United States Second Circuit

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US v. Marinello, 15-2224

Conviction of a violation of 26 U.S.C. section 7212(a)ʹs omnibus clause, which criminally penalizes one who 'corruptly...obstructs or impedes, or endeavors to obstruct or impede, the due administration of the Internal Revenue Code in ways not addressed by other specific provisions of the statute' is affirmed where: 1) the government was not required to establish a pending Internal Revenue Service action and a defendantʹs knowledge thereof as part of its burden of proof; 2) a violation of this provision may be predicated on an omission; and 3) the district court did not procedurally err in determining defendant's sentence.

Appellate Information

  • Decided
  • Published 2016/10/14


  • SACK


  • United States Second Circuit