United States Seventh Circuit

Plaintiff's suit for a refund of paid tax penalties, assessed for failure to timely file employment tax returns, is dismissed where plaintiff has not established reasonable cause to excuse its nonpayment of taxes.

Appellate Information

• Argued 11/12/2004
• Decided 12/06/2004
• Published 12/06/2004

Judges

• BAUER, Circuit Judge., Before BAUER, MANION, and EVANS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Phillip H. Hamilton (argued), Farrell, Hunter, Hamilton & Julian, Godfrey, IL, for Plaintiff-Appellant.


• For Appellees:
  
• Traci L. Lovitt (argued), Department of Justice Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.