DISCLAIMER: The following unofficial case summaries are prepared by the clerk's office
as a courtesy to the reader. They are not part of the opinion of the court.
994228P.pdf 04/09/2001 USA v. Jean E. Bisbee
U.S. Court of Appeals Case No: 99-4228
and No: 00-1010
Southern District of Iowa
Civil case - Federal tax. IRS had authority to assess trust fund
recovery penalty; notices of assessment complied with applicable
statutory provisions; IRS's position with respect to treasurer's
responsibility for assessment lacked a reasonable basis in fact
and was not substantially justified, and treasurer was entitled to
litigation fees and costs.