Courthouse Steps: Marinello v. United States: Destruction Equals Obstruction?

Criminal Law & Procedure Practice Group Teleforum

Listen & Download

The petitioner in this case was convicted on nine counts of tax-related offenses stemming from his business practices, which included not filing personal or corporate income tax returns.  In addition, he shredded bank statements and business records.  He challenged one of the convictions on 26 U.S.C. § 7212(a) which makes it a crime to “corruptly… obstruct or impede… the due administration of this title.”  The petitioner maintains that violation of the statue required his knowledge of an ongoing Internal Revenue Service investigation.  The Second Circuit Court disagreed and upheld that conviction. Ted Cooperstein, General Counsel at the United States Office of Personnel Management, will attend oral argument and join us to discuss the case.  

Featuring: 

Theodore Cooperstein, General Counsel, United States Office of Personnel Management

 

Teleforum calls are open to all dues paying members of the Federalist Society. To become a member, sign up here. As a member, you should receive email announcements of upcoming Teleforum calls which contain the conference call phone number. If you are not receiving those email announcements, please contact us at 202-822-8138.