06/26/2007
Ninth Circuit Holds No Remedy for Taxpayers Under IRS Fee-Shifting Statute Despite Fact that IRS Forced Taxpayers into Litigation
Pacific Fisheries, Inc. v. United States of America, et al., ___F.3d___, 2007 WL 1120686 (9th Cir. 2007)

Brief Summary

The Ninth Circuit held that although the IRS had forced taxpayers into court to quash an unenforceable summons, the taxpayers were not entitled to an award of attorney fees under the applicable fee-shifting statute because the government’s position was substantially justified because the conduct complained of fell into a statutory gap relating to steps taken prior to litigation.
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