{"argument_date":"2017-12-06T00:00:00Z","arguments":[{"argument_date":"2017-12-06T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2017","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","paragraphs":["Mr. Hellman argued Congress did not create an all-purpose tax crime.","He stated the statute borrows meaning from laws prohibiting obstruction of pending proceedings.","Ms. Parker argued the government's reading does not solve the problems of overbreadth.","She contended the statute does not swallow other misdemeanor provisions of the code."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 23-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 11, lines 23-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 29-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 11, lines 29-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 29-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 12, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 43-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 12, lines 43-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 11-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 13, lines 11-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 15-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 32, lines 15-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 23-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 5, lines 13-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 15-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 57, lines 15-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 39-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 6, lines 39-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 6, lines 45-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 8, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 27-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 8, lines 27-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 43-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 8, lines 43-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 27-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 9, lines 27-37"}]}],"caption":"Marinello v. United States","case_history":[{"changed_at":"2026-08-29T20:06:21.287475Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The dispute centers on whether the tax obstruction statute covers any interference with tax collection or only active obstruction of a specific, ongoing government proceeding.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 15-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 32, lines 15-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 23-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 15-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 57, lines 15-17"}],"dispositions":[],"latest_court_document_date":"2017-12-06T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2017","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/16-1144.html","primary_docket":"16-1144","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T19:48:12.364252Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["This case tests the scope of a federal tax crime. the side that brought the case argues the law targets only active obstruction of a pending proceeding. The government argues the law covers any interference with the tax code's administration."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 15-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 32, lines 15-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 23-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 15-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 57, lines 15-17"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on December 6, 2017."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 11-21"}]},{"heading":"What each side wants","paragraphs":["the side that brought the case wants the conviction overturned because the statute requires a pending proceeding.","The government wants the conviction to stand because the statute covers any interference with tax administration."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 15-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 32, lines 15-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 23-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 15-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 57, lines 15-17"}]},{"heading":"What each side says","paragraphs":["the side that brought the case argues the statute borrows language from laws prohibiting obstruction of pending proceedings.","The government argues the statute covers any conduct that interferes with the due administration of the tax code."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 15-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 32, lines 15-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 23-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 15-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 57, lines 15-17"}]},{"heading":"What the justices asked","paragraphs":["Justice Ginsburg asked what lawful conduct the government's reading would put at risk.","Justice Breyer asked if a gardener paying over six hundred dollars would be a lawbreaker."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 23-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 11, lines 23-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 29-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 11, lines 29-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 29-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 12, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 43-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 12, lines 43-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 11-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 13, lines 11-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 5, lines 13-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 39-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 6, lines 39-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 6, lines 45-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 8, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 27-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 8, lines 27-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 43-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 8, lines 43-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 27-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 9, lines 27-37"}]},{"heading":"Why it matters","paragraphs":["The outcome defines the boundary between lawful tax compliance and criminal obstruction. It determines whether ordinary interactions with tax agencies can become felonies. This affects how citizens and businesses handle tax disputes and agency communications."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 15-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 32, lines 15-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 23-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 15-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 57, lines 15-17"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 23-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 11, lines 23-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 29-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 11, lines 29-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 29-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 12, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 43-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 12, lines 43-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 11-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 13, lines 11-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 5, lines 13-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 39-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 6, lines 39-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 6, lines 45-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 8, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 27-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 8, lines 27-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 43-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 8, lines 43-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 27-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 9, lines 27-37"}]}],"slug":"2017-16-1144-marinello-v-united-states","term":"2017","title":"Does obstructing tax administration require a pending proceeding?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 15-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 32, lines 15-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 4, lines 23-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 57, lines 15-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/16-1144_664d.pdf","page_label":"file page 57, lines 15-17"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}