United States Seventh Circuit

In a suit to recover back payroll taxes for a day-care center which were assessed personally against plaintiff-director, summary judgment for defendant is affirmed where: 1) plaintiff was a "responsible person"; 2) plaintiff willfully failed to pay the day care's taxes; 3) plaintiff was not exempt from the trust fund recovery penalty; 4) defendant was not estopped from assessing the tax against plaintiff; and 5) defendant's failure to turn over evidence did not preclude summary judgment.

Appellate Information

• Argued 01/18/2008
• Decided 10/08/2008
• Published 10/08/2008

Judges

• WILLIAMS, Circuit Judge., Before BAUER, WILLIAMS, and SYKES, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Gerald E. Kubasiak, Manuel J. Placencia, Jr. (argued), Kubasiak, Fylstra, Thorpe & Rotunno, Chicago, IL, for Plaintiff-Appellant.


• For Appellees:
  
• Regina S. Moriarty (argued), Department of Justice, Washington, DC, for Defendant-Appellee.