Nos. 23-4020, 23-4021, 23-4022, 23-4026, 23-4027.

DAVID MICHAEL BISHOP; SLIM VENTURES, LLC, Petitioners-Appellants, v. UNITED STATES OF AMERICA; INTERNAL REVENUE SERVICE; TIMOTHY BAUER, Internal Revenue Agent (ID #0324589), in his official capacity, Respondents-Appellees.

United States Court of Appeals, Tenth Circuit.

December 4, 2023.


In 2021, the Internal Revenue Service (IRS) began investigating petitioners David Michael Bishop and Slim Ventures, LLC, for commercially promoting monetized installment sales as a way of delaying the reporting of capital gains on the sale of assets...

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