United States Ninth Circuit

26 USC 7202, which requires employers to account and pay employees' withholding taxes, penalizes the failure to perform either activity and does not require the failure to do both.

Appellate Information

• Argued 06/14/2001
• Decided 09/24/2001
• Published 09/24/2001

Judges

• LAY, Circuit Judge:, Before:  SCHROEDER, Chief Judge, LAY and BOOCHEVER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• Katherine Alfieri, Law Offices of Katherine Alfieri, San Francisco, California, for the defendant-appellant., Robert E. Lindsay and S. Robert Lyons, United States Department of Justice, Tax Division, Washington, D.C., for the plaintiff-appellee.