UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT JAMES TARPEY, No. 22-35208

Plaintiff-Appellant, D.C. No. 2:17-cv- 00094-BMM v. UNITED STATES OF AMERICA, OPINION

Defendant-Appellee.

Appeal from the United States District Court for the District of Montana Brian M. Morris, District Judge, Presiding

Argued and Submitted April 12, 2023 Seattle, Washington

Filed August 17, 2023

Before: M. Margaret McKeown, Jay S. Bybee, and Roopali H. Desai, Circuit Judges.

Opinion by Judge McKeown 2 TARPEY V. USA

SUMMARY *

Tax

The panel affirmed the district court’s judgment imposing over $8 million in penalties against taxpayer for promoting a tax-avoidance scheme that involved charitable deductions claimed in connection with the donation of unwanted timeshares. Taxpayer formed Project Philanthropy, Inc., d/b/a/ Donate for a Cause (DFC), a no