MOSCOW — The police in Russia plan to resubmit for trial a tax evasion case in which the primary defendant died in detention more than two years ago, his former employer said Tuesday.

The trial of the defendant, Sergei L. Magnitsky, would be the first posthumous prosecution in Russian legal history, according to a statement by the former employer, Hermitage Capital.

The death of Mr. Magnitsky, a lawyer, in November 2009 drew international criticism over Russia’s human rights record, especially after accusations arose that he had been denied proper medical care. The State Department has barred officials linked to Mr. Magnitsky’s prosecutions from entering the United States. Parliaments in nine European countries are considering similar bans.

Police officials reopened the case against Mr. Magnitsky last summer, saying it would provide a chance for relatives and supporters to clear his name.