Analysis

High Court Criminal Tax Ruling Leaves Some Leeway For Feds

Law360 (March 21, 2018, 8:29 PM EDT) -- A commanding majority on the U.S. Supreme Court bench refused to grant federal prosecutors a wider berth in trying allegedly criminal tax behavior, but the court’s interpretation of a tax felony statute may still be vague enough to lead to convictions for lesser violations.

In a 7-2 decision on Tuesday, justices reversed a three-year prison sentence for Carlo Marinello, a convicted tax offender, when they ruled that people cannot be convicted for evading their tax-related responsibilities, under Internal Revenue Code § 7212(a), unless the government can prove the taxpayer was aware of a tax proceeding, such as a targeted investigation or...

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