New Case: Vandenheede v. Vecchio

In Vandenheede v.Vecchio, Mary C. Vandenheede sued for alleged tax fraud under 26 U.S.C. § 7434.  The U.S. District Court for the EasternDistrict of Michigan granted Defendants’ motion for summary judgment, findingthat violations of §7434(a) fall on the “filer,” not on every person involved in the return’spreparation. 

The U.S. Court of Appeals for the Sixth Circuit affirmed,finding Vandenheede failed to provide particularized facts showing Defendantsknowingly issued false returns and failed to suggest different or preferableways Defendants should’ve categorized payements. 

See Steve Dawson& Tiffany McKenzie, Federal AppellateCourt Affirms Dismissal of Widow’s Action for Damages Against Trustees forFiling Fraudulent Information Return, Bryan Cave Fiduciary Litigation, Oct.10, 2013.