AMERICAN BOAT CO., LLC v. U.S.

No. 09-1109.

583 F.3d 471 (2009)

AMERICAN BOAT COMPANY, LLC, and American Milling, LP, its tax matters partner, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided October 1, 2009.


Attorney(s) appearing for the Case

Anthony J. Rollins (argued), Wagner, Johnston & Rosenthal, P.C., Atlanta, GA, for Plaintiffs-Appellees.

Judith A. Hagley, Wendy J. Kisch, Department of Justice Tax Division, Richard Farber (argued), Department of Justice Civil Division, Immigration Litigation, Washington, DC, for Defendant-Appellant.

Before BAUER, FLAUM, and KANNE, Circuit Judges.


KANNE, Circuit Judge.

This is a tax case involving another example of the now infamous Son of BOSS tax shelter. The Internal Revenue Service (IRS) determined that American Boat, LLC implemented an illegal tax shelter and misstated certain information on its tax documents, resulting in significant tax underpayment by its owners. On July 18, 2006, the IRS issued American Boat a Notice of Final Partnership Administrative Adjustment (FPAA). American Boat, through its...

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