United States Sixth Circuit

Decedent's voluntary commencement of a contractual relationship with a bank that limited but did not deprive him of his ability to pay trust fund taxes, together with his repeated payments to creditors other than the federal government, constituted a willful failure to pay trust fund taxes under Internal Revenue Code section 6672(a).

Appellate Information

• Decided 01/07/2004
• Published 01/07/2004

Judges

• Before DAUGHTREY, MOORE, and SUTTON, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• David G. Umbaugh (argued and briefed), Umbaugh & Sharp, Hudson, OH, for Appellant.


• For Appellees:
  
• Karen D. Utiger (argued and briefed), Teresa E. McLaughlin (briefed), United States Department of Justice, Washington, DC, Annette G. Butler (briefed), Assistant United States Attorney, Cleveland, OH, for Appellee.