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FIOR D'ITALIA, INC. v. U.S.

No. 99-16021.

242 F.3d 844 (2001)

FIOR D'ITALIA, INC., Plaintiff-counter-defendant-Appellee, v. UNITED STATES of America, Defendant-counter-claimant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed March 7, 2001.

Attorney(s) appearing for the Case

Jeffrey R. Meyer, Attorney for the Department of Justice Tax Division, Washington, D.C., for the appellant.

Tracy J. Power and Thomas W. Power, Power & Power, Arlington, Virginia, for the appellee.

Peter G. Kilgore, for amicus curiae National Restaurant Association in support of Appellee.

Before: Alex KOZINSKI, Andrew J. KLEINFELD and M. Margaret McKEOWN, Circuit Judges.

Argued and Submitted March 15, 2000 — Berkeley, California.

Opinion by Judge KOZINSKI; Dissent by Judge McKEOWN

KOZINSKI, Circuit Judge.

In a dispute involving a restaurant's share of Social Security taxes on its employees' tip income, we explore the outer bounds of the IRS's power to make tax assessments.

I

Like most restaurants, Fior D'Italia employs waiters, table bussers, bartenders and others whose earnings come in part...

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