Tualatin Valley Builders Supply, Inc. v. United States

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

TUALATIN VALLEY BUILDERS 

SUPPLY, INC., No. 05-36173 Plaintiff-Appellant, v.  D.C. No.

CV-04-01581-HA

UNITED STATES OF AMERICA, OPINION

Defendant-Appellee.  Appeal from the United States District Court for the District of Oregon Ancer L. Haggerty, District Judge, Presiding

Argued and Submitted December 6, 2007—Portland, Oregon

Filed April 10, 2008

Before: Diarmuid F. O’Scannlain, Susan P. Graber, and Consuelo M. Callahan, Circuit Judges.

Opinion by Judge Graber; Special Concurrence by Judge O’Scannlain COUNSEL

Marc K. Sellers, Schwabe Williamson & Wyatt, P.C., Port- land, Oregon, for the plaintiff-appellant. 3736 TUALATIN VALLEY BUILDERS v. UNITED STATES David I. Pincus and Samuel A. Lambert, Tax Division, Department of Justice, Washington, D.C., for the defendant- appellee.

OPINION

GRABER, Circuit Judge:

The main question before us is whether the Internal Reve- nue Service (“IRS”) exceeded its statutory authority when it promulgated Revenue Procedure 2002-40.1 We hold that the IRS…