Monday v. United States

OPINION AND ORDER ON DEFENDANT’S MOTION FOR JUDGMENT NOTWITHSTANDING THE VERDICT, OR FOR A NEW TRIAL

REYNOLDS, District Judge.

INTRODUCTION

This opinion on the Government’s motions after verdict is primarily concerned with the proper construction of the word “willfully” as used in § 6672 of the Internal Revenue Cede.1 The Government, in effect, claims that the word “willfully” does not include the concept of reasonable cause and in effect means “knowingly.”

This court believes that the word in the statute has a meaning which in part encompasses the concept that where the failure to do the…