Laidlaw's Harley Davidson Sale v. CIR

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Case Number:

20-73420

Court:

Appellate - 9th Circuit

Nature of Suit:

tax court 

  1. July 14, 2022

    9th Circ. Won't Rethink Harley Dealer's IRS Penalty

    The Ninth Circuit said Thursday that it won't reconsider its decision upholding a penalty against a California Harley-Davidson dealer for failing to report a potentially abusive benefits plan, denying the dealer's request for a rehearing en banc.

  2. June 21, 2022

    Harley Dealer Urges 9th Circ. To Rethink Affirming IRS Penalty

    A California Harley-Davidson dealer asked the Ninth Circuit to reconsider its decision upholding an Internal Revenue Service penalty for failing to report a potentially abusive benefits plan, saying a letter threatening the dealership with a penalty required supervisory approval.

  3. March 25, 2022

    9th Circ. Sides With IRS On Harley Dealer Penalty

    The Ninth Circuit allowed a tax penalty to stand in a divided opinion Friday, ruling that a 30-day IRS letter threatening a Harley-Davidson dealer with a penalty is not an "initial determination" requiring supervisory approval under the Internal Revenue Code.

  4. October 05, 2021

    IRS Met Deadline For Harley Dealer Penalty, 9th Circ. Told

    The Ninth Circuit should undo a ruling barring the IRS from assessing a penalty against a Harley-Davidson dealer because the lower court incorrectly found the agency failed to timely secure supervisory approval of the penalty, the U.S. government said.

  5. July 30, 2021

    Harley Dealer Tells 9th Circ. IRS Cut Corner On $10K Penalty

    The U.S. Tax Court correctly rejected a $10,000 IRS penalty against a California Harley-Davidson dealer because an IRS supervisor didn't properly approve the penalty, the business told the Ninth Circuit on Friday.

  6. April 20, 2021

    IRS Approved Harley Dealer's Penalty On Time, 9th Circ. Told

    The Internal Revenue Service can assess a $10,000 penalty against a California Harley-Davidson dealer for failing to report a potentially abusive benefits plan because an agency supervisor approved the penalty on time, the U.S. told the Ninth Circuit.