Legal Opinion
Gann v. United States
United States Court of Federal Claims
Decided March 21, 2017No. 10-359TPublished
1Opinion of the Court
Reconsideration; 26 U.S.C. § 6672; Trust Fund Taxes; Trust Fund Tax Penalty; Willfulness; Reckless Disregard of a Known or Obvious Risk; Implied Designation.
ORDER
ERIC G. BRUGGINK, Senior Judge
On September 16, 2016, we issued a post-trial opinion in this tax refund suit, finding that plaintiff recklessly disregarded the possibility that his company would fail to remit to the Internal Revenue Service (“IRS”) all of the FICA taxes withheld from employee paychecks. The IRS’s imposition of a penalty against plaintiff personally for a willful failure to pay was thus proper under 26 U.S.C. § 6672…
2Cases cited4 opinions
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Feist v. United StatesUnited States Court of Claims · 1979
- Gary Westerman v. United StatesCourt of Appeals for the Eighth Circuit · 2013
- Gann v. United StatesUnited States Court of Federal Claims · 2016