Southern District U.S. Attorney Michael Garcia has filed a notice of appeal in the dismissal by a federal judge of charges against 13 of 16 former KPMG partners facing criminal tax fraud charges.

Southern District of New York Judge Lewis A. Kaplan, in United States v. Stein, 05 Crim. 888, said Monday that the government violated the defendants’ substantive due process rights by pressuring KPMG into refusing to pay the former employees’ legal fees, and “with greatest reluctance” held that dismissal was the appropriate remedy.