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Carlo J. Marinello, II v. United States

Paid petition · United States Court of Appeals for the Second Circuit, No. 15-2224 · judgment October 14, 2016

Decided · March 21, 2018
At-filing estimate: 2% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Question presented

Section 7212(a) of the Internal Revenue Code includes the following provision: Whoever corruptly or by force ... endeavors to intimidate or impede any officer ... of the United States acting in an official capacity under this title, or in any other way corruptly or by force ... endeavors to obstruct or impede[] the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 3 years, or both .... 26 U.S.C. § 7212(a) (emphasis added). The question presented is whether § 7212(a)'s residual clause, italicized above, requires that there was 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.

Counsel of record

For petitioner
Matthew S. Hellman
Jenner & Block LLP

For respondent
Noel John Francisco
Jones Day

Case

Subject area
Criminal Procedure (estimated from the questions presented, in the Supreme Court Database’s categories)

Conference history
Distributed for 2 conferences

Amicus briefs
2 cert-stage · 4 merits
(4 supporting pet./neither)

Argument & decision

Argued December 6, 2017 — Matthew S. Hellman · Robert A. Parker. Listen and read along · the Court’s audio

Decided March 21, 2018. Opinion by Breyer.

Proceedings

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