Kevin Smith v. U.S. Government
| KEVIN MICHAEL SMITH, for and on behalf of K.M.J. International, Inc. and KEVIN MICHAEL SMITH |
| U.S. GOVERNMENT, U.S. TREASURY DEPARTMENT, INTERNAL REVENUE SERVICE, NOREEN BAVARO, I.R.S. Agent and UNITED STATES OF AMERICA |
| 13-1633 |
| May 15, 2013 |
| U.S. Court of Appeals, Fourth Circuit |
| Tax Suits |
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