Legal Opinion
Govig & Associates Incorporated v. United States of America
District Court, D. Arizona
Decided March 23, 2023No. 2:22-cv-00579Unknown
1Opinion
1 WO 2 3 4 5 6 IN THE UNITED STATES DISTRICT COURT 7 FOR THE DISTRICT OF ARIZONA 8 9 Govig & Associates, Inc., an Arizona No. CV-22-00579-PHX-DGC corporation; Todd A. Govig; and Richard A. 10 ORDER Govig and Jeanette H. Govig, spouses, 11 Plaintiffs, 12 v. 13 United States of America; Internal Revenue Service; and Department of the Treasury, 14 Defendants. 15 16 17 The Internal Revenue Service (“IRS”) has determined that Plaintiff Govig & 18 Associates and its owners failed to disclose their participation in a “listed transaction” 19 described in IRS Notice 2007-83. The IRS assessed tax…
2Cases cited38 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- Pace v. DiGuglielmoSupreme Court of the United States · 2005
- Duke Power Co. v. Carolina Environmental Study Group, Inc.Supreme Court of the United States · 1978
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