ESCHBACH, Senior Circuit Judge.
The United States appeals from summary judgment in favor of the plaintiffs, Sheldon Drobny ("Drobny") and his accounting firm of Adler & Drobny, Ltd. Plaintiffs brought suit seeking a refund of their partial payment of a tax preparer penalty assessed by the Internal Revenue Service ("IRS") under I.R.C. § 6694(b). The IRS contended that Drobny and his firm were "preparers" of the tax returns of individual investors in two research...
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