Anson Asbury was quoted in the December 16, 2019 edition of Tax Notes questioning the application of penalties as asserted by the Department of Justice in Zak v. U.S. Anson agreed with the Judge’s determination that the consultant in the case was not an appraiser. However, he also questioned how an appraiser might be subject to penalties as a tax return preparer. Referring to the Judge’s ruling on that point he said, “I’m not sure if the statutory construction supports it here”