No. 19-1049.

955 F.3d 1146 (2020)

STANDING AKIMBO, LLC, a Colorado limited liability company; Peter Hermes, an individual; Kevin Desilet, an individual; Samantha Murphy, an individual; John Murphy, an individual, Petitioners-Appellants, v. UNITED STATES of America, THROUGH its agency the INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

FILED April 7, 2020.

Attorney(s) appearing for the Case

James D. Thorburn ( Richard A. Walker with him on the briefs), of Thorburn Walker, LLC, Greenwood Village, Colorado, for Petitioners-Appellants.

Nathaniel S. Pollock , Attorney, Tax Division ( Richard E. Zuckerman , Principal Deputy Assistant Attorney General; Travis A. Greaves , Deputy Assistant Attorney General; Gilbert S. Rothenberg and Michael J. Haungs , Attorneys, Tax Division; Jason R. Dunn , United States Attorney, Denver, Colorado, of Counsel, with him on the brief), Department of Justice, Washington, D.C., for Respondent-Appellee.

Before LUCERO, PHILLIPS, and MORITZ, Circuit Judges.

The Internal Revenue Service (IRS) is responsible to enforce the federal tax code against marijuana businesses operating legally under state law. This led to a civil audit of Peter Hermes, Kevin Desilet, Samantha Murphy, and John Murphy (collectively, the "Taxpayers") to verify their tax liabilities for their medical-marijuana...

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