Marinello v. United States

Docket No.	Op. Below	Argument	Opinion	Vote	Author	Term
16-1144	2nd Cir.	Dec 6, 2017	Mar 21, 2018	7-2	Breyer	OT 2017

Holding: To convict a defendant under 26 U. S. C. "7212(a) -- which forbids "corruptly or by force or threats of force . . . obstruct[ing] or imped[ing], or endeavor[ing] to obstruct or impede, the due administration of [the Internal Revenue Code]" -- the federal government must prove the defendant was aware of a pending tax-related proceeding, such as a particular investigation or audit, or could reasonably foresee that such a proceeding would commence.

Judgment: Reversed and remanded, 7-2, in an opinion by Justice Breyer on March 21, 2018. Justice Thomas filed a dissenting opinion, in which Justice Alito joined.

SCOTUSblog Coverage

OT2017 #19: "This Classroom Is Not Full" (First Mondays, March 26, 2018)
Opinion analysis: A "nexus" requirement for the tax code's obstruction felony (Susan C. Morse, March 22, 2018)
A "view" from the courtroom: Just another (snowy) workday here (Mark Walsh, March 21, 2018)
OT2017 #9: "Peak SG" (First Mondays, December 11, 2017)
Argument analysis: Is "cash only" enough for a tax law obstruction charge? (Susan C. Morse, December 7, 2017)
Argument preview: What limits tax law obstruction-of-justice charges? (Susan C. Morse, November 28, 2017)
Today's orders (Amy Howe, June 27, 2017)

Date	Proceedings and Orders (key to color coding)
03/21/2017	Petition for a writ of certiorari filed. (Response due April 21, 2017)
04/12/2017	Order extending time to file response to petition to and including May 22, 2017.
04/21/2017	Brief amicus curiae of The American College of Tax Counsel filed.
04/21/2017	Brief amici curiae of Cause of Action Institute, at el. filed.
05/22/2017	Brief of respondent United States in opposition filed.
05/25/2017	Letter of May 25, 2017, with supplemental authority from the Acting Solicitor General received.
06/05/2017	Reply of petitioner Carl J. Marinello, II filed.
06/06/2017	DISTRIBUTED for Conference of June 22, 2017.
06/26/2017	DISTRIBUTED for Conference of June 26, 2017.
06/27/2017	Petition GRANTED.
08/03/2017	The time to file the joint appendix and petitioner's brief on the merits is extended to and including September 1, 2017.
08/03/2017	The time to file respondent's brief on the merits is extended to and including October 23, 2017.
08/23/2017	Motion to dispense with printing the joint appendix filed by petitioner Carl J. Marinello, II.
09/01/2017	Brief of petitioner Carl J. Marinello, II filed.
09/08/2017	Brief amicus curiae of American College of Tax Counsel filed.
09/08/2017	Brief amicus curiae of New York Council of Defense Lawyers filed.
09/08/2017	Brief amici curiae of Cause of Action Institute and National Association of Criminal Defense Lawyers filed.
09/08/2017	Brief amici curiae of Chamber of Commerce of the United States of America, et al. filed.
09/25/2017	Motion to dispense with printing the joint appendix filed by petitioner GRANTED.
10/06/2017	SET FOR ARGUMENT ON Tuesday, December 5, 2017
10/18/2017	Record requested from the U.S.C.A. 2nd Circuit.
10/19/2017	Record received from the U.S.C.A. is electronic.
10/20/2017	CIRCULATED
10/23/2017	Brief of respondent United States filed. (Distributed)
11/15/2017	This case is removed from the oral argument calendar for Tuesday, December 5, 2017, and has been SET FOR ARGUMENT ON Wednesday, December 6, 2017.
11/22/2017	Reply of petitioner Carl J. Marinello, II filed. (Distributed)
12/06/2017	Argued. For petitioner: Matthew S. Hellman, Washington, D. C. For respondent: Robert A. Parker, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
03/21/2018	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.
04/23/2018	JUDGMENT ISSUED.