KELLER TANK SERVICES II, INC. v. C.I.R.

No. 16-9001.

854 F.3d 1178 (2017)

KELLER TANK SERVICES II, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

FILED April 20, 2017.


Attorney(s) appearing for the Case

A. Lavar Taylor , A. Lavar Taylor Law Offices, Santa Ana, California ( Jonathan T. Amitrano , A. Lavar Taylor Law Offices, Santa Ana, California; Allen J. White , Allen J. White & Associates, Downers Grove, Illinois; and William Wise , Wise & Stracks, Chicago, Illinois, with him on the briefs), appearing for Appellant.

Jennifer M. Rubin , Attorney, Tax Division ( Caroline D. Ciraolo , Principal Deputy Assistant Attorney General; Diana L. Erbsen , Deputy Assistant Attorney General; Gilbert S. Rothenberg , Attorney, Tax Division; and Michael J. Haungs , Attorney, Tax Division, with her on the brief), United States Department of Justice, Washington, DC, appearing for Appellee.

Before HOLMES, MATHESON, and McHUGH, Circuit Judges.


ORDER

This matter is before us on Appellee's Motion to Amend Opinion to Clarify Authority of IRS Office of Appeals over Rescission of I.R.C. § 6707A Penalties. Upon careful consideration, the motion is granted. The court's February 21, 2017 opinion is withdrawn and replaced by the attached revised opinion.

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