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FREEDOM PATH, INC. v. I.R.S

No. 18-10092.

913 F.3d 503 (2019)

FREEDOM PATH, INCORPORATED, Plaintiff-Appellant v. INTERNAL REVENUE SERVICE; United States of America; Unknown Named Officials of the Internal Revenue Service, In their Official and Personal Capacities as Employees, Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

FILED January 16, 2019.

Attorney(s) appearing for the Case

Christopher Kyle Gober , Gober Group, P.L.L.C., Austin, TX, Jason Brett Torchinsky , Holtzman Vogel Josefiak Torchinsky, P.L.L.C., Warrenton, VA, Plaintiff-Appellant.

Nathaniel S. Pollock , Gilbert Steven Rothenberg, Esq. , Senior Attorney, U.S. Department of Justice, Tax Division, Judith Ann Hagley, Esq. , Teresa Ellen McLaughlin , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendants-Appellees.

Before WIENER, SOUTHWICK, and COSTA, Circuit Judges.

The plaintiff claimed that an Internal Revenue Service test for determining certain tax liabilities is facially unconstitutional. The district court held it is not. We conclude that the plaintiff does not have standing to bring this facial challenge. Therefore, we VACATE the district court's final judgment for...

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