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REISS v. U.S.

No. 92-1226.

983 F.2d 899 (1993)

Richard REISS, Appellant, v. UNITED STATES, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided January 14, 1993.

Attorney(s) appearing for the Case

Neal Shapiro, Minneapolis, MN, argued, for appellant.

Christine Grant, Washington, DC, argued (James A. Bruton, Gary R. Allen and Robert S. Pomerance, on the brief), for appellee.

Before JOHN R. GIBSON and MAGILL, Circuit Judges, and VAN SICKLE, Senior District Judge.

VAN SICKLE, Senior District Judge.

Richard Reiss appeals from the action of the district court1 granting the motion of the IRS for a Rule 12 dismissal of his action seeking a refund of penalties. We affirm.

Reiss was an income tax preparer as defined in 26 U.S.C. § 7701(a)(36). After auditing a number of Reiss' clients' returns, the IRS determined that Reiss had willfully or negligently...

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