United States Fourth Circuit

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Johnson v. US, 12-1739

Summary judgment to the government on plaintiffs' suit seeking a refund of payments on a federal withholding tax penalty assessed against her under 26 U.S.C. section 6672, and assessing penalties against plaintiffs for failing to pay their corporation's withholding taxes, is affirmed, where the district court did not err in determining: 1) that the action against Mr. Johnson was not time barred; 2) that Mrs. Johnson was a person responsible for the payment of the corporation's withholding taxes and willfully failed to see that the withholding taxes were paid; and 3) the amounts of defendants' respective tax liabilities.

Appellate Information

  • Decided 11/05/2013
  • Published 11/05/2013

Judges

  • AGEE

Court

  • United States Fourth Circuit

Counsel


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