BAIZER v. C.I.R.

No. 98-70870.

204 F.3d 1231 (2000)

Neil M. BAIZER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 1, 2000


Attorney(s) appearing for the Case

Alice L. Ronk, Kenneth L. Greene, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellee.

Frederick A. Romero, Los Angeles, California, for the petitioner-appellant.

Before: MAGILL, HAWKINS and THOMAS, Circuit Judges.


THOMAS, Circuit Judge:

This appeal requires us to decide, inter alia, whether the Department of Treasury has the authority to impose tax penalties as a result of prohibited transactions with a qualified pension plan when the Department of Labor has entered into a consent judgment concerning the plan. We conclude that, under the circumstances presented in this case, the Department of Treasury possesses such authority and affirm the judgment of the Tax Court...

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