In Marinello v. United States, an opinion released yesterday, the Supreme Court adopted a narrowing interpretation of the tax code’s broadest criminal provision, the “tax obstruction” statute 26 U.S.C. § 7212(a). The Court’s opinion is good news for taxpayers, their advisors, and the sound administration of the law. Marinello concerned whether the crime of “corruptly… Continue Reading
In the October 2017 term, the Supreme Court will take up its first criminal tax case in almost a decade, Marinello v. United States. At issue is a longstanding circuit split about a mainstay of the federal government’s arsenal in financial crime cases, the tax obstruction statute, which makes a felon of anyone who “corruptly… Continue Reading
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