Eleventh Circuit: April 22, 2002
Appeal from the Middle District of Florida
Before: Hull, Fay, Anderson
Full Text: PDF
Authorities Cited: United States Code 26 U.S.C. § 2002 26 U.S.C. § 2210 26 U.S.C. § 7430 26 U.S.C. § 7430(a) 26 U.S.C. § 7430(c)(4)(A)(ii) 26 U.S.C. § 7430(c)(4)(B) 28 U.S.C. § 2412(d)(2)(B) 31 U.S.C. § 3713 Supreme Court 487 U.S. 552 Circuit Courts 24 F.3d 159 55 F.3d 189, 193 125 F.3d 1418 50 F. Supp. 2d 1281