Shotgun Delivery, Inc. v. United States

BERZON, Circuit Judge:

Shotgun Delivery, Inc. (“Shotgun”) appeals the district court’s grant of summary judgment in favor of the United States. The district court upheld the Internal Revenue Service’s (IRS’) assessment of more than $450,000 in delinquent employment taxes, plus interest and penalties, based on the determination that Shotgun should have paid such taxes on compensation paid to its delivery employees. Instead, Shotgun treated the amounts in question for tax purposes as reimbursement for employees’ use of their own vehicles. We agree with the district court that Shotgun’s method of…