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MANN CONSTRUCTION, INC. v. UNITED STATES

Case No. 1:20-cv-11307.

651 F.Supp.3d 871 (2023)

MANN CONSTRUCTION, INC. et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Michigan, Northern Division.

Signed January 18, 2023.

Attorney(s) appearing for the Case

Robert Emmett Goff, Samuel J. Lauricia, III, Walter Lucas, Matthew C. Miller, Weston Hurd LLP, Cleveland, OH, for Plaintiffs.

Arie M. Rubenstein, Noah Daniel Glover-Ettrich, United States Department of Justice, Washington, DC, Stephanie Chernoff, DOJ-Tax, Washington, DC, for Defendant.

OPINION AND ORDER GRANTING PLAINTIFFS' MOTION TO ENFORCE MANDATE OF COURT OF APPEALS AND SETTING ASIDE IRS NOTICE 2007-83

In 2019, the Internal Revenue Service imposed penalties on Plaintiffs for failing to disclose their participation in an employee-benefit trust in violation of an agency...

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