Shirley Zingg v. Department of the Treasury, Irs.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that we have “repeatedly” approved the Douglas factors “as a basis for determining the reasonableness of a penalty”
• explaining that Douglas “requires” the employing agency to consider the twelve factors but “does not mandate that any particular factor be given special treatment! ] or that all factors be considered in every case without regard to their relevancy”
• emphasizing that an agency has “broad discretion to determine the appropriate penalty”
• arguing his achievements were not “properly con- sidered”

Source: CourtListener parenthetical corpus (CC0).