Heimark v. United States

OPINION

RADER, Judge.

In 1982, the Internal Revenue Service (IRS) assessed a penalty of $68,513.78 against Andrew B. Heimark (plaintiff) for failure to pay the employment taxes of Getting Services, Inc. (GSI or corporation) during 1979. Plaintiff paid $350.94 of the penalty in 1986 and now seeks a refund of that amount. Defendant has counterclaimed for the unpaid balance of the penalty assessed under Section 6672 of the Internal Revenue Code (IRC), 26 U.S.C. § 6672(a) (1982 & Supp.1985).

After a trial held on May 22, 1989, this court determines that plaintiff was not responsible for collecting,…