On 23 May 2007, the Second Circuit dismissed a complaint against accounting firm KPMG to recover fees and expenses arising from criminal tax fraud charges involving former KPMG partners and employees. The court held that the district court, which presides over the criminal case, erred in extending "ancillary" jurisdiction to the civil dispute between the defendants and non-party KPMG. Treating KPMG's appeal as a petition for writ of mandamus, the court issued the writ, vacated the district court's orders, and dismissed the civil complaint.