By: Derek Hawkins//April 5, 2018//
United States Supreme Court
Case Name: Marinello v. United States
Case No.: 16-1144
Focus: Statutory Interpretation – Tax Code
A clause in §7212(a) of the Internal Revenue Code makes it a felony “corruptly or by force” to “endeavo[r] to obstruct or imped[e] the due administration of this title.” 26 U. S. C. §7212(a). The question here concerns the breadth of that statutory phrase. Does it cover virtually all governmental efforts to collect taxes? Or does it have a narrower scope? In our view, “due administration of [the Tax Code]” does not cover routine administrative procedures that are near-universally applied to all taxpayers, such as the ordinary processing of income tax returns. Rather, the clause as a whole refers to specific interference with targeted governmental tax-related proceedings, such as a particular investigation or audit.
Reversed and Remanded
Dissenting: THOMAS, J., filed a dissenting opinion, in which ALITO, J., joined.
Concurring: