ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES

This court affirmed the district court’s judgment, which held that valuation-misstatement penalties were inapplicable under existing Circuit precedent. Woods v. United States, 471 Fed.Appx. 320 (5th Cir. 2012). On certiorari to resolve a Circuit split, the Supreme Court reversed. United States v. Woods, — U.S. -, 134 S.Ct. 557, 187 L.Ed.2d 472 (2013).

As the Supreme Court has now decided the issue raised on appeal and reversed our decision, we reverse the judgment of the district court and remand for proceedings consistent with the order of the Supreme Court.

REVERSED AND REMANDED.