21-2001·TAX

Equity Investment Associates, LLC v. United States of America

Affirmed

Status

Scheduled
Argued
Opinion Issued (current)

Question Presented

Whether civil tax definition of +"person" applies to determine whether a criminal tax referral was in effect when the IRS issued summons; related issues.

Argument Date

March 9, 2022

Argument Time

2:00 p.m.

Panel

Courtroom

Butzner Courtroom (Room 201)

Lower Court Judge

Mullen

Panel

Judge Richardson

Judge Heytens

Senior Judge Keenan

Citation

CaseEquity Investment Associates, LLC v. United States of America, No. 21-2001 (4th Cir. July 8, 2022)

PanelKeenan, S.J., Richardson & Heytens, JJ.

Arguing Counsel

Jeffrey Luechtefeld

per CA4 audio archive

Kathleen Lyon

per CA4 audio archive

Panel That Day

3 of 3 cases argued March 9, 2022 before this panel have been decided.

Decided

21-1217

Pamela Whitaker v. Monroe Staffing Services, LLC

Opinion Issued

Authored by Senior Judge Keenan

21-1536

Robert F. Anderson v. Morgan Keegan & Co.

Opinion Issued

Authored by Judge Heytens

21-2001· This case

Equity Investment Associates, LLC v. United States of America

Opinion Issued

Authored by Judge Richardson

Opinions

Majority
by Richardson
July 8, 2022
Read opinion ↗

Disposition

Affirmed

July 8, 2022