United States Eleventh Circuit

A company's incorporator and vice-president, who was also a significant shareholder, is a responsible person under 26 U.S.C. section 6672, for willful failure to perform a duty to pay over federal employment taxes, even where he was less culpable than others.

Appellate Information

• Decided 09/11/2002
• Published 09/11/2002

Judges

• SILER, Circuit Judge:, Before EDMONDSON, Chief Judge, and CARNES and SILER , Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Banks Thomas Smith,Hall & Smith, Dothan, AL, for Plaintiff-Appellant.


• For Appellees:
  
• Paula K. Speck, Richard Farber, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.