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05.07.18 | Articles

Marinello v. United States: SCOTUS Reins In the Tax Division

For The Defense

In Marinello v. United States, the Supreme Court rejected the government’s broad interpretation of the Omnibus Clause of the tax obstruction statute, 26 U.S.C. § 7212(a), thereby handing the white-collar defense bar an important victory. In this article, we discuss Marinello and conclude that it continues the Court’s efforts to cabin broadly-worded criminal statutes. By narrowing the scope of § 7212(a), Marinello provides defense lawyers with yet another tool to represent their clients and to push back against seemingly unbounded prosecutorial discretion.

Marinello v. United States: SCOTUS Reins In the Tax Division (PDF | 476.76 KB)