U.S. Supreme Court Marinello v. United States, Case No. 16-1144

Criminal Procedure: Does the tax specific obstruction of justice statute (22 U.S.C. § 7212) require there to be a pending IRS action or proceeding, such as an investigation or audit, of which the defendant was aware when he engaged in the purportedly obstructive conduct? - Argued: Wed, 06 Dec 2017 00:00:00 EST