GINSBURG v. UNITED STATES

No. 19-11836.

17 F.4th 78 (2021)

Alan H. GINSBURG, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

Filed: October 26, 2021.


Attorney(s) appearing for the Case

Susan E. Seabrook , James N. Mastracchio , Winston & Strawn, LLP, Washington, DC, Melissa Lorraine Fox , Rebecca M. Stork , Eversheds Sutherland (US) LLP, Atlanta, GA, Rebecca E. Rhoden , Lowndes Drosdick Doster Kantor & Reed, PA, Orlando, FL, Meghana D. Shah , Eversheds Sutherland (US) LLP, New York, NY, Daniel Graham Strickland , Eversheds Sutherland (US) LLP, Washington, DC, for Plaintiff-Appellant.

Ivan Clay Dale , Michael J. Haungs , U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, U.S. Attorney Service — Middle District of Florida, U.S. Attorney's Office, Tampa, FL, for Defendant-Appellee.

Before BRANCH, LUCK, and ED CARNES, Circuit Judges.


The tax code prohibits the Internal Revenue Service from assessing a tax penalty "unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination." 26 U.S.C. § 6751(b)(1). The question in this case is when must a partner in a...

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