Tagged: Criminal Tax prosecutions

Supreme Court Narrows Criminal Tax Obstruction of Justice Statute

The Supreme Court ruled in a criminal tax case, Marinello v. United States, that a criminal tax obstruction of justice was overly broad.  In a 7-2 decision, the Supreme Court ruled that the Government must prove that the defendant was aware of a pending tax-related proceeding, such as an investigation or audit, or could reasonably foresee that such a proceeding would commence.  The Supreme Court’s...