October Term 2004 · Docket 03-725
Does federal wire fraud law cover tax evasion against foreign governments?
The dispute centers on whether U.S. prosecutors can charge individuals for defrauding foreign tax authorities.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
The government claims the fraud scheme creates collateral U.S. criminal conduct.
the sides that brought the case claim the revenue rule prohibits this specific prosecution.
Justice Scalia questioned the applicability of reciprocity statutes to this case.
Justice Ginsburg noted that no U.S. law is violated by foreign tax enforcement.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 41-54 — Transcript, file page 10, lines 41-54
- Official Supreme Court Transcript — file page 11, lines 39-41 — Transcript, file page 11, lines 39-41
- Official Supreme Court Transcript — file page 11, lines 7-13 — Transcript, file page 11, lines 7-13
- Official Supreme Court Transcript — file page 12, lines 15-23 — Transcript, file page 12, lines 15-23
- Official Supreme Court Transcript — file page 22, lines 11-33 — Transcript, file page 22, lines 11-33
- Official Supreme Court Transcript — file page 3, lines 15-5 — Transcript, file page 3, lines 15-5
- Official Supreme Court Transcript — file page 3, lines 5-13 — Transcript, file page 3, lines 5-13
- Official Supreme Court Transcript — file page 4, lines 41-47 — Transcript, file page 4, lines 41-47
- Official Supreme Court Transcript — file page 4, lines 7-15 — Transcript, file page 4, lines 7-15
- Official Supreme Court Transcript — file page 5, lines 1-1 — Transcript, file page 5, lines 1-1
- Official Supreme Court Transcript — file page 5, lines 35-39 — Transcript, file page 5, lines 35-39
- Official Supreme Court Transcript — file page 5, lines 7-13 — Transcript, file page 5, lines 7-13
- Official Supreme Court Transcript — file page 6, lines 33-41 — Transcript, file page 6, lines 33-41
- Official Supreme Court Transcript — file page 7, lines 33-43 — Transcript, file page 7, lines 33-43
- Official Supreme Court Transcript — file page 8, lines 45-11 — Transcript, file page 8, lines 45-11
A citizen's guide to the whole case
What this case is about
This case tests the reach of federal fraud statutes against foreign sovereigns.
Official sources for this section
- Official Supreme Court Transcript — file page 22, lines 11-33 — Transcript, file page 22, lines 11-33
- Official Supreme Court Transcript — file page 3, lines 15-5 — Transcript, file page 3, lines 15-5
How the case got here
The Supreme Court heard oral argument in this case on November 9, 2004.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-13 — Transcript, file page 3, lines 5-13
What each side wants
The government seeks to uphold the wire fraud conviction.
the sides that brought the case seek to dismiss the charges as unauthorized.
Official sources for this section
- Official Supreme Court Transcript — file page 22, lines 11-33 — Transcript, file page 22, lines 11-33
- Official Supreme Court Transcript — file page 3, lines 15-5 — Transcript, file page 3, lines 15-5
What each side says
The government argues the statute protects U.S. interests from collateral crime.
the sides that brought the case argue the revenue rule bars enforcing foreign tax laws.
Official sources for this section
- Official Supreme Court Transcript — file page 22, lines 11-33 — Transcript, file page 22, lines 11-33
- Official Supreme Court Transcript — file page 3, lines 15-5 — Transcript, file page 3, lines 15-5
What the justices asked
Justice Scalia asked if reciprocity statutes imply exclusion of Canada.
Justice O'Connor asked if the case avoids indirect enforcement of foreign law.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 41-54 — Transcript, file page 10, lines 41-54
- Official Supreme Court Transcript — file page 11, lines 39-41 — Transcript, file page 11, lines 39-41
- Official Supreme Court Transcript — file page 11, lines 7-13 — Transcript, file page 11, lines 7-13
- Official Supreme Court Transcript — file page 12, lines 15-23 — Transcript, file page 12, lines 15-23
- Official Supreme Court Transcript — file page 4, lines 41-47 — Transcript, file page 4, lines 41-47
- Official Supreme Court Transcript — file page 4, lines 7-15 — Transcript, file page 4, lines 7-15
- Official Supreme Court Transcript — file page 5, lines 1-1 — Transcript, file page 5, lines 1-1
- Official Supreme Court Transcript — file page 5, lines 35-39 — Transcript, file page 5, lines 35-39
- Official Supreme Court Transcript — file page 5, lines 7-13 — Transcript, file page 5, lines 7-13
- Official Supreme Court Transcript — file page 6, lines 33-41 — Transcript, file page 6, lines 33-41
- Official Supreme Court Transcript — file page 7, lines 33-43 — Transcript, file page 7, lines 33-43
- Official Supreme Court Transcript — file page 8, lines 45-11 — Transcript, file page 8, lines 45-11
Why it matters
The outcome defines the boundary of federal fraud jurisdiction over foreign states.
Official sources for this section
- Official Supreme Court Transcript — file page 22, lines 11-33 — Transcript, file page 22, lines 11-33
- Official Supreme Court Transcript — file page 3, lines 15-5 — Transcript, file page 3, lines 15-5
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 41-54 — Transcript, file page 10, lines 41-54
- Official Supreme Court Transcript — file page 11, lines 39-41 — Transcript, file page 11, lines 39-41
- Official Supreme Court Transcript — file page 11, lines 7-13 — Transcript, file page 11, lines 7-13
- Official Supreme Court Transcript — file page 12, lines 15-23 — Transcript, file page 12, lines 15-23
- Official Supreme Court Transcript — file page 3, lines 5-13 — Transcript, file page 3, lines 5-13
- Official Supreme Court Transcript — file page 4, lines 41-47 — Transcript, file page 4, lines 41-47
- Official Supreme Court Transcript — file page 4, lines 7-15 — Transcript, file page 4, lines 7-15
- Official Supreme Court Transcript — file page 5, lines 1-1 — Transcript, file page 5, lines 1-1
- Official Supreme Court Transcript — file page 5, lines 35-39 — Transcript, file page 5, lines 35-39
- Official Supreme Court Transcript — file page 5, lines 7-13 — Transcript, file page 5, lines 7-13
- Official Supreme Court Transcript — file page 6, lines 33-41 — Transcript, file page 6, lines 33-41
- Official Supreme Court Transcript — file page 7, lines 33-43 — Transcript, file page 7, lines 33-43
- Official Supreme Court Transcript — file page 8, lines 45-11 — Transcript, file page 8, lines 45-11
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 22, lines 11-33 — Transcript, file page 22, lines 11-33
- Official Supreme Court Transcript — file page 3, lines 15-5 — Transcript, file page 3, lines 15-5
- Official Supreme Court Transcript — file page 22, lines 11-33 — Transcript, file page 22, lines 11-33
- Official Supreme Court Transcript — file page 3, lines 15-5 — Transcript, file page 3, lines 15-5
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.