ADLER & DROBNY, LTD. v. U.S.

No. 92-3840.

9 F.3d 627 (1993)

ADLER & DROBNY, LTD. and Sheldon Drobny, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided November 5, 1993.

Rehearing Denied December 16, 1993.


Attorney(s) appearing for the Case

Eileen Murphy and Sheldon Drobny (argued), Northbrook, IL, for plaintiffs-appellees.

Gary R. Allen, David I. Pincus (argued), Teresa T. Milton, and Thomas R. Jones, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, and Nancy K. Needles, Asst. U.S. Atty., Office of the U.S. Atty., Civ. Div., Appellate Section, Chicago, IL, for defendant-appellant.

Before FLAUM and ROVNER, Circuit Judges, and ESCHBACH, Senior Circuit Judge.


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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