Notes of Decisions
Cited in
476
cases (
58 in the last 5 years), 1968–2026 · leading case:
United States v. Coplan, 703 F.3d 46 (2d Cir. 2012).
United States v. Coplan, 703 F.3d 46 (2d Cir. 2012).
· cites it 15× “” 26 U.S.C. § 7212 (a). 9 Counts Six and Seven charged Vaughn and Coplan, respectively, with making false statements to the IRS, in violation of 18 U.”
United States v. Ronald Francis Croteau, 819 F.3d 1293 (11th Cir. 2016).
· cites it 6× “§ 287 and 2, and one count of corruptly interfering with the administration of internal revenue laws, in violation of 26 U.S.C. § 7212 (a). Croteau appeals both (1) the sufficiency of the evidence supporting the jury’s verdict, and (2) the procedural and substantive…”
Marinello v. United States, 138 S. Ct. 1101 (2018).
· cites it 6× “In 2012, the Government indicted Marinello for violating, among other criminal tax statutes, a provision in 26 U. S. C. §7212 (a) known as the Omni- bus Clause, which forbids “corruptly or by force or threats of force .”
United States v. Marinello, 839 F.3d 209 (2d Cir. 2016).
· cites it 11× “Under one of the counts of conviction, Marinello was charged with violating 26 U.S.C. § 7212 (a). One portion of the statute imposes criminal liability on one who “corruptly or by force or threats of force .”
United States v. Pansier, 576 F.3d 726 (7th Cir. 2009).
· cites it 5× “The language of Count One of the indictment reveals that the count was not duplicitous and charged Pansier only with obstructing the due administration of the IRS under the omnibus clause of 26 U.S.C. § 7212 (a). We further conclude that it is not an element of 26 U.”
United States v. David N. Bowman, 173 F.3d 595 (6th Cir. 1999).
· cites it 13× “Bowman appeals his August 2, 1996 conviction of one count of corruptly endeavoring to obstruct or impede the due administration of the Internal Revenue laws in violation of 26 U.S.C. § 7212 (a), one count of filing false documents with the Internal Revenue Service in violation…”
United States v. James Thomas McBride, 362 F.3d 360 (6th Cir. 2004).
· cites it 4× “§ 1503 , obstructing the due administration of the internal revenue laws in violation of 26 U.S.C. § 7212 (a), and three counts of bankruptcy fraud in violation of 18 U.”
United States v. Ward Franklin Dean, 487 F.3d 840 (11th Cir. 2007).
· cites it 5× “§ 7201 , and attempted interference with the administration of internal revenue laws, 26 U.S.C. § 7212 (a). Dean challenges his conviction on a number of grounds, arguing that there was insufficient evidence to convict him of the attempt at obstruction and that the jury received…”
United States v. Tamny Westbrooks, 858 F.3d 317 (5th Cir. 2017).
· cites it 4× “Westbrooks was convicted under the omnibus clause of the statute, which makes it a crime to “in any ... way corruptly or by force or threats of force .”
United States v. Parse, 789 F.3d 83 (2d Cir. 2015).
· cites it 6× “§§ 1341 and 2, and attempting to 18 interfere with the administration of the federal tax laws, in violation of 26 U.S.C. § 7212 (a), and found 19 some of his codefendants guilty of those and other tax-related offenses.”
United States v. Sorensen, 801 F.3d 1217 (10th Cir. 2015).
· cites it 5× “' In 2013, after a series of proffers, the government charged him with violating 26 U.S.C. § 7212 (a) for corruptly endeavoring to obstruct and impede the due administration of the internal-revenue laws.”
United States v. Mubayyid, 658 F.3d 35 (1st Cir. 2011).
· cites it 4× “§ 7206 (1), and one count (Count 8) of corruptly endeavoring to obstruct the administration of the Internal Revenue laws, in violation of 26 U.S.C. § 7212 (a). All four counts rest on Mubayyid’s answers to Question 76 on Care’s Form 990 for the tax years 1997, 1999, and 2000.”
— 26 U.S.C. § 7212(a) — 6 cases
— 26 U.S.C. § 7212(b) — 2 cases
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