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BALE CHEVROLET CO. v. U.S.

Nos. 09-3327, 10-1806.

620 F.3d 868 (2010)

BALE CHEVROLET COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: September 2, 2010.

Attorney(s) appearing for the Case

Eugene G. Sayre , argued, Little Rock, AR, for Appellant.

Jennifer M. Rubin , Tax Division, U.S. Dept. of Justice, argued, Francesca U. Tamami , Tax Division, U.S. Dept. of Justice, on the brief, Washington DC, for Appellee.

Before SMITH and HANSEN, Circuit Judges, and WEBBER, District Judge.

SMITH, Circuit Judge.

The Internal Revenue Service (IRS) imposed $100,000 in intentional disregard penalties against Bale Chevrolet Company ("Bale") for failing to file required Forms 8300 information returns. Bale paid the penalty but later challenged the fine in district court.2 Subsequently, the IRS and Bale settled the matter, and the IRS rescinded the penalty. Bale submitted a motion for fees pursuant to I.R.C. § 7430 arguing...

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