For the Defense - Vol. 3, Issue 2 - 2018 - 31
obstruction can be hard to discern,
especially when no IRS investigation is
active. Second, alleging a corrupt motive
is no burden at all. Prosecutorial power is
not just the power to convict those we are
sure have guilty minds; it is also the power
to destroy people. How easy it is under
the panel's opinion for an overzealous
or partisan prosecutor to investigate,
to threaten, to force into pleading, or
perhaps (with luck) to convict anybody.12
The Supreme Court Opinion
The Supreme Court granted certiorari and,
in a 7-2 decision written by Justice Breyer,
reversed the conviction. The Court began with
a discussion of Aguilar, explaining that, in the
interest of providing fair notice to citizens and
of respecting the wishes of Congress, it had
historically imposed a nexus requirement upon
broadly-worded criminal obstruction statutes.13
The Court then found that the "statutory
context confirms that the text [of section
7212(a)] refers to specific, targeted acts" by
the IRS, rather than to any act that could
potentially touch upon an IRS administrative
function.14
The Court next addressed the broader
implications of each party's position -
particularly in regard to individual rights and
prosecutorial discretion. As did the Second
Circuit dissenters, the Court expressed concern
that the Omnibus Clause, as interpreted by the
government, would sweep in innocent and
time-barred conduct, and would permit the
government to turn routine misdemeanors
into felonies. The Court therefore declined the
government's invitation to leave enforcement
discretion in the hands of the prosecutors
and refused to "construe a criminal statute
on the assumption that the Government will
use it responsibly."15 The Court observed
that, "to rely upon prosecutorial discretion
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For The Defense
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Table of Contents for the Digital Edition of For the Defense - Vol. 3, Issue 2 - 2018
Contents
For the Defense - Vol. 3, Issue 2 - 2018 - 1
For the Defense - Vol. 3, Issue 2 - 2018 - 2
For the Defense - Vol. 3, Issue 2 - 2018 - Contents
For the Defense - Vol. 3, Issue 2 - 2018 - 4
For the Defense - Vol. 3, Issue 2 - 2018 - 5
For the Defense - Vol. 3, Issue 2 - 2018 - 6
For the Defense - Vol. 3, Issue 2 - 2018 - 7
For the Defense - Vol. 3, Issue 2 - 2018 - 8
For the Defense - Vol. 3, Issue 2 - 2018 - 9
For the Defense - Vol. 3, Issue 2 - 2018 - 10
For the Defense - Vol. 3, Issue 2 - 2018 - 11
For the Defense - Vol. 3, Issue 2 - 2018 - 12
For the Defense - Vol. 3, Issue 2 - 2018 - 13
For the Defense - Vol. 3, Issue 2 - 2018 - 14
For the Defense - Vol. 3, Issue 2 - 2018 - 15
For the Defense - Vol. 3, Issue 2 - 2018 - 16
For the Defense - Vol. 3, Issue 2 - 2018 - 17
For the Defense - Vol. 3, Issue 2 - 2018 - 18
For the Defense - Vol. 3, Issue 2 - 2018 - 19
For the Defense - Vol. 3, Issue 2 - 2018 - 20
For the Defense - Vol. 3, Issue 2 - 2018 - 21
For the Defense - Vol. 3, Issue 2 - 2018 - 22
For the Defense - Vol. 3, Issue 2 - 2018 - 23
For the Defense - Vol. 3, Issue 2 - 2018 - 24
For the Defense - Vol. 3, Issue 2 - 2018 - 25
For the Defense - Vol. 3, Issue 2 - 2018 - 26
For the Defense - Vol. 3, Issue 2 - 2018 - 27
For the Defense - Vol. 3, Issue 2 - 2018 - 28
For the Defense - Vol. 3, Issue 2 - 2018 - 29
For the Defense - Vol. 3, Issue 2 - 2018 - 30
For the Defense - Vol. 3, Issue 2 - 2018 - 31
For the Defense - Vol. 3, Issue 2 - 2018 - 32
For the Defense - Vol. 3, Issue 2 - 2018 - 33
For the Defense - Vol. 3, Issue 2 - 2018 - 34
For the Defense - Vol. 3, Issue 2 - 2018 - 35
For the Defense - Vol. 3, Issue 2 - 2018 - 36
For the Defense - Vol. 3, Issue 2 - 2018 - 37
For the Defense - Vol. 3, Issue 2 - 2018 - 38
For the Defense - Vol. 3, Issue 2 - 2018 - 39
For the Defense - Vol. 3, Issue 2 - 2018 - 40
For the Defense - Vol. 3, Issue 2 - 2018 - 41
For the Defense - Vol. 3, Issue 2 - 2018 - 42
For the Defense - Vol. 3, Issue 2 - 2018 - 43
For the Defense - Vol. 3, Issue 2 - 2018 - 44
For the Defense - Vol. 3, Issue 2 - 2018 - 45
For the Defense - Vol. 3, Issue 2 - 2018 - 46
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