Thank you for sharing!

Your article was successfully shared with the contacts you provided.
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.

Want to continue reading?
Become a Free ALM Digital Reader.

Benefits of a Digital Membership:

  • Free access to 3 articles* every 30 days
  • Access to the entire ALM network of websites
  • Unlimited access to the ALM suite of newsletters
  • Build custom alerts on any search topic of your choosing
  • Search by a wide range of topics

*May exclude premium content
Already have an account?

Law Firms Mentioned


Library of New York Civil Discovery FormsBook

Library of New York Civil Discovery Forms is a library of over 150+ sample documents and forms selected from Smart Litigator New York, a complete, affordable, NY-specific...

Get More Information

ALM Legal Publication Newsletters

Sign Up Today and Never Miss Another Story.

As part of your digital membership, you can sign up for an unlimited number of a wide range of complimentary newsletters. Visit your My Account page to make your selections. Get the timely legal news and critical analysis you cannot afford to miss. Tailored just for you. In your inbox. Every day.

Copyright © 2020 ALM Media Properties, LLC. All Rights Reserved.