"The Yonkers Case; Separation of Powers as a Yardstick for Determining Official Immunity"
Fordham Urban Law Journal
Note, "The Yonkers Case: Separation of powers as a Yardstick for Determining Official Immunity,"Fordham Urban Law Journal, Vol. XVIII, No. 2, 1989
"Defending Taxpayers Who Fail to File Income Tax Returns: A Primer" (New York University Institute of Federal Taxation, 1988)
Speakers: Contributing Author, Robert Fink
46 New York University Institute of Federal Taxation (1988)
Section 7212(a) provides that anyone who "corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede" any government employee acting in an official capacity under the Code, or in any other such way obstructs or impedes, or endeavors to obstruct or impede, "the due administration" of the internal revenue laws, can on conviction be fined up to $5,000, or be imprisoned up to three years, or both.