United States v. Andre Jones

MEMORANDUM

Appellant Andre Jones appeals the district court’s denial of his motion for attorney’s fees after the Internal Revenue Service (“IRS”) withdrew a petition to enforce its summons. Because we agree that the position of the IRS was substantially justified, we affirm.

The IRS questioned Jones’ 2006 and 2007 tax returns. In response to an IRS request, he sent in canceled checks to substantiate his returns. Comparing the checks with copies received from the bank, the IRS determined that Jones had fabricated several of the checks. When Jones failed to produce other documents the IRS requested and failed to appear for an interview, the IRS issued a summons. After Jones failed to respond to the summons and to a subsequent “last chance letter,” the IRS filed a petition to enforce its summons in the district court. Jones did not respond to the petition, which the district court granted.

Jones then filed a motion to reconsider. Meanwhile, the IRS had pursued other avenues to obtain answers to its questions regarding Jones’ income tax liabilities, and it moved to withdraw the petition to enforce the summons. After the IRS withdrew its petition, Jones filed a motion for attorney’s…