Flynn v. United States
Petition for certiorari denied on June 28, 2021
Issues: (1) Whether the due process clause of the United
States Constitution, as discussed in McCarthy v.
United States and more recent
decisions of the Supreme Court, requires discussion in open
court of the elements of an 18 U.S.C. § 371 conspiracy
to defraud the Internal Revenue Service (Klein
Conspiracy) offense to advise the defendant of the
nature of the charges against him before a guilty plea
is accepted; (2) whether the requirement for a nexus between
a particular administrative proceeding and a
taxpayer’s conduct is necessary to save the
constitutionality of a conviction under an 18 U.S.C. §
371 conspiracy to defraud the Internal Revenue
Service (Klein Conspiracy) after the Supreme Court’s decision
in Marinello v. United States; and (3) whether a criminal defendant is entitled to a
jury trial to determine the amount of restitution under
either the Sixth or Seventh Amendments to the
United States Constitution.