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

David N. Berks appeals for the second time from an order of the district court 1 denying his motion for attorney fees under 26 U.S.C. § 7430. Berks originally filed his motion after prevailing in an action against the United States for a refund of taxes paid to the Internal Revenue Service. The district court denied the motion and Berks appealed to this court. The panel hearing the appeal determined that, in order for this court to conduct a meaningful review, a remand was necessary for the purpose of obtaining further findings of fact and conclusions of law from the district court. Berks v.…