Abelardo Ernest Cruz and his Miami tax preparation service won a big battle last month that will give his industry some muscle if the Internal Revenue Service comes looking to levy the "business death penalty" for preparer services that run afoul of the agency. The 11th Circuit, with retired U.S. Supreme Court Justice Sandra Day O'Connor writing for a three-judge panel, upheld a district court order that the IRS was not entitled to shut down Cruz's company, Nations Business Center, or its affiliates.
O'Connor, 11th Circuit Panel Side With Tax Preparer Against IRS
Daily Business Review
August 17, 2010