United States Ninth Circuit
Service Employees Int'l. Union v. US, 07-17256
In an appeal of the IRS's assessment of penalties for the late filing of a return, a district court's order reducing the assessed penalty is reversed where penalties on tax exempt organizations for late filing of informational returns may not be reduced by district courts as a matter of discretion.
Appellate Information
- Argued 04/14/2009
- Decided 03/17/2010
- Published 03/17/2010
Judges
- Before: THOMAS G. NELSON, ANDREW J. KLEINFELD and MILAN D. SMITH, JR., Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellees:
- Nathan J. Hochman, Assistant Attorney General, Robert W. Metzler, Ivan C. Dale (argued), Tax Division, Department of Justice, Washington, DC; Joseph P. Russoniello, United States Attorney, San Francisco, CA; for the United States of America (appellant in 07-17256 and appellee in 08-16105)., William E. Taggart, Jr., Oakland, CA, for Service Employees International Union and 100 Oak Street Corporation (appellees in 07-17256 and appellants in 08-16105).