Skip to main content

Marinello Looming, District Court Dismisses Omnibus Clause Count

Tax Notes

In this article, Joseph Rillotta, along with his colleague at Faegre Drinker Biddle & Reath, examines Carlo J. Marinello II v. United States, No, 16-1144, a case that presented questions concerning the scope of the omnibus clause of Section 7212(a) of Title 26 of the Internal Revenue Code, the tax code's obstruction statute. They also discuss United States v. Driscoll, CR No. 16-166 (D.DC.), in which the court recently dismissed a section 7212(a) charge, adopting a narrow construction of the omnibus clause.