United States Eighth Circuit
Anuforo v. Comm'r of Internal Rev., 09-2375
In a challenge to penalties for incomplete tax payments imposed by the IRS, summary judgment for defendant is affirmed where: 1) even if the government did fail to serve notice and demand of the assessments upon plaintiff, the government could still bring its counterclaim against plaintiff regarding certain penalties; and 2) the record was replete with evidence that plaintiff had knowledge of his outstanding trust-fund employment tax debts, and nevertheless continued to make payments to other creditors and to employees.
Appellate Information
- Decided 08/04/2010
- Published 08/04/2010
Judges
- William J. Riley
Court
- United States Eighth Circuit