United States v. Boutwell was a United States Supreme Court case that addressed the issue of whether the federal government had the authority to bring criminal charges against a state official. The case involved George S. Boutwell, the former Governor of Massachusetts, who was charged with misappropriating state funds. The Supreme Court held that the federal government had the authority to bring criminal charges against a state official, and that the state could not interfere with the federal government's prosecution. The Court reasoned that the federal government had the power to protect its citizens from any form of corruption, and that the state could not interfere with the federal government's efforts to do so. The Court also held that the federal government had the power to bring criminal charges against a state official, even if the state had already taken action against the official. This case established the principle that the federal government has the authority to bring criminal charges against state officials, and that the state cannot interfere with the federal government's prosecution.

In United States v. Boutwell, the Supreme Court was tasked with determining whether or not a federal district court had jurisdiction to hear an appeal from a decision of the Commissioner of Internal Revenue. The majority opinion held that it did not have such jurisdiction and dismissed the case. In his dissenting opinion, Justice Field argued that Congress had given authority to district courts in 1867 to review decisions made by tax commissioners when they were appealed by taxpayers who felt aggrieved by them. He further noted that this power was still valid under current law and should be recognized as such in this particular instance since there was no other avenue for relief available for Boutwell's grievance against the commissioner's decision. Therefore, he concluded that dismissal of the case would deny justice to Boutwell and urged reversal of the lower court’s ruling so as to allow him access to judicial review on his claim against Internal Revenue Service (IRS).