Mann Construction, Inc. v. United States of America

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN NORTHERN DIVISION MANN CONSTRUCTION, INC. et al., Plaintiffs, Case No. 1:20-cv-11307 v. Honorable Thomas L. Ludington United States District Judge UNITED STATES OF AMERICA, Defendant. ________________________________________/ OPINION AND ORDER GRANTING PLAINTIFFS’ MOTION TO ENFORCE MANDATE OF COURT OF APPEALS AND SETTING ASIDE IRS NOTICE 2007-83 In 2019, the Internal Revenue Service imposed penalties on Plaintiffs for failing to disclose their participation in an employee-benefit trust in violation of an agency regulation. Plaintiffs…