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COPLIN AND ASSOCIATES, INC. v. U.S.

No. 5:92-CV-53.

814 F.Supp. 643 (1992)

COPLIN AND ASSOCIATES, INC., a Michigan corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Michigan, S.D.

November 16, 1992.

Attorney(s) appearing for the Case

Carl L. Reagh, Lansing, MI, for plaintiff.

John A. Smietanka, U.S. Atty., Grand Rapids, MI, John A. Lindquist, Trial Atty., U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant.

OPINION

QUIST, District Judge.

Plaintiff, Coplin and Associates, Inc., is in the business of preparing income tax returns for others. The Internal Revenue Service (IRS) issued a lien on plaintiff's property because of civil penalties against plaintiff for the 1987 and 1988 tax years. The civil penalties against plaintiff are for allegedly violating 26 U.S.C. § 6107(b). This section requires income tax preparers to retain a copy of income tax returns...

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