SNYDER & ASSOCIATES ACQUISITIONS LLC v. U.S.

No. 15-56011.

859 F.3d 1152 (2017)

SNYDER & ASSOCIATES ACQUISITIONS LLC, a California limited liability company; Total Tax Preparations, Inc., a California corporation, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 16, 2017.


Attorney(s) appearing for the Case

Jeffrey Adams Robinson (argued) and Gregory E. Robinson , Robinson & Robinson, Irvine, California, for Plaintiffs-Appellants.

Gretchen M. Wolfinger (argued) and Joan I. Oppenheimer , Attorneys; Caroline D. Ciraolo , Acting Assistant Attorney General; Tax Division, Department of Justice, Washington, D.C.; for Defendant-Appellee.

Concurrence by Judge Bybee.


OPINION

In 2010, the Internal Revenue Service set a trap to catch people filing for fraudulent tax refunds. The IRS enlisted the assistance of plaintiffs' tax preparation and refund-advance businesses. It warned that refusal to cooperate would interfere with a federal criminal investigation, it used millions of...

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