Forum
U.S. Supreme Court
Case Status
Decided
Docket Number
Term
2017 Term
Oral Argument Date
December 06, 2017
Lower Court Opinion
Questions Presented
Section 7212(a) of the Internal Revenue Code includes the following provision:
Whoever corruptly or by force … endeavors to intimidate or impede any officer … of the United States acting in an official capacity under this title, or in any other way corruptly or by force … endeavors to obstruct or impede[] the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 3 years, or both . . . .
26 U.S.C. § 7212(a) (emphasis added).
The question presented is whether § 7212(a)’s residual clause, italicized above, requires that there was a pending IRS action or proceeding, such as an investigation or audit, of which the defendant was aware when he engaged in the purportedly obstructive conduct.
Case Updates
Supreme Court issues favorable decision narrowing the scope of the criminal obstruction provision in tax code
March 21, 2018
The Supreme Court reversed the Second Circuit’s decision and held that to convict a defendant under § 7212(a)’s residual clause, the government must prove that the defendant was aware of a pending tax-related proceeding, such as a particular investigation or audit, or could reasonably foresee that such a proceeding would commence. The Court’s decision narrows the range of activity that could be subject to criminal prosecution and should reduce the risk of selective, discriminatory enforcement.
U.S. Chamber addresses criminal obstruction provision in tax code
September 08, 2017
The U.S. Chamber and National Federation of Independent Business filed an amicus brief urging the Supreme Court to reverse the judgment below, and hold that the Omnibus Clause requires that a defendant have been aware of a specific IRS process and acted with the intent to obstruct or impede it.
Lewis J. Liman, Diana L. Wollman, Nowell D. Bamberger, Jonathan Gifford, and Erica Klipper of Cleary Gottlieb Steen & Hamilton LLP served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.
Case Documents
- Opinion of Second Circuit -- United States v. Marinello (Second Circuit).pdf
- Cert. Petition -- Marinello v. United States (U.S. Supreme Court).pdf
- American College of Tax Counsel Amicus Brief -- Marinello v. United States (U.S. Supreme Court).pdf
- Cause of Action Institute Amicus Brief -- Marinello v. United States (U.S. Supreme Court).pdf
- Brief of United States in Opposition -- Marinello v. United States (U.S. Supreme Court).pdf
- Reply Brief of Petitioner -- Marinello v. United States (U.S. Supreme Court).pdf
- Brief of Petitioner -- Marinello v. United States (U.S. Supreme Court).pdf
- U.S. Chamber and NFIB Amicus Brief -- Marinello v. United States (U.S. Supreme Court).pdf
- American College of Tax Counsel Amicus Brief -- Marinello v. United States (U.S. Supreme Court).pdf
- New York Council of Defense Lawyers Amicus Brief -- Marinello v. United States (U.S. Supreme Court).pdf
- Cause of Action Institute and NACDL Amicus Brief -- Marinello v. United States (U.S. Supreme Court).pdf
- Brief for the United States -- Marinello v. United States (U.S. Supreme Court).pdf
- Reply Brief of Petitioner -- Marinello v. United States (U.S. Supreme Court).pdf
- Transcript of Oral Argument -- Marinello v. United States (U.S. Supreme Court).pdf
- Opinion -- Marinello v. United States (U.S. Supreme Court).pdf