Washington, D.C. partner Joe Rillotta and associate Margaret Matavich authored “Marinello Looming, District Court Dismisses Omnibus Clause Count” for the November 27 edition of Tax Notes.

In December 2017, the United States Supreme Court heard arguments in Marinello v. United States, a case which presented questions about Internal Revenue Code section 7212(a)’s “omnibus clause.” In United States v. Driscoll, a U.S. District Court judge found that the omnibus clause is unconstitutionally vague, at least as it applied to the case before it, and so the Court dismissed the defendant’s section 7212(a) charge. The article examines both of these cases, the underlying legal precedents, and what these developments may mean for similar cases moving forward.