Laidlaw's Harley Davidson Sale v. CIR
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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.
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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.
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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.
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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.
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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.
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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.