MANN CONSTRUCTION, INC.; BROOK WOOD; KIMBERLY WOOD; LEE COUGHLIN; DEBBIE COUGHLIN v. UNITED STATES OF AMERICA - Articles

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MANN CONSTRUCTION, INC.; BROOK WOOD; KIMBERLY WOOD; LEE COUGHLIN; DEBBIE COUGHLIN v. UNITED STATES OF AMERICA

Posted by: Stacey Shrader Joslin on Nov 20, 2023

Court: 6th Circuit Court (Published Opinions)

Attorneys 1: ON BRIEF: Francesca Ugolini, Ellen Page DelSole, Geoffrey J. Klimas, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant.

Attorneys 2: ON BRIEF: Samuel J. Lauricia III, Matthew C. Miller, WESTON HURD LLP, Cleveland, Ohio, for Appellees.

Judge(s): SUTTON, Chief Judge; STRANCH and BUSH, Circuit Judges

Court Appealed: United States District Court for the Eastern District of Michigan at Bay City

SUTTON, Chief Judge. When the Internal Revenue Service levied tax penalties against Mann Construction and its owners under one of its regulations, technically a Notice, the taxpayers replied that the IRS violated the Administrative Procedure Act. In a prior opinion, we held that the Notice violated the APA. The IRS voluntarily refunded the penalties to the plaintiffs and agreed not to apply the Notice to the taxpayers in the future. Even so, the district court on remand proceeded to invalidate the regulation nationwide. Because the dispute is moot, we vacate the district court’s decision.

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