An omnibus clause is a clause in an automobile insurance policy which provides coverage no matter who is driving the car. It may also be a provision in a judgment for distribution of an estate of a deceased person, giving "all other property" to the named beneficiaries.
The Omnibus Clause is also a law dealing with attempts to interfere withthe administration of the Internal Revenue Code. To establish an Omnibus Clause (section 7212(a)) violation, the government must prove the following three essential elements beyond a reasonable doubt that the defendant: (1) whoever in any way corruptly (2) endeavored (3) to obstruct or impede the due administration of the Internal Revenue Code.
