Supreme Court limits reach of tax crime statute
Recent Cases
The Supreme Court ruled Wednesday to make it harder for the federal government to use a section of tax law to convict someone of obstruction.
The government had interpreted a section of the tax code to give it a broad ability to charge someone with obstructing or impeding the work of the Internal Revenue Service. It argued that someone could violate the statute by doing something intended to obstruct the IRS' work, like shredding records, even if the person wasn't under investigation at the time or was under investigation but didn't know it.
But the Supreme Court ruled 7 to 2 to limit the application of the statue. The justices said that to convict someone, the government must show a connection between the obstructive action the person takes and a particular investigation or audit that was pending, or at least reasonably foreseeable.
The court's majority opinion pointed out problems with reading the law broadly. "Interpreted broadly, the provision could apply to a person who pays a babysitter $41 per week in cash without withholding taxes, leaves a large cash tip in a restaurant, fails to keep donation receipts from every charity to which he or she contributes, or fails to provide every record to an accountant.
Such an individual may sometimes believe that, in doing so, he is running the risk of having violated an IRS rule, but we sincerely doubt he would believe he is facing a potential felony prosecution for tax obstruction," Justice Stephen Breyer wrote for court.
Related listings
-
Texas executes Dallas man for killing ex-girlfriend in 1999
Recent Cases 02/01/2018A Dallas man was executed Tuesday for the 1999 slaying of his ex-girlfriend while he already was on parole for killing his estranged wife.William Rayford, 64, became the nation's second inmate put to death this year, both in Texas, when he received l...
-
Court rules Puigdemont must return to Spain for re-election
Recent Cases 01/28/2018Spain's top court said Saturday that Catalonia's fugitive ex-president must return to the country and be present in the regional parliament to receive the authority to form a new government.The Constitutional Court ruled that a session of Catalonia's...
-
Malaysia's top court annuls unilateral conversions of minors
Recent Cases 01/26/2018Malaysia's top court in a landmark decision says both parents must consent to the religious conversion of a minor, ruling in favor of a Hindu woman whose ex-husband converted their three children to Islam.M.Indira Gandhi became caught in a high-profi...
Grounds for Divorce in Ohio - Sylkatis Law, LLC
A divorce in Ohio is filed when there is typically “fault” by one of the parties and party not at “fault” seeks to end the marriage. A court in Ohio may grant a divorce for the following reasons:
• Willful absence of the adverse party for one year
• Adultery
• Extreme cruelty
• Fraudulent contract
• Any gross neglect of duty
• Habitual drunkenness
• Imprisonment in a correctional institution at the time of filing the complaint
• Procurement of a divorce outside this state by the other party
Additionally, there are two “no-fault” basis for which a court may grant a divorce:
• When the parties have, without interruption for one year, lived separate and apart without cohabitation
• Incompatibility, unless denied by either party
However, whether or not the the court grants the divorce for “fault” or not, in Ohio the party not at “fault” will not get a bigger slice of the marital property.