Not only do the preexisting obstruction of justice provisions shed light on congressional intent, but a comparison of the provisions added to the OOJ chapter by the Sarbanes-Oxley Act reinforces the limited applicability of [section] 1512(c)(1) to either corporate fraud cases, fraud cases generally, or cases in which a specific judicial proceeding was underway or imminent.
Section 2232 differs from [section] 1512(c)(1) and the other provisions in the OOJ chapter in both the subject matter covered and the timing of when criminal liability attaches.
Just like the pre-Sarbanes-Oxley OOJ statutes and the post-Sarbanes-Oxley OOJ provisions, [section] 2232 shines a light on the types of conduct Congress intended for [section] 1512(c)(1) to cover.
60) Thus, the application notes indicate that the OOJ guideline is to be used only when an investigation is prematurely or improperly terminated, not merely stymied.
Any expansion of the Sarbanes-Oxley OOJ provisions, and specifically [section] 1512(c)(1), to contemporaneous conduct by the perpetrator falls well outside any prior understanding of that term.