United States Second Circuit

Order under 26 U.S.C. section 7408 permanently enjoining defendants from violating 26 U.S.C. sections 6700 and 6701, based on their distribution of false and misleading materials concerning corporate obligations to withhold federal taxes on wages, is affirmed over defendants' claims that: 1) the tax materials at issue constitute protected political and/or educational speech under the First Amendment of the Constitution; 2) their actions in promoting the materials are otherwise protected under the First Amendment's Petition Clause; and 3) their actions were not violative of 26 U.S.C. sections 6700 or 6701.

Appellate Information

• Decided 02/22/2008
• Published 02/22/2008

Judges

• PER CURIAM., Before:  NEWMAN, WINTER and SOTOMAYOR, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellees:
  
• Arthur T. Catterall, Attorney, Tax Division, Department of Justice, Washington, DC (Richard T. Morrison, Acting Assistant Attorney General, Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General, Andrea R. Tebbets, Attorney, Tax Division, Department of Justice, Washington, DC, and Glenn T. Suddaby, United States Attorney for the Northern District of New York, on the brief), for Plaintiff-Appellee., Robert L. Shulz, pro se (Mark Lane, on the brief), Queensbury, NY, for Defendants-Appellants.