Gandy Nursery, Inc. v. United States

DeMOSS, Circuit Judge:

Gandy Nursery, Inc. (“Gandy Nursery”), Dennis C. Gandy, d/b/a Dennis Gandy Nursery, Gandy Marketing and Trucking, Inc. (“GM&T”), and Dennis C. Gandy (“Gandy”), (collectively, “Appellees”) brought an action in district court against Appellant United States (the “Government”), seeking a refund for tax penalty assessments and damages for failure to release certain tax liens. 1 Appellees were awarded both tax refunds and damages. On appeal to this Court, the prior panel remanded with instructions to consider whether the Government engaged in unauthorized collection practices…