Ninth Circuit: Laidlaw's Harley Davidson Sales v. Commisioner

Law requiring initial determination of tax assessment to be approved by a supervisor prior to enforcement of the penalty doesn't preclude pre-approval notice to the taxpayer that the government will enforce the penalty; the supervisor's approval must occur before the actual enforcement, but sufficiently in advance that the supervisor still has the discretion to withhold approval.

DISSENT:

By the plain language, the initial determination must be approved before it becomes the basis for agency action.

Laidlaw's Harley Davidson Sales v. Commisioner