People v. Birnberg

OPINION OF THE COURT

Stanley Gartenstein, J.

The enduring popularity of the Internal Revenue Service as a focus of protest during tax season highlights an intriguing issue of first impression: viz., when the appropriate District Attorney or Attorney-General declines to prosecute, does judicial approval of private prosecution confer prerogatives usually attached to representation of the People, including, as in this instance, the right to consent or withhold consent to an adjournment in contemplation of dismissal (ACD)? We hold in the affirmative.

the facts

Defendant is one of a group of tax…