United States Seventh Circuit

In a suit over assessments of FICA taxes on plaintiff's retirement plans for its employees, summary judgment for the government is affirmed where: 1) the IRS properly assessed the plaintiff for FICA taxes for contributions made pursuant to salary reduction agreements under the plans; and 2) plaintiff was also liable for failure-to-deposit and failure-to-pay penalties.

Appellate Information

• Argued 06/03/2008
• Decided 10/29/2008
• Published 10/29/2008

Judges

• TINDER, Circuit Judge., Before KANNE, SYKES, and TINDER, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Edward C. DuMont (argued), Wilmer Hale, Washington, DC, for Plaintiff-Appellant.


• For Appellees:
  
• Kenneth L. Greene (argued), Judith A. Hagley, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.