Bush v. United States

Opinion for the court filed by Circuit Judge PROST, in which Chief Judge RADER and Circuit Judges LOURIE, BRYSON, GAJARSA, MOORE and O’MALLEY, join. Dissenting opinion filed by Circuit Judge DYK, in which Circuit Judges NEWMAN, LINN, and REYNA join.

PROST, Circuit Judge.

This tax case concerns the procedures to be followed when the Internal Revenue Sendee (“IRS” or “government”) conducts a partnership proceeding under the Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”). I.R.C. §§ 6221-6238. The plaintiffs are individual taxpayers and limited partners in partnerships that were the…