Tax Legal Services · Primary-source case analysis

Marinello: Tax Obstruction Requires a Nexus to a Targeted IRS Proceeding

By Aneeta Mishra and Timothy Chan

Published April 17, 2026

Marinello limits the Internal Revenue Code's omnibus obstruction clause so routine tax administration does not turn every tax violation into a separate obstruction felony.

Investigation and conviction

The IRS intermittently investigated Carlo Marinello's tax activities between 2004 and 2009. The government later charged him under 26 U.S.C. section 7212(a), and the jury was told it could convict based on specified corrupt acts without finding that he knew of and intended to interfere with a particular investigation.

The statute needs an identifiable object

The Court read 'obstructs or impedes' as requiring an object. In context, 'due administration' refers to discrete targeted acts—such as an investigation or audit—not every routine act involved in processing returns, payments, and refunds.

Nexus, knowledge, and foreseeability

The government must prove a relationship in time, causation, or logic between the conduct and a particular administrative proceeding. The proceeding must be pending or at least reasonably foreseeable to the defendant. General awareness that the IRS may someday discover misconduct is not enough.

Disposition

Because the instructions did not require the necessary proceeding nexus and awareness, the Supreme Court reversed the Second Circuit and remanded. The ruling construes the omnibus obstruction clause; it does not immunize conduct chargeable under other tax offenses.

Key takeaways

• Identify the particular IRS proceeding allegedly obstructed.
• Routine return processing is not itself the targeted proceeding Marinello requires.
• The government must prove nexus and knowledge or reasonable foreseeability.
• Other substantive tax statutes remain independently enforceable.