What is the state of the law in relation to the interpretation of section 7434 of the Tax Code?

Respondents brief essentially concedes the point, its argumentfor some reason buried in the last pages of their briefunpersuasive. That argument is all of one and a half pages, an argument that cites not one authority, conceding appellants position that a verdict on the section 7434 claim would have required the jury to conclude that appellants, acting with subjective bad faith, intentionally issued a fraudulent information tax return. (See Leon v. Tapas & Tintos, Inc. (S.D. Fla. 2014) 51 F.Supp.3d 1290, 1297 ; Gidding, supra, 2015 WL 6871990, *5*6, 2015 U.S. Dist. LEXIS 151947, *16*18, and cases there cited; Seijo v. Casa Salsa, Inc. (S.D. Fla. 2013) 2013 WL 6184969, *7*8, 2013 U.S. Dist. LEXIS 167205, *23*25.)