Aloe Vera Of America, Inc. v. United States

376 F.3d 960 ALOE VERA OF AMERICA, INC., a Texas corporation; Rex G. Maughan; Ruth G. Maughan; Maughan Holdings, an Arizona corporation, Plaintiffs-Appellants, Bureau of National Affairs, Inc.; Tax Management, Inc., Intervenors-Appellees, and Gene Yamagata; Yamagata Holdings, Inc., a Nevada corporation, Plaintiffs, v. UNITED STATES of America, Defendant. No. 03-15265. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 16, 2004. Filed July 19, 2004. Robert E. Miles, Quarles & Brady Streich Lang LLP, Phoenix, AZ, for the plaintiffs-appellants. David J. Bodney and Peter S. Kozinets, Steptoe & Johnson LLP, Phoenix, AZ, for the intervenors-appellees. Appeal from the United States District Court for the District of Arizona; James A. Teilborg, District Judge, Presiding. D.C. No. CV-99-01794-JAT. Before: WALLACE, KOZINSKI and GRABER, Circuit Judges. PER CURIAM. 1 In 1997, the Bureau of National Affairs ("BNA") published an article disclosing that the Internal Revenue Service ("IRS") and National Tax Administration of Japan ("NTA") had begun an audit of Aloe Vera of America and Forever Living Products Japan, two members of the Forever Living Products group of…