U.S. Supreme Court,
Tax,
Criminal,
Administrative/Regulatory
Mar. 23, 2018
Justices rein in IRS obstruction prosecutions
By rejecting the government's expansive interpretation of the tax obstruction statute, the Supreme Court has required fair warning be given to taxpayers as to where the felony line is that they cross at their own peril.
Nathan J. Hochman
Partner
Ross LLP
white collar defense, tax
Phone: 424-704-5600
Email: nhochman@rossllp.la
Nathan is the former head of the U.S. Department of Justice's Tax Division, a former assistant U.S. attorney, and deputy chair of Morgan Lewis' White Collar Litigation and Government Investigations practice.
In a 7-2 decision in Marinello v. United States, 2018 DJDAR 2546 (March 21, 2018), the U.S. Supreme Court applied the brakes to Internal Revenue Service obstruction prosecutions by requiring the U.S. Department of Justice to prove that the taxpayer knew that he or she was obstructing a pending tax-related proceeding, like an investigation or audit, or could reasonably foresee that such a proceeding would commence.
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