Darlene Swayze v. United States of America, Stuart Martin v. United States

KELLEHER, District Judge:

Darlene Swayze and Stuart Martin (appellants), both professional tax preparers, appeal from summary judgment in these consolidated actions. The IRS assessed penalties pursuant to 26 U.S.C. § 6694(a), charging that appellants had negligently or intentionally disregarded rules and regulations by preparing a number of so-called family trust tax returns. Appellants paid 15 percent of the assessed amounts and brought these refund actions. The district court granted summary judgment in favor of .the government, holding that appellants failed to raise any genuine issues of…