Noffke v. United States

Trial; Tax; 26 U.S.C. § 6672; Responsible Person; Willfulness.

OPINION

HORN, J.

The plaintiff, Mark V. Noffke, brought suit in the United States Court of Federal Claims to recover funds for all four quarters of 2009, after the Internal Revenue Service (IRS) determined that plaintiff was a responsible person to pay employment taxes for BOOMj. com, Inc. (BOOMj), 1 and “plaintiff paid the trust fund portion of the employment tax for one employee for the first, second, third and fourth quarters of 2009 for BOOMj.” Mr. Noffke seeks the refund of the employment taxes paid, and the government has…