occasion he had to observe his work. Watson was very interested in Judge Claiborne's account. He forthrightly solicited Judge Claiborne's business with the promise that he might be able to save him money on taxes in a legitimate manner. Judge Claiborne was selling his large home and Watson specifically mentioned in his letter a plan to treat that transaction favorably. In light of the distance between the judge and his former accountant, this offer must have been very attractive. [251] Additionally, Senator Hatch noted that, contrary to the House brief, Judge Claiborne was no tax expert. Not only did respondent refer his personal tax matters to specialists such as Wright, during his years in private practice he also repeatedly referred his clients' tax matters to other attorneys. [252] In this regard, the Senator concluded that Judge Claiborne had justifiably relied in good faith on both Wright and Watson: As a matter of law, reliance on a tax accountant is justified if the judge fully disclosed all pertinent facts and if his reliance was in good faith. In this case, the judge had fully disclosed his income in both 1979 and 1980. He had reason to rely in good faith on Wright because Wright had done his taxes for 30 years without a hitch. He had a reason to rely in good faith on Watson because Watson came highly recommended by his wife and seemed to handle business competently. [253] Finally, in Senator Hatch's view, respondent did not turn a blind eye to the problems of his returns. Senator Hatch observed that, in 1979, Judge Claiborne signed the return in blank, fully relying on Wright to report his income correctly as detailed in the letter of April 11, 1980, because he had been assigned to preside over a case outside of Nevada. As for 1980, Senator Hatch found it simply inconceivable that Judge Claiborne would attempt to escape tax liability when he knew the FBI was investigating him and scrutinizing his affairs. Not even a 4-year-old attempts to raid the cookie jar when he knows he is being watched. [254] Senator Hatch further found the sloppiness of this return to be significant: It is even more unlikely that in this time of tension Judge Claiborne would file a fraudulent return that begs for examination and audit. This is the equivalent of the judge shouting at the top of his lungs that he intends to raid the cookie jar and then proceeding to attempt the feat under his parents' noses. [255] Neither could Senator Hatch reconcile Judge Claiborne's full disclosure of his 1980 income on an ethics report, with a willful failure to report income to the IRS for that year. A copy of respondent's financial disclosure report for 1980 is attached to this opinion as Exhibit 4. The Senator queried: Why would he deliberately evade taxes and then tell the Government the facts that disclose his fraud in another filing? [256] Answering his own question, Senator Hatch remarked: If Judge Claiborne was acting with a criminal state of mind, it is inexplicable that he would lie on one Government filing and confess his guilt on another. The judge simply did not act willfully. [257] Senator Hatch concluded that there was no evidence that Judge Claiborne willfully filed a false tax return: If he had intended to violate the law, he would not have done it so poorly. Neither the 1979 nor the 1980 return shows any evidence of cunning or guile. They contain mistakes discernible by a grade school observer. The judge relied too heavily on unreliable accountants. The judge was negligent in failing to check his accountant's errors. Frankly if one of the Articles of Impeachment had cited the judge's gross negligence and disregard, I would have voted to impeach. The House Articles, however, are all based on the criminal conviction. The criminal conviction is only valid if Judge Claiborne acted willfully. For the reasons I have cited, I could not find sufficient evidence of willfulness. [258] Senator Hatch's assessment of the evidence of the willfulness of Judge Claiborne's conduct is persuasive. As a member of the impeachment committee, Senator Hatch personally heard all the testimony presented, and had an opportunity to evaluate the demeanor of the various witnesses. Comparing the judge's testimony, with that of the other witnesses, Senator Hatch found Judge Claiborne to be a credible witness, believed the judge's explanation of the circumstances leading to his conviction, and found that the other evidence presented supported that explanation. [259] I listened very carefully to every aspect of the testimony before the Impeachment Committee. I compared each witness' statements to the assertions made by other witnesses. In the long run, I found Judge Claiborne to be a credible witness. I believed him. Moreover, the evidence in this case supported the judge's explanations of the circumstances that led to his indictment and conviction. Giving the judge the benefit of the doubt, as I believe we are obligated to do when his life's work and reputation are at stake, the evidence did not support a finding of willfulness. The evidence clearly showed that the judge had been grossly negligent and had carelessly disregarded his obligations as a taxpayer. He did not, however, conspire or craftily design a plan to defraud the Government. In the absence of willfulness, beyond a reasonable doubt, he should not have been convicted, should not have been impeached, and, in my opinion, should not have been removed from office. This was why I voted not guilty on each of the Articles of Impeachment. [260] Our review of the record compels respect for Senator Hatch's evaluation of the facts. Furthermore, his assessment of the credibility of the witnesses is compelling because he had an opportunity to view their testimony first-hand. More importantly, as Senator Hatch states, there is a significant lack of evidence showing that respondent willfully sought to falsify his income tax returns. The evidence weighs more persuasively that respondent acted negligently concerning his obligations as a taxpayer.
In addition to the specific matters discussed above, the procedural history of Judge Claiborne's case raises disturbing questions about whether or not he received a full and fair opportunity to present his defense. As noted, prior to respondent's first trial, Judge Hoffman denied a series of pretrial motions filed by the defense. Respondent immediately appealed those rulings to the Ninth Circuit Court of Appeals. See United States v. Claiborne, 727 F.2d 842 (9th Cir.), cert. denied, 469 U.S. 829, 105 S.Ct. 113, 83 L.Ed.2d 56 (1984). As Judge Reinhardt of the Ninth Circuit has explained: At the time of the pre-trial appeal, the case against Judge Claiborne still included the charges relating to his alleged acceptance of a bribe intended to influence the results in an appeal before one of our panels. We as a court agreed, although in a rather informal manner, to recuse ourselves from hearing Judge Claiborne's pretrial appeal. The Chief Justice then specially selected a panel of three judges from other circuits to hear it. The special panel affirmed the pretrial rulings of the specially assigned district judge. 727 F.2d 842, cert. denied, 469 U.S. 829, 105 S.Ct. 113, 83 L.Ed.2d 56 (1984). See United States v. Claiborne, 781 F.2d 1327, 1330 (9th Cir.1986) (Reinhardt, J., dissenting). Upon the entry of the judgment of conviction in the second trial, Judge Claiborne again appealed to the Ninth Circuit. In explaining the Ninth Circuit's actions respecting that appeal, Judge Reinhardt stated: This time we took no action to recuse ourselves. In fact, we did nothing at all. Although the bribery charges that indirectly involved our court in the proceedings were no longer a part of the case, we simply failed to consider, formally or informally, the question whether we now had an obligation to hear the appeal or whether a new special panel should be appointed. Apparently acting on the assumption that our prior recusal was a continuing one, the Chief Justice specially selected another panel of three judges from other circuits to hear the appeal. Id. Noting that an overwhelming majority of the judges of the appellate court believed that they were not required to recuse themselves from voting on a critical aspect of the proceedings on appeal, Judge Reinhardt went on to explain why in his view the Court of Appeals had committed a serious error with serious consequences. Id. Judge Reinhardt wrote: Specifically, we erred when we failed to consider whether we should hear Judge Claiborne's appeal from his conviction or whether, instead, the appointment of a second special panel was required. Because of our error, outside judges were appointed to hear an appeal that we had an obligation to hear ourselves. Our court system is structured so that a defendant will normally have his trial and any appeals heard by judges residing in the circuit in which the charged crime was allegedly committed. Here, we erroneously, albeit inadvertently, deprived Judge Claiborne of this feature of our laws; en banc consideration of the Judge's case would have been a proper means of at least partially remedying our mistake. Rehearings en banc provide a means for ensuring that the law of our circuit is applied not only consistently but correctly. Here, as a result of our failure to act, judges from other circuits, not as familiar as we are with the precedents of our court, considered a case that we had a duty to hear. Judge Claiborne's appeal raises several issues of importance. In disposing of at least one of those issues, the special outside panel cited no authority from any appellate court, let alone a decision by the judges of this court. The special panel also stated that it was not following the result reached in two of the three district court opinions that it cited. 765 F.2d at 794-95. In my view, when a substantial question of law not previously decided by the judges of this court is decided by a panel of outside judges and we subsequently recognize that we have erred in failing to decide that question ourselves, it is our responsibility to grant en banc reconsideration. Id. at 1330-31 (footnotes omitted). In Judge Reinhardt's view, the fact that Judge Claiborne was, at that time, a United States District Judge from the Ninth Circuit may have figured in the decision of some of the judges of the Ninth Circuit to deny Judge Claiborne a rehearing en banc, because to do so might have raised an appearance of impropriety. In this regard, Judge Reinhardt stated: The fact that Harry Claiborne is a United States District Judge does not mean that he is less entitled than any other individual to the full benefit of the orderly procedures of this court. Those procedures, including en banc consideration, have been established to ensure that justice is done. Our en banc process is also designed, as I noted earlier, to ensure that the law of this circuit will be applied uniformly to all defendants. Judge Claiborne has just as much right to have his case considered en banc as any other defendant. En banc proceedings are different in one critical respect, however, from all other proceedings this court conducts: only the judges of our court can hear a case of ours en banc. There is no procedure in current law for obtaining an out-of-circuit en banc panel. This is true even when an appeal is heard initially by a specially selected panel of out-of-circuit judges. Thus, if in fact an appearance of impropriety existed here, the rule of necessity would apply, and we would be required to disregard that appearance. Accordingly, if a factor in our decision to deny Judge Claiborne en banc consideration of his case was our concern over an appearance of impropriety, we have, in my view, seriously misconstrued our duty as judges of this circuit. In doing so, we have, unfortunately, also denied Judge Claiborne equal justice. Id. at 1331-32. Moreover, in Judge Reinhardt's view, an equally significant appearance of impropriety would have existed regardless of whether Judge Claiborne's appeal was heard by the members of the Ninth Circuit Court of Appeals, or by a panel of out-of-circuit judges. In Judge Reinhardt's opinion, the failure of the Ninth Circuit judges to grant an en banc rehearing allowed the record to rest with the appearance that Judge Claiborne may have been the object of adverse special treatment and, thus, the victim of injustice. Id. at 1332 (emphasis in original). Further, Judge Reinhardt concluded: Judge Claiborne is one of the few criminal defendants in the Ninth Circuit, if not in the nation, whose case has been handled, both in the District Court and in the Court of Appeals, exclusively by judges specially and specifically chosen to hear that particular case. There is, in my opinion, a rather substantial appearance of injustice when a defendant who claims he is the victim of a vendetta on the part of various branches and agencies of the Department of Justice is deprived of the opportunity to be judged by those who would normally preside over his case and instead is tried and convicted before, and has his appeal heard by, judges all of whom are specially selected for their assignments. There is no doubt that every step taken in appointing the specially designated judges fully complied with all existing statutes and rules. Moreover, there is no suggestion in this case that there was in fact anything improper about the designation of the judges, or that any of the judges involved in the selection process acted with anything less than the utmost integrity. Nevertheless, in a case in which the defendant contends that he is the object of a prosecutorial vendetta, in which the judges who heard the case were all specially selected under a process that permits the selector total discretion to choose whom he wishes, and in which we as a court erred in permitting the specially selected panel to hear the appeal, I believe that an en banc hearing is required  if for no other reason than to ameliorate, to the extent possible, the appearance of injustice. En banc consideration by the judges of this court, judges who were not specifically selected to hear Judge Claiborne's appeal, would have gone a considerable way towards accomplishing that objective. Unfortunately, as events unfolded, only an en banc review by this court or a hearing by the United States Supreme Court could have afforded Judge Claiborne consideration of his case by a tribunal that had all the appearances of fairness. All courts that have previously heard his case are open to the charge that they were specially selected for the purpose of ensuring the desired governmental objective. In my opinion, the proceedings thus far afforded Judge Claiborne fall far short of meeting the appearance of justice standard. Because of our obligation to administer justice in a manner that maintains confidence in the fairness and objectivity of the judicial system, I believe that it was our duty and responsibility to hear his case en banc. Id. at 1332-33 (emphasis added; footnote omitted). Although it is not our intention to invade the province of the federal courts, we are in sympathy with the views expressed by Judge Reinhardt. As detailed above, from the very inception of this case, there has been, at the very least, an appearance that respondent was unfairly targeted for investigation, unfairly indicted and unfairly tried and convicted. Further, as Judge Reinhardt indicates, there is also an appearance of injustice relating to the conduct of the appellate proceedings which suggests that respondent may well have received adverse special treatment and may well have been denied the full measure of his procedural rights solely on account of his office and position. Moreover, it appears that anomalous and arguably unfair procedures were imposed upon Judge Claiborne during the United States Senate impeachment proceedings. Specifically, for the first time in history, the Senate utilized an impeachment procedure whereby a twelve-member special committee was formed to receive evidence on behalf of the full Senate. See S.Res. 481, 99th Cong., 2d Sess. (1986), Senate Hearings, supra note 15, Pt. 1 at 2-3 (providing for the appointment of a committee to receive and to report evidence with respect to articles of impeachment against Harry E. Claiborne). [261] In recent remarks before the American Judicature Society, Senator Howell T. Heflin discussed the federal impeachment process in light of his experience during the impeachment proceedings involving Judge Claiborne. [262] Senator Heflin explained his perceptions of the special procedures invoked in Judge Claiborne's case, in part, as follows: In 1935, in an attempt to modernize the Senate impeachment process, the Senate adopted Rule 11 of the Rules of Procedure and Practice in the Senate When Sitting on Impeachment Trials... . Reportedly, this rule was adopted because of the high level of absenteeism among senators during the protracted trial of Judge Harold Louderback in 1933. This committee was first utilized by the Senate in the fall of 1986 to compile an official record of information and hear the testimony of Judge Claiborne and other witnesses. However, the committee was not allowed to make any recommendation whatsoever in regards to whether or not Judge Claiborne should be removed from office. The legitimacy of the committee was, itself, questioned  a challenge that I feel was indicative of the overall problems of the current impeachment process. I believe, however, that there is no question that the Senate was authorized to form such a committee. Constitutional justification for the creation of the Select Impeachment Committee lies in Article I, Section 5, Clause 2 of the Constitution, which states that, Each House (of Congress) may determine the Rules of its Proceedings.... Yet, even with the existence of the committee, there were tremendous problems in the overall impeachment process. One problem was that while the 12 senators on the select impeachment committee were well aware of the facts and issues in the case, this is not true for the rest of the Senate. The transcript of the Claiborne hearing totaled over 3500 pages, and it is highly improbable that many senators had time to review this material thoroughly. Not surprisingly, at the time of the actual trial on the Senate floor, a majority of the Senate had neither the benefit of the information in the report, nor the time to prepare properly for deciding Judge Claiborne's fate. Furthermore, after the committee finished its work and the matter went before the full Senate, the Senate leadership decided not to rehear committee witnesses but to accept the committee's written record, and to only allow the House managers, Judge Claiborne and his attorneys to make statements on the floor. During these statements on the Senate floor, approximately 40 members were not present in the Senate chamber during any portion of Judge Claiborne's closing statement and I estimate that at least 35 senators were never on the floor during the presentations by the prosecution and defense. Though other senators had some very important business to attend to, their absence from the proceedings (I hesitate to call it a trial) was not, in my judgment, fair to Judge Claiborne. While I believe that the Senate satisfied its constitutional responsibilities in the impeachment trial of Judge Harry Claiborne, I believe the process can, and should, work better. In the future  even, perhaps, in the immediate future  the Senate may be faced with a number of impeachment trials. A United States Senator cannot carry out his impeachment responsibilities if he neither participates in the committee hearing nor has an opportunity to gain knowledge of the case from a full trial on the Senate floor. (Emphasis added.) [263] Other Senators have also expressed criticism of the manner in which the Senate proceeded in Judge Claiborne's case. Senator Daniel J. Evans observed, for example, that [i]n prior impeachment cases, the full Senate had an opportunity to receive all the evidence directly. No committee was appointed to serve as a buffer between the accused and those responsible for making the final judgment. [264] Senator Evans further remarked: Our vote was the final word on Judge Claiborne's career. We were the trial court and the appellate court at the same time. It was thus incumbent upon us to take the utmost care to ensure that our proceedings were proper. I believe we lost sight of the fact that the procedures of justice are often more important than the substance of the laws in creating the perception of fairness. (Emphasis added.) [265] Senator Carl M. Levin also criticized aspects of the process employed during respondent's impeachment trial and noted that the full Senate deprived itself of a crucial feature of the fact-finding process, the opportunity to evaluate first-hand the demeanor and credibility of witnesses. Commenting that only the twelve members of the Senate comprising the impeachment panel had such an opportunity, Senator Levin observed: The rule 11 committee did an excellent job of developing a record. I have the greatest respect for the members and staff of the committee  they had a difficult job and they discharged it with dignity and devotion. The record they developed is essential to understanding the case. But, in my view, it was not adequate to let the Senate make findings in those disputed areas where witness demeanor or credibility is critical to the process of determining what the facts are. The Senate, as a finder of fact, did not hear or see a single witness. And, as a result, our ability to fairly reach decisions, when the facts were in dispute, was restricted. To reach a judgment on issues involving disputed facts where the demeanor and credibility of the witnesses are important, I believe the Senate needed to see the witnesses  as the rule 11 committee did  and not just see a record or even tapes of witnesses testifying. When we voted not to hear any additional witnesses, we set up a process which made it impossible for the Senate, as the finder of fact, to fully and fairly evaluate the credibility of witnesses. [266] (Emphasis added.) Thus, whether or not one is persuaded that respondent's conviction and his removal from office were justified by the facts, there can be little doubt that an appearance and atmosphere of procedural impropriety has plagued his case from its inception. An additional circumstance contributing to the general perception and appearance of injustice surrounding this matter warrants our discussion. Following the first trial, respondent's counsel filed motions seeking the recusal or disqualification of Judge Hoffman from further participation in the case. [267] The initial motion alleged that bystanders and courtroom observers had reported that Judge Hoffman appeared to be partial towards the prosecution, and biased against the Defendant. Therefore, defense counsel requested Judge Hoffman to deliberately and consciously assess his state of mind with reference to the foregoing matters and determine whether or not: (a) his impartiality might reasonably be questioned; (b) he has a personal bias or prejudice concerning the Defendant; (c) he has a personal bias or prejudice concerning the Defendant's counsel; or (d) he has personal knowledge of disputed evidentiary facts concerning a proceeding. [268] In subsequent supplemental pleadings, defense counsel alleged specific instances wherein Judge Hoffman had purportedly demonstrated bias and prejudice toward respondent. On June 22, 1984, Judge Hoffman filed a thirty-six page order denying respondent's motion and responding to each factual allegation suggesting bias or the appearance of bias or prejudice on Judge Hoffman's part. [269] Again, following the second trial, respondent filed post-conviction motions (1) to vacate his judgment of conviction and sentence; (2) for evidentiary hearings; (3) for discovery proceedings; and (4) for a new trial. [270] On July 15, 1986, Judge Hoffman entered an order apprising the parties that on July 8, 1986, Chief Justice Burger had designated him to continue as the presiding judge in any further post-conviction proceedings arising out of respondent's criminal case. [271] Judge Hoffman's order further observed that counsel for Claiborne had not assigned as error on appeal Judge Hoffman's prior refusal to recuse himself from presiding over the trial. Judge Hoffman concluded, therefore, that any further motions for recusal and specific allegations of bias and prejudice must be confined to acts, words or events occurring since the last order denying recusal was entered. Accordingly, Judge Hoffman allowed defense counsel fifteen days within which: [T]o file any appropriate motion for recusal, specifically alleging facts in support of any charge of bias and prejudice on the part of the undersigned United States District Judge, but such allegations of fact shall be limited to acts, words or events occurring since the entry of the last order denying the motion to recuse, filed in late July, 1984. If such motion is not filed, the Court will assume that no acts, words or events indicating bias or prejudice of the undersigned judge in fact exist. [272] In response, on July 28, 1986, defense counsel filed a Verified Motion for Judicial Disqualification or Recusal. [273] Counsel asserted that Judge Hoffman should recuse himself from further participation in the case because of (1) attitudinal bias and partisanship ... in favor of the prosecution herein and against the Defendant; and (2) [t]he appearance of impropriety. In this regard, defense counsel noted that a motion had been filed on behalf of respondent in the Court of Appeals seeking the designation of a judge from within the Ninth Circuit to preside over any post-conviction proceedings. Further, counsel observed that he had received a letter from Judge Hoffman, dated July 11, 1986, in which Judge Hoffman stated that he had written to Chief Judge Browning of the Ninth Circuit with respect to the need for a new designation if there was any desire for me to hear the post-conviction motions. [274] On October 6, 1986, after further pleadings addressing this issue were submitted, Judge Hoffman entered an order denying the motion of judicial disqualification. [275] Judge Hoffman stated that he entertained no feeling of bias or prejudice against Judge Claiborne as evidenced by the record and transcripts.... [276] We do not suggest that defense counsel set forth sufficient factual allegations of bias or prejudice on the part of Judge Hoffman to warrant the reversal of respondent's conviction; nor do we suggest that Judge Hoffman was, in fact, biased or prejudiced against respondent. We have, however, considered counsel's allegations and Judge Hoffman's conduct of the legal proceedings in the context of the overall atmosphere and appearance of injustice associated with the federal proceedings involving respondent. In this context, we regretfully conclude that a number of Judge Hoffman's rulings may have contributed to a perception that respondent was subjected to anomalous and prejudicial procedures in the course of the proceedings against him. Specifically, we refer to: (1) Judge Hoffman's refusal to allow evidentiary hearings respecting many of respondent's accusations of investigative and governmental misconduct; (2) his rulings relative to the Brady and Jencks Act material; (3) his rulings in connection with the prosecution's demands for notices of alibi; and (4) his denial of the defense motion for a continuance prior to the first trial. We also note that Judge Hoffman ordered the sequestration of a critical defense witness, Judy Ahlstrom, during a recess in the second trial. [277] Respondent's counsel has alleged that up until that point no such action had been taken preventing a witness from communicating with counsel during a recess. Accordingly, respondent has asserted that Judge Hoffman's action unfairly prevented defense counsel from attempting to reassure and calm Ms. Ahlstrom and allow her to collect her thoughts after she was visibly shaken by a particularly grueling cross-examination. [278] Again we stress that although these and similar allegations do not establish actual bias or prejudice against respondent during the conduct of the trial, they do contribute to the aforementioned perception and appearance of injustice and suggest that special adverse and prejudicial procedures were imposed upon respondent. In sum, these circumstances are relevant to our deliberations in two respects. First, we consider them in the context of the punishment thus far exacted during the course of respondent's trials and incarceration. See In re Ross, 99 Nev. 657, 660, 668 P.2d 1089, 1092 (1983). Second, of course, they detract from the weight which we would ordinarily accord a judgment of conviction. In our view, the record suggests that respondent may have been subjected to special adverse treatment restricting his right to established procedures. The imposition of special procedures in respondent's case may well have restricted his ability to present and defend his position fully. Accordingly, these circumstances reflect upon the punishment respondent has suffered, as well as the weight which should be accorded his conviction, for the purpose of assessing disciplinary sanctions. Lastly, we observe that two additional circumstances reflect upon the unusual procedures and the extent of the punishment thus far imposed in the protracted course of this matter. At this court's hearing in Las Vegas on November 24, 1987, for example, more than one witness alluded to the scorn and notoriety attached to the judicial and congressional proceedings and the obvious torment respondent suffered as a result of that notoriety. [279] Unquestionably, as discussed below, the scorn and ignominy respondent has suffered as a result of the protracted federal judicial proceedings and the ensuing impeachment proceedings has been substantial. In June of 1987, following his removal from office and after serving thirteen months in prison, respondent was released from prison to a federally supervised halfway house in Las Vegas to complete his term. [280] In all, respondent served seventeen months of his two-year term before he was fully released from confinement. [281]