United States Ninth Circuit

Where tax court denied appellants' motions for sanctions and costs, finding that the IRS was "substantially justified" in filing tax fraud charges against appellants, such denial is vacated where unaccompanied by a statement of reasons.

Appellate Information

• Argued 04/10/2002
• Decided 05/08/2002
• Published 05/08/2002

Judges

• HUNT, District Judge:, Before:  REINHARDT and GRABER, Circuit Judges, and HUNT, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• A. Lavar Taylor,Law Offices of A. Lavar Taylor, Santa Ana, California, for the petitioners-appellants.


• For Appellees:
  
• Joel McElvain and Angelo G. Spenillo, Attorneys, Tax Division, Department of Justice, Washington, D.C., for the respondent-appellee.