PAYNE v. U.S.

No. 00-20107.

289 F.3d 377 (2002)

Jerry S. PAYNE; et al., Plaintiffs, Jerry S. Payne, Plaintiff-Appellee-Cross-Appellant, v. UNITED STATES of America; et al., Defendants, UNITED STATES of America, Defendant-Appellant-Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

May 7, 2002.


Attorney(s) appearing for the Case

Jerry Stephen Payne (argued), Payne & Associates, Houston, TX, pro se.

Robert J. Branman (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Before POLITZ and EMILIO M. GARZA, Circuit Judges, and KAZEN, District Judge.


KAZEN, Chief Judge:

The United States appeals the verdict of the district court following a bench trial in which the court found the United States liable for a violation of I.R.C. § 7431. The district court's findings of fact and conclusions of law are set forth at 91 F.Supp.2d 1014 (S.D.Tex.1999). In sum, the trial court determined that IRS Special Agent David Batista made unlawful...

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