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Jeremy H. Temkin Jeremy H. Temkin

The Supreme Court’s March 2018 decision in Marinello v. United States, 138 S. Ct. 1101 (2018), was widely seen as a potentially significant limitation on the government’s ability to bring obstruction charges under 26 U.S.C. §7212(a). Specifically, the Marinello court held that, to obtain a conviction under the so-called Omnibus Clause, the government must prove that the alleged obstructive conduct had a nexus to “a particular administrative proceeding, such as an investigation, an audit, or other targeted administrative action.” Nearly two years later, a body of case law has developed addressing various aspects of Marinello’s reach. These cases suggest that Marinello’s impact may not be extensive as hoped. Nonetheless, there is reason to believe the case is having a significant impact on charging decisions.

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