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TAYLOR LOHMEYER LAW FIRM P.L.L.C. v. UNITED STATES

No. 19-50506.

982 F.3d 409 (2020)

TAYLOR LOHMEYER LAW FIRM P.L.L.C., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

December 14, 2020.

Attorney(s) appearing for the Case

Steven Jon Knight , Chamberlain, Hrdlicka, White, Williams & Aughtry, Houston, TX, for Plaintiff-Appellant.

Douglas Campbell Rennie , Michael J. Haungs, Esq. , Supervisory Attorney, Francesca Ugolini , U.S. Department of Justice, Tax Division, Appellate Section, Gilbert Steven Rothenberg, Esq. , Senior Attorney, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant-Appellee.

Lawrence Michael Hill , Winston & Strawn, L.L.P., New York, NY, Robert Samuel Horwitz , Lacey Elizabeth Strachan, Esq. , Hochman Salkin Toscher Perez, P.C., Beverly Hills, CA, for Amicus Curiae American College of Tax Counsel.

Gerald Harris Goldstein, Esq. , Goldstein & Orr, P.L.L.C., San Antonio, TX, for Amicus Curiae National Association of Criminal Defense Lawyers.

Before Barksdale, Higginson, and Duncan, Circuit Judges.

The court having been polled at the request of one of its members, and a majority of the judges who are in regular active service and not disqualified not having voted in favor (Fed. R. App. P. 35 and 5th Circ. R. 35), the petition for rehearing en banc is DENIED.

In the en banc poll, eight judges voted in...

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