Knappe v. United States, 713 F.3d 1164 (9th Cir. Cal. 2013)
Oct 15, 2013OUTCOME: Refund suit partially granted, penalty abatement claim denied.
Suit for refund of penalty under IRC § 6651(a)(1) based on reasonable reliance on advice of a tax advisor demonstrating ordinary business care and prudence addressing question of law expressly not addr ... essed by the U.S. Supreme Court in U.S. v. Boyle, 469 U.S. 241 (1985).
