This educational guide is based on the linked primary sources. It is not a Court publication, is not affiliated with the Court, and is not legal advice.
In brief
Overview
Background and question before the Court
According to Matthew S. Hellman, the case concerns how Congress defined the felony of obstructing the due administration of the tax code.
According to Matthew S. Hellman, the statute’s language was borrowed from a provision that prohibited obstruction of a pending proceeding, suggesting a narrow rather than all‑purpose tax crime.
The Court asked questions about the statutory context, the officer‑clause, and the Department’s prosecution policy.
What each side argues
Petitioner (Carl J. Marinello II) Position
According to Matthew S. Hellman, petitioner argues that the obstruction provision was not intended to create a broad tax crime but was modeled on a statute that barred obstruction of a pending proceeding.
According to Matthew S. Hellman, petitioner contends that the obstruction definition is broad, citing examples such as paying a gardener in cash, which is a predicate act in this case.
Respondent (United States) Position
Source-limited. The record does not yet support a complete account.
What happened at oral argument
Justice Sotomayor asked about the context in which the obstruction statute was drafted.
According to Justice Gorsuch, justice Gorsuch questioned whether the statute’s officer clause requires actual hindrance of an officer’s actions.
According to Justice Kagan, justice Kagan returned to the Department’s prosecution policy during questioning.
Justice Breyer asked whether the word “administration” in the statute is the operative term.
Justice Gorsuch followed up by asking if the statute’s heritage makes it preferable for certain reasons.
What the Court decided
Why it matters
Terms to know
No glossary terms are available for this guide.
Primary sources
Read the source materials on the official site or open the immutable repository copy used for this guide.
- a1d5cb32e8775920f290-r1-a78e13823ade6eb5.pdforal argument transcript
Guide generated September 26, 2026. Automated validation accepted this version.