New Hope Services, Incorporated v. United States

ILANA DIAMOND ROVNER, Circuit Judge.

New Hope Services is a non-profit organization dedicated to providing rehabilitation and therapeutic services to persons with developmental disabilities, mental re tardation, and chronic mental illness. In 1996, New Hope filed a complaint in district court seeking the refund of employment taxes paid with respect to its clients for their work in its sheltered workshops as part of its program to prepare them for regular employment. The IRS eventually conceded the case on the merits, and the parties filed a Stipulation for Dismissal and Entry of Judgment…