This section contains the nature of the case and procedural background.

Will, a judge, directed the IRS to respond to a bill of particulars by a defendant, Simmie Horwitz, to reveal information regarding oral statements relied upon by the prosecution, including identification of the persons to whom they were made, and whether those persons were government agents, and if the government had a transcript or memoranda of the statements of their substance. The government refused to comply and facing dismissal, sought a writ of mandamus to compel the judge to vacate the order. The Court of Appeals first denied the writ and then issued the writ without opinion. Judge Will's petition for certiorari was granted.

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