Jeffrey L. Daines, Elisha Daines, Jeffrey Federwitz, Stephanie Federwitz, Solid Ground Inc., Solid Ground Transportation, Inc., and Solid Ground Transportation Inc. Employee Stock Ownership Plan v. Internal Revenue Service

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF WISCONSIN JEFFREY L. DAINES, et al. Plaintiffs, v. Case No. 24-CV-1057 INTERNAL REVENUE SERVICE, Defendant. DECISION AND ORDER 1. Background Jeffrey and Elisha Daines, Jeffrey and Stephanie Federwitz, Solid Ground Inc., Solid Ground Transportation, Inc., and Solid Ground Transportation Inc. Employee Stock Ownership Plan brought this action under the Administrative Procedure Act (APA) challenging the Internal Revenue Service’s (IRS) adoption of what the plaintiffs call “the Byers Rule.” The court granted the IRS’s motion to dismiss the…