The IRS audited the former owner of a construction company and the targeted principal alleges he ultimately won the audits, however he alleged that his former partner and the Bennington Bank had conspired to submit false business records to the IRS in order to harm him. The audited partner sued the bank and his former partner but the district Court dismissed on Rule 12b6. Nebraska Supreme court affirms 12b6 dismissal because the Plaintiff's complaint fraud, misrepresentation, and conspiracy apply only when the defendants make the misrepresentations to the Plaintiff and not to third parties. Supreme Court however does not charge the Plaintiff attorney fees because his theory of recovery was "plausible." Brummels v. Tomasek, S-05-1548 brumes set forth four separate claims for relief entitled “Fraud,” “negligent Misrepresentation,” “Fraudulent Concealment,” and “Conspiracy.” brumes alleged, inter alia, that appellees had prepared and submitted false information to the Internal revenue service (IRS), allegedly involving Plaintiff’s misappropriation of funds and unreported income, and that appellees concealed exonerating information from the IRS. Supreme Court concludes that the district court did not err in sustaining appellees’ rule 12(b)(6) motions to dismiss and in dismissing Brummels’ complaint. We further conclude that the district court did not abuse its discretion in denying Tomasek and MJr’s motion for attorney fees. the decisions of the district court are affirmed