MEMORANDUM AND ORDER
EISELE, Chief Judge.
Pending before the Court are the defendant's motions for summary judgment. In its first motion, the defendant seeks summary judgment on the issue of the plaintiff's liability for promoting an abusive tax shelter in violation of 26 U.S.C. § 6700. In its second motion, the defendant seeks summary judgment on the issue of its calculation of the penalty imposed under Section 6700. The plaintiff has responded.
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.