Syllabus

Appellee was tried in Federal District Court on an information charging him with willfully assisting in the preparation of fraudulent income tax returns. Following the impanelling of the jury, the prosecutor called to the stand a taxpayer whom appellee allegedly had aided in preparing his return. Act defense counsel's suggestion, the judge warned the witness of his constitutional rights. The witness expressed his willingness to testify, stating that he had been warned of his rights when first contacted by the Internal Revenue Service (IRS). The judge refused to permit him to testify until he had consulted an attorney, indicating that he did not believe the witness had been warned by the IRS. Although the prosecutor advised the judge that the remaining witnesses had been warned of their rights by the IRS upon initial contact, the judge stated that the warnings were probably inadequate. Thereupon he discharged the jury and aborted the trial so that the witnesses could consult with attorneys. The case was set for retrial before another jury, but on appellee's pretrial motion the judge dismissed the information on the ground of former jeopardy. The Government filed a direct appeal to this Court. Held: The judgment is affirmed. Pp. 473-488.

Affirmed.

Mr. Justice HARLAN, joined by THE CHIEF JUSTICE, Mr. Justice DOUGLAS, and Mr. Justice MARSHALL, concluded that: