Court Opinion

ID: 9473042
Source: CourtListenerOpinion
Date Created: 2023-08-05 04:17:49.543941+00
Date Added: 2024-06-11T17:43:17.307524
License: Public Domain

GEE, Circuit Judge,
concurring:
I concur in Judge Jolly’s scholarly opinion, writing briefly to highlight my reason for doing so.
I see little difference between seeking to influence an agent’s actions by carrots or by sticks. In my view, either could be “corrupt.” But the essence of § 7212(a) seems to be the attempt to influence or impede the government agent’s official actions, and I can conceive of actions taken “with improper motive” that arise from simple contrariness and not from such a motive. Among these, perhaps, might fall paying one’s tax with sacks of pennies or handing the agent a certified check for taxes due and then punching him in the nose. I doubt that either of these should properly be punished with a prison term as “corrupt,” although the latter, at least, should call forth an appropriate state law remedy.