October Term 2017 · Docket 16-1144
Does obstructing tax administration require a pending proceeding?
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.
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
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.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 11, lines 23-25 — Transcript, file page 11, lines 23-25
- Official Supreme Court Transcript — file page 11, lines 29-39 — Transcript, file page 11, lines 29-39
- Official Supreme Court Transcript — file page 12, lines 29-31 — Transcript, file page 12, lines 29-31
- Official Supreme Court Transcript — file page 12, lines 43-49 — Transcript, file page 12, lines 43-49
- Official Supreme Court Transcript — file page 13, lines 11-25 — Transcript, file page 13, lines 11-25
- Official Supreme Court Transcript — file page 32, lines 15-37 — Transcript, file page 32, lines 15-37
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 4, lines 23-11 — Transcript, file page 4, lines 23-11
- Official Supreme Court Transcript — file page 5, lines 13-17 — Transcript, file page 5, lines 13-17
- Official Supreme Court Transcript — file page 57, lines 15-17 — Transcript, file page 57, lines 15-17
- Official Supreme Court Transcript — file page 6, lines 39-41 — Transcript, file page 6, lines 39-41
- Official Supreme Court Transcript — file page 6, lines 45-31 — Transcript, file page 6, lines 45-31
- Official Supreme Court Transcript — file page 8, lines 13-15 — Transcript, file page 8, lines 13-15
- Official Supreme Court Transcript — file page 8, lines 27-29 — Transcript, file page 8, lines 27-29
- Official Supreme Court Transcript — file page 8, lines 43-13 — Transcript, file page 8, lines 43-13
- Official Supreme Court Transcript — file page 9, lines 27-37 — Transcript, file page 9, lines 27-37
A citizen's guide to the whole case
What this case is about
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.
Official sources for this section
- Official Supreme Court Transcript — file page 32, lines 15-37 — Transcript, file page 32, lines 15-37
- Official Supreme Court Transcript — file page 4, lines 23-11 — Transcript, file page 4, lines 23-11
- Official Supreme Court Transcript — file page 57, lines 15-17 — Transcript, file page 57, lines 15-17
How the case got here
The Supreme Court heard oral argument in this case on December 6, 2017.
Official sources for this section
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
What each side wants
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.
Official sources for this section
- Official Supreme Court Transcript — file page 32, lines 15-37 — Transcript, file page 32, lines 15-37
- Official Supreme Court Transcript — file page 4, lines 23-11 — Transcript, file page 4, lines 23-11
- Official Supreme Court Transcript — file page 57, lines 15-17 — Transcript, file page 57, lines 15-17
What each side says
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.
Official sources for this section
- Official Supreme Court Transcript — file page 32, lines 15-37 — Transcript, file page 32, lines 15-37
- Official Supreme Court Transcript — file page 4, lines 23-11 — Transcript, file page 4, lines 23-11
- Official Supreme Court Transcript — file page 57, lines 15-17 — Transcript, file page 57, lines 15-17
What the justices asked
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.
Official sources for this section
- Official Supreme Court Transcript — file page 11, lines 23-25 — Transcript, file page 11, lines 23-25
- Official Supreme Court Transcript — file page 11, lines 29-39 — Transcript, file page 11, lines 29-39
- Official Supreme Court Transcript — file page 12, lines 29-31 — Transcript, file page 12, lines 29-31
- Official Supreme Court Transcript — file page 12, lines 43-49 — Transcript, file page 12, lines 43-49
- Official Supreme Court Transcript — file page 13, lines 11-25 — Transcript, file page 13, lines 11-25
- Official Supreme Court Transcript — file page 5, lines 13-17 — Transcript, file page 5, lines 13-17
- Official Supreme Court Transcript — file page 6, lines 39-41 — Transcript, file page 6, lines 39-41
- Official Supreme Court Transcript — file page 6, lines 45-31 — Transcript, file page 6, lines 45-31
- Official Supreme Court Transcript — file page 8, lines 13-15 — Transcript, file page 8, lines 13-15
- Official Supreme Court Transcript — file page 8, lines 27-29 — Transcript, file page 8, lines 27-29
- Official Supreme Court Transcript — file page 8, lines 43-13 — Transcript, file page 8, lines 43-13
- Official Supreme Court Transcript — file page 9, lines 27-37 — Transcript, file page 9, lines 27-37
Why it matters
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.
Official sources for this section
- Official Supreme Court Transcript — file page 32, lines 15-37 — Transcript, file page 32, lines 15-37
- Official Supreme Court Transcript — file page 4, lines 23-11 — Transcript, file page 4, lines 23-11
- Official Supreme Court Transcript — file page 57, lines 15-17 — Transcript, file page 57, lines 15-17
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 11, lines 23-25 — Transcript, file page 11, lines 23-25
- Official Supreme Court Transcript — file page 11, lines 29-39 — Transcript, file page 11, lines 29-39
- Official Supreme Court Transcript — file page 12, lines 29-31 — Transcript, file page 12, lines 29-31
- Official Supreme Court Transcript — file page 12, lines 43-49 — Transcript, file page 12, lines 43-49
- Official Supreme Court Transcript — file page 13, lines 11-25 — Transcript, file page 13, lines 11-25
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 5, lines 13-17 — Transcript, file page 5, lines 13-17
- Official Supreme Court Transcript — file page 6, lines 39-41 — Transcript, file page 6, lines 39-41
- Official Supreme Court Transcript — file page 6, lines 45-31 — Transcript, file page 6, lines 45-31
- Official Supreme Court Transcript — file page 8, lines 13-15 — Transcript, file page 8, lines 13-15
- Official Supreme Court Transcript — file page 8, lines 27-29 — Transcript, file page 8, lines 27-29
- Official Supreme Court Transcript — file page 8, lines 43-13 — Transcript, file page 8, lines 43-13
- Official Supreme Court Transcript — file page 9, lines 27-37 — Transcript, file page 9, lines 27-37
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 32, lines 15-37 — Transcript, file page 32, lines 15-37
- Official Supreme Court Transcript — file page 4, lines 23-11 — Transcript, file page 4, lines 23-11
- Official Supreme Court Transcript — file page 57, lines 15-17 — Transcript, file page 57, lines 15-17
- Official Supreme Court Transcript — file page 32, lines 15-37 — Transcript, file page 32, lines 15-37
- Official Supreme Court Transcript — file page 4, lines 23-11 — Transcript, file page 4, lines 23-11
- Official Supreme Court Transcript — file page 57, lines 15-17 — Transcript, file page 57, lines 15-17
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.