The U.S. Court of Appeals for the Second Circuit affirms the dismissal of indictments against 13 former partners and employees of KPMG LLP, who were charged with criminal tax fraud and conspiracy for abusive tax shelter activity while at the Big Four accounting firm. The court of appeals, in United States v. Stein, affirms a ruling of the U.S. District Court for the Southern District of New York that the government deprived the individuals "of their right to counsel under the Sixth Amendment by causing KPMG to place conditions on the advancement of legal fees" to the individuals and "to cap the fees and ultimately end them." ... Meanwhile, the Justice Department announces revisions to its policy on corporate criminal charging guidelines, an action that has implications for tax litigation.