The en banc Eleventh Circuit has issued its third and presumably final opinion in the tortured history of Hunstein v. Preferred Collection & Management Services, Inc., 2022 U.S. App. LEXIS 25233 (11th Cir. Sept. 8, 2022). The court held that the plaintiff failed to allege facts sufficient to establish Article III standing to assert a…
Month: September 2022
Tax Penalty May Be Communicated to Taxpayer Prior to Required Supervisory Approval
In Kroner v. Commissioner, 2022 U.S. App. LEXIS 25650 (11th Cir. Sept. 13, 2022), the court reversed a U.S. Tax Court decision to hold that the Internal Revenue Service (“IRS”) did not violate section 6751(b) of the Internal Revenue Code when it obtained supervisory approval prior to the assessment of a tax penalty, even though…
No Class-Action Tolling for Chiquita Terrorism Plaintiffs
The court was presented with a set of exotic facts in Garcia v. Chiquita Brands International, 2022 U.S. App. LEXIS 25192 (11th Cir. Sept. 8, 2022), but applied two familiar principles of civil procedure to decide the relatively narrow issues on appeal. The decision was the court’s second in the controversy arising from Chiquita’s guilty…