Jenner & Block

Matthew Hellman and Geoffrey Davis Discuss Facing the Government in Federal Tax Code Case

Jenner & Block Partners Matthew S. Hellman and Geoffrey M. Davis are featured in an article about Marinello v. United States, a high-profile case set to be argued before the US Supreme Court this fall.  Titled “Jenner Lawyers Attack ‘Uber Tax Crime Law’ in New High Court Term,” the article in The National Law Journal (subscription required) explains that the Court will be asked to decide whether Internal Revenue Code Section 7212 (a) requires proof that the defendant acted with knowledge of a pending IRS action or proceeding.  Mr. Hellman and Mr. Davis lead the team representing the petitioner, Carlo Marinello, on a pro bono basis.  The article quotes Mr. Hellman's argument that prosecutors are using an “omnibus” clause in the tax code as an “uber tax-crime statute” that puts unwary businesses and individuals at risk.  “This isn’t even a statute – it’s a clause in a statute that has been turned into the all-purpose tax felony,” Mr. Davis observes.

To read more about Marinello, please click here.