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SHNIER v. UNITED STATES

No. 18-1257.

DAVID C. SHNIER & EVELYN Z. SHNIER, Plaintiffs, v. THE UNITED STATES, Defendant,

United States Court of Federal Claims.

Filed: November 17, 2020.

Attorney(s) appearing for the Case

David C. Shnier and Evelyn Z. Shnier, pro se, of Baltimore, MD, for plaintiffs.

Miranda Bureau , Trial Attorney, with whom were Mary M. Abate , Assistant Chief, David I. Pincus , Chief, Court of Federal Claims Section, and Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Department of Justice, all of Washington, D.C.

OPINION AND ORDER

Plaintiffs David and Evelyn Shnier bring this case challenging an Internal Revenue Service ("IRS") assessment of passive foreign investment company ("PFIC") taxes under the Internal Revenue Code ("I.R.C.") § 1297 against plaintiffs' foreign holdings. Pending before the...

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