U.S. v. HARTSHORN

No. 12-4104.

751 F.3d 1194 (2014)

UNITED STATES of America, Plaintiff-Appellee, v. Kevin HARTSHORN, conducting business through the Church of Compassionate Service, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

June 2, 2014.


Attorney(s) appearing for the Case

John J.E. Markham, II , of Markham & Read, Boston, MA, for Defendant-Appellant.

Regina S. Moriarty , Attorney, Tax Division, Department of Justice, Washington, D.C. ( David Barlow , United States Attorney, Salt Lake City, UT, of Counsel; Kathryn Keneally , Assistant Attorney General, and Teresa E. McLaughlin , Attorney, Tax Division, Department of Justice, Washington D.C., with her on the brief) for Plaintiff-Appellee.

Before KELLY, McKAY, and O'BRIEN, Circuit Judges.


McKAY, Circuit Judge.

Defendant Kevin Hartshorn appeals the district court's issuance of an injunction against him under 26 U.S.C. § 7408, arguing the court erred in concluding he promoted an abusive tax shelter in violation of 26 U.S.C. § 6700. The district court agreed with the government that Defendant was promoting abusive tax shelters through his church, the Church of Compassionate Service, and particularly

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