COHEN v. U.S.

No. Civ.A. 03-3234.

306 F.Supp.2d 495 (2004)

David A. COHEN, et al. v. UNITED STATES OF AMERICA.

United States District Court, E.D. Pennsylvania.

February 10, 2004.


Attorney(s) appearing for the Case

E. David Chanin, Tannenbaum & Chanin, LLP, Philadelphia, PA, for Plaintiffs.

Stuart D. Gibson, U.S. Department of Justice, Washington, DC, for Defendant.


MEMORANDUM

DALZELL, District Judge.

Xélan, The Economic Association of Health Care Professionals, is a California-based organization that has marketed "tax reduction plans" and other services to tens of thousands of physicians under the leadership of dentist-cum-financial guru L. Donald Guess.1 Pursuant to an investigation into the tax liability of two xélan members...

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