Be Careful What You Tell The IRS: Federal Appeals Court Upholds Criminal Obstruction Charge

Section 7212 makes it unlawful for any person to attempt to interfere with the administration of the laws of the Internal Revenue Code.  For example, that provision makes it unlawful for any person to make certain threats against an Internal Revenue Service (IRS) employee.  Moreover, the “omnibus clause” of Section 7212 prohibits corrupt acts designed to obstruct or impede the due administration of the Internal Revenue Code.  Those who violate Section 7212 may face felony charges with up to a maximum of three years in prison.

In many cases, the question in Section 7212 cases is what conduct constitutes “obstruction”?  The recent decision in U.S. v. Avery, No. 19-2429, 2021 WL 1157846 (6th Cir. Mar. 26, 2021) provides some additional color on the scope of such language and is the topic of this Insight.

U.S. v. Avery.

Background

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