The 9th Circuit Court of Appeals has held that a trial court has no authority to reduce the penalties imposed by the Internal Revenue Service upon nonprofit organizations for filing their Form 990 tax information returns late. It has reversed a federal District Court decision granting a 75% reduction in the penalties assessed against the Service Employees International Union and a subsidiary. (Service Employees International Union v. U.S., No. 08-16105, 3/17/10.)