The issue focused on whether tax laws prevent federal government agencies from imposing criminal penalties for illegal financial transactions. In other words, if an official tried to sue a bank or financial institution for illegally handling federal funds, what legal restrictions would stop that official from suing the bank and financial institution for civil fraud?

For example, federal law enforcement officials could try to sue financial institutions for unlawful criminal activity by claiming they knew their employees were illegally concealing criminal proceeds in financial institutions. Criminal convictions are difficult to prove in court.