Service Employees Int'l Union v. United States

Service Employees International Union ('SEIU'), a tax exempt entity, filed its informational return late, and the IRS imposed statutory penalties of $50,000 on it. SEIU appealed to the Tax Court, but that court dismissed their appeal. SEIU then appealed to the District Court and that court reduced the penalties. The Ninth Circuit Court of Appeals held District Court did not have discretion to reduce penalties.
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Robin Mashal
Los Angeles, California
Commercial Litigation
(310) 286-2000

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I am a litigation lawyer, licensed to practice law in the State of California. You can reach me by phone at (310) 286-2000.