David N. Berks v. United States of America, Samuel K. Spaise

MAGILL, Circuit Judge.

The sole issue in this appeal is whether the district court erred in denying plaintiff-appellant David N. Berks’ motion for litigation costs and attorney’s fees under 26 U.S.C. § 7430. We remand the case to the district court for further findings.

The underlying cause of action in this case involved a claim by Berks for a refund of taxes paid pursuant to an assessment by the Internal Revenue Service (“IRS”) under 26 U.S.C. § 6672. Berks instituted the suit after the IRS administratively denied his request for an abatement of the assessment. Following a five day trial, a…