Obstructing IRS investigations
Marinello v. United States
In brief
The Supreme Court overturned the Second Circuit's judgment and sent Marinello's case back to that court (remanded it).
- Where it stands
- Decided
Decided 7-2 · March 21, 2018 · Opinion by Justice Breyer
- What it’s about
- The case asked whether prosecutors had to show Carlo Marinello knew an IRS action, such as an audit or investigation, was pending when he allegedly obstructed tax-law enforcement.
- Who it affects
- The Second Circuit's judgment was overturned, and Marinello's case returns to that court; the recorded action does not specify the final outcome for him.
Summary: written with AI from the case record.
What it's about
The Supreme Court overturned the Second Circuit’s ruling and sent the case back to the lower court (remanded).
The dispute centered on the residual clause of a federal law against obstructing tax-law enforcement.
Question presented
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?
What the Court decided
Holding
Judgment REVERSED and case REMANDED. Breyer, J., delivered the opinion of the Court, in which Roberts, C. J., and Kennedy, Ginsburg, Sotomayor, Kagan, and Gorsuch, JJ., joined. Thomas, J., filed a dissenting opinion, in which Alito, J., joined.
- Result
- Reversed
The vote
What's next
Marinello's case returns to the Second Circuit for further proceedings.
Documents
Docket activity
New analysis added
AI analysis generated: Case Briefing
AI analysis generated: Decision Record
Case data updated: summary, question_presented, generation_metadata
Case data updated: question_presented, extraction_metadata
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Opinion added: Marinello
Opinion added: opinion
Brief added: Questions Presented
Sources
Primary materials plus reporting. Best-effort analysis: this explainer relies on a mix of primary materials and trusted secondary sources. Official filings and opinions remain authoritative.