CINCINNATI - A Sixth Circuit U.S. Court of Appeals panel on April 11 found that a U.S. Tax Court judge did not err in refusing to impose spoliation sanctions against the Internal Revenue Service for the destruction of records after finding that the plaintiffs were unable to demonstrate that the agency discarded the records with a culpable state of mind and did so willfully (Charles L. Garavaglia, et al. v. Commissioner of Internal Revenue, No. 12-1438, 6th Cir.; 2013 U.S. App. LEXIS 7433)....(read more)Image may be NSFW.
Clik here to view.
Clik here to view.
