United States Ninth Circuit

A law firm may not bring an action against the U.S. to recover attorney's fees from monies that its client was awarded as a result of a settlement with the Federal Highway Administration but never received because the IRS requested that payment be withheld to offset unpaid tax liabilities.

Appellate Information

• Argued 03/06/2007
• Decided 07/11/2007
• Published 07/11/2007

Judges

• O'SCANNLAIN, Circuit Judge:, Before:  DIARMUID F. O'SCANNLAIN, A. WALLACE TASHIMA, and MARSHA S. BERZON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Michael R. Tucker, Dunn & Black, P.S., Spokane, WA, argued the cause for the plaintiff-appellant and filed a brief;  Richard D. Campbell, Robert A. Dunn, and Ryan D. Yahne, Dunn & Black, P.S., Spokane, WA, were on the briefs.


• For Appellees:
  
• Curtis C. Pett, Tax Division, U.S. Department of Justice, Washington, DC, argued the cause for the defendant-appellee, and filed briefs;  James A. McDevitt, U.S. Attorney, Eileen J. O'Connor, Assistant Attorney General, and Thomas J. Clark, Tax Division, U.S. Department of Justice, were on the briefs.