Johnson v. United States

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Plaintiff filed suit against the government, seeking a refund of payments on a federal withholding tax penalty assessed against her under 26 U.S.C. 6672. The government counterclaimed against plaintiff and her husband to reduce to judgment the remaining balance of the trust fund recovery penalties assessed against them. The district court granted summary judgment to the government. The court affirmed the district court's grant of summary judgment against the husband individually where he did not provide a basis of law for his contention that the assessment of the 100% penalty against him was not made within the limitation period set forth in section 6672; affirmed the district court's grant of summary judgment against plaintiff because the undisputed record showed that she was properly liable for the 100% penalty where she was a "responsible person" under section 6672 during the relevant tax periods and where she "willfully" failed to see that the withholding taxes were paid; and affirmed the district court's determination of the amounts of the respective tax liabilities under section 6672. View "Johnson v. United States" on Justia Law