Larson v. United States of America
Case Number:
17-503
Court:
Nature of Suit:
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July 19, 2018
2nd Circuit Won't Rehear $62M IRS Penalty Ruling
The Second Circuit has ruled it won't rehear its decision to uphold a $62 million tax penalty assessed by the Internal Revenue Service against a convicted tax shelter promoter.
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June 11, 2018
Fraudster Asks 2nd Circ. To Reconsider $62M IRS Penalty
A convicted tax shelter promoter has asked the Second Circuit to reconsider its April decision to uphold a $62 million tax penalty, claiming the court violated due process by ruling the penalty must be fully paid before he can seek a refund.
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April 26, 2018
Fraudster's $62M IRS Penalty Challenge Tossed By 2nd Circ.
A convicted tax shelter promoter saw his challenge to a $62 million Internal Revenue Service penalty tossed by a Second Circuit summary order on Wednesday after a panel affirmed a lower court's judgment in favor of the agency.
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September 07, 2017
Tax Shelter Fraudster Asks 2nd Circ. To Let Him Fight Penalty
A convicted tax shelter promoter has asked the Second Circuit to revive his challenge of a $160 million IRS penalty, arguing his case is an exception to a rule requiring taxpayers to fully pay liabilities before seeking a refund in federal court.
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August 23, 2017
Feds Defend Full-Payment Rule For IRS Penalties In 2nd Circ.
The federal government has defended a court ruling that taxpayers must fully pay IRS penalties before challenging them in federal court, filing its opening brief Tuesday against a man's $61 million appeal in a tax shelter case in the Second Circuit.
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June 29, 2017
IRS Prepayment Demands Hurt Poor, Harvard Tells 2nd Circ.
Harvard's legal clinic for low-income taxpayers waded into a tax shelter promoter's Second Circuit appeal of a $160 million IRS penalty on Wednesday, arguing in an amicus brief that a lower court ruling tossing his penalty challenge means that many poor taxpayers won't be able to contest their own liabilities in court.