Cleveland Golden Gloves Association, Inc. v. United States
United States District Court for the Northern District of Ohio
2000 WL 172776 (2000)
- Written by Steven Pacht, JD
Facts
The Internal Revenue Service (IRS) violated its own rules by issuing a third-party summons to the attorney for the Cleveland Golden Gloves Association, Inc. (GG) (plaintiff) without notifying GG. On Match 24, 2000, GG filed a motion to quash the summons. On June 2, the United States (defendant) notified GG that it had withdrawn the summons. GG nevertheless did not withdraw its motion to quash, and on June 26, the United States moved to dismiss GG’s motion to quash on mootness grounds. The district court granted the United States’ motion on July 5. GG then moved for the award of attorney’s fees pursuant to Internal Revenue Code (code) § 7430, claiming that it was the prevailing party because the United States withdrew the summons. The United States responded that it met its burden of showing that its position was substantially justified because it was reasonable for the United States to withdraw the summons before answering GG’s complaint. Additionally, the United States argued that GG’s attorney’s-fees motion was frivolous and asked the court to impose sanctions.
Rule of Law
Issue
Holding and Reasoning (O’Malley, J.)
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