Attorney Daniel L Alban's Legal Cases

Administrative law

Loving v. IRS (D.C. Circuit 2014)

Feb 11, 2014

OUTCOME: D.C. Circuit unanimously affirmed district court decision for plaintiffs

The IRS appealed its district court loss in our challenge to its unlawful RTRP regulations, which unilaterally imposed a nationwide licensing scheme on tax preparers without Congressional authorization ... . A unanimous panel of the D.C. Circuit found that there were at least six different reasons why the IRS's interpretation of the statute was foreclosed under Chevron Step One, and was unreasonable under Chevron Step Two. The Court held that "The IRS may not unilaterally expand its authority through such an expansive, atextual, and ahistorical reading of Section 330." I was the lead attorney on the briefs and argued the case before the D.C. Circuit.

Civil rights

United States vs. $35,651.11 in U.S. Currency (E.D. Mich. 2013)

Nov 15, 2013

OUTCOME: Federal government voluntarily dismissed the case with prejudice and returned the seized money to the grocery-store owners

This was a civil forfeiture case in which the IRS & DOJ seized the entire operating account of a family-owned grocery store for supposed "structuring" of cash deposits to their bank accounts. (There w ... ere no criminal charges & no other crime was even alleged.) In reality, the store made daily cash deposits from its cash register in order to reduce the risk of having too much cash on premises, and had an insurance policy that limited coverage of on-premises cash to $10,000. For many months, the Dehko family was given no opportunity to challenge the validity of the seizure, and came very close to being forced to close their business and lay off their 40 employees. IJ filed a motion for a prompt post-seizure hearing and the district court judge scheduled a hearing and ordered the government to produce witnesses regarding its seizure practices and show cause. The government voluntarily dismissed the case with prejudice before the hearing was held and agreed to return the seized money to the Dehko family.

Administrative law

Loving v. IRS (D.D.C. Jan. 18, 2013)

Jan 18, 2013

OUTCOME: U.S.District Court granted Plaintiffs' Motion for Summary Judgment, Denied IRS's Motion for Summary Judgment

Successfully represented three independent tax-return preparers in a challenge to the IRS's sweeping new registered tax return preparer (RTRP) licensing scheme. Congress never gave the IRS the authori ... ty to license all tax preparers, and the IRS can't give itself that authority.

Land use and zoning

Community Youth Athletic Center v. City of National City, et al.

Apr 21, 2011

OUTCOME: Superior Court of California ruled in favor of the CYAC, striking down National City's redevelopment plan & declaring that National City violated the US & California Constitutions & California state laws

Successfully represented non-profit community boxing gym CYAC in a challenge to a bogus blight designation by National City, CA which would have left it vulnerable to a planned eminent domain taking fo ... r luxury condos.

Daniel L Alban's Legal Cases (4)

Loving v. IRS (D.C. Circuit 2014)

United States vs. $35,651.11 in U.S. Currency (E.D. Mich. 2013)

Loving v. IRS (D.D.C. Jan. 18, 2013)

Community Youth Athletic Center v. City of National City, et al.