Stop the Untouchables. Justice for Sergei Magnitsky.

The Magnitsky Trial: Russia Places a Dead Man in the Dock

Time

At Moscow’s Tverskoy District Court on Monday morning, there was a great deal of confusion among the journalists about what exactly was meant to happen in Courtroom No. 17. On the roster, a preliminary hearing was slated for the case of Sergei Magnitsky, who is accused of tax evasion. The court’s press secretary, Alexandra Berezina, explained that the defendant would learn, among other things, whether he would be granted bail or forced to await trial in prison. But like so much about Russia’s latest adventure in judicial folly, it was not clear how the issue of bail could matter. Magnitsky has been dead for more than two years. When this fact was pointed out to Berezina, she gave a look of exasperation. “I’m just telling you what would normally happen,” she snapped. And hardly anything is normal about this case.

For the first time in Russia’s history, a dead man has been placed in the dock, and it will not be easy for the court to parse all of the cryptic corollaries of that lurid fact. How, for instance, is the defense attorney supposed to consult with his client? A Ouija board? Some kind of voodoo mediation? And what about the issue of habeas corpus — literally, “show me the body” — the bedrock principle of common law that requires the accused to be brought before a judge? Are we to expect an exhumation? “It is a self-evident absurdity,” says William Browder, Magnitsky’s former employer and now his co-defendant in the case. “There’s no way in the world that a lawyer can represent him.” But with a trial as steeped as this one in Russian politics, nothing should seem too far-fetched.

The saga that led to Magnitsky’s death — and subsequently his trial — began in 2009, when Browder hired the young tax attorney to keep the books of Hermitage Capital, Browder’s investment fund in Moscow. While digging into some of the fund’s corporate documents, which Russian police had seized during a raid, Magnitsky uncovered the largest known tax fraud in Russian history. A gang of detectives, tax inspectors and other bureaucrats had allegedly used the fund’s corporate seals and documents to file for a tax refund worth $230 million. Following the paper trail, Magnitsky found that this refund — also the largest in Russian history — had been rubber-stamped at a Moscow tax office in just one day. After that, the money vanished into various offshore accounts. Magnitsky immediately blew the whistle, even offering to give testimony against the officials in court, including agents of the FSB secret police, which Vladimir Putin led before becoming Russia’s President in 2000.