Jeffrey K. Bergmann; Kristine K. Bergmann v. Commissioner of Internal Revenue

UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
JEFFREY K. BERGMANN; KRISTINE
K. BERGMANN,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 12-70259
Tax Ct. No. 20894-05
ORDER
Before: GOULD and PAEZ, Circuit Judges, and HUFF, District Judge.*
The Petition for Panel Rehearing filed by Petitioners on February 28, 2014 is
DENIED.
The memorandum disposition filed on January 10, 2014 is AMENDED as
follows.
On page three, the sixth sentence of the first full paragraph states:
In March 2004, shortly after KPMG gave the IRS a list of SOS
participants including the Bergmanns, they filed an amended return
for 2001 removing all the previously-claimed losses and reporting and
paying an additional $205,979 in taxes.
FILED
APR 01 2014
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
* The Honorable Marilyn L. Huff, District Judge for the U.S. District
Court for the Southern District of California, sitting by designation.

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That sentence is deleted in its entirety and replaced with:
In March 2004, shortly before KPMG gave the IRS a list of SOS
participants including the Bergmanns, they filed an amended return
for 2001 removing all the previously-claimed losses and reporting and
paying an additional $205,979 in taxes.
The second to last sentence of the memorandum disposition states:
In this case, once KPMG had been told of an investigation and given
the Bergmanns’ names to the IRS, the record fails to demonstrate that
their amended return was voluntary or saved IRS resources.
That sentence is deleted in its entirety and replaced with:
In this case, KPMG had been told of an investigation. The record
does nothing to establish that the amended return was voluntary or
saved the IRS resources.
No further petitions for rehearing or rehearing en banc will be
accepted.
IT IS SO ORDERED.

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