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Renewed Government Focus on Section 7212(a)
What Does It Mean to Corruptly Endeavor to Impede the IRS?
Two issues remain unresolved in connection with prosecutions under Section 7212(a) of Title 26, the Internal Revenue Code. Can a defendant’s failure to act, even under circumstances that might support a charge of other tax offenses, suffice to support a conviction under Section 7212(a)? As an obstruction statute, does Section 7212(a) require proof by the government that the defendant intended to impede a pending IRS proceeding or investigation? The Supreme Court may soon answer these questions.