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Marinello v. United States

Docket No. Argument Opinion Vote Author Term
16-1144 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

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