Frances Carlson v. United States

COX, Circuit Judge:

In this case, the Plaintiff, Fran Carlson, filed suit to determine her liability for $148,000 in penalties assessed by the In ternal Revenue Service (“IRS”) for aiding and abetting understatement of tax liability in violation of I.R.C. § 6701. On appeal, Carlson contends that the district court erred by instructing the jury that the Government must prove its case by a preponderance of evidence instead of by clear and convincing evidence. Carlson also contends that the district court erred in denying her motion for judgment as a matter of law on some of the penalties because…