Court of Appeals for the Ninth Circuit November 22, 1993, 91-36255 (Lawrence M. Richey v. United States Internal Revenue Service)

CYNTHIA HOLCOMB HALL, Circuit Judge:

The Internal Revenue Service appeals from the district court’s judgment on a jury verdict in favor of Lawrence Richey in Rich-ey’s action for return and abatement of civil penalties imposed for preparing false tax returns, pursuant to 26 U.S.C. § 6694.