Legal Opinion
United States v. Berg
District Court, E.D. California
Decided October 5, 1999No. CV-98-5628 OWW LJOPublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
WANGER, District Judge.
I. INTRODUCTION
On May 4, 1998, the United States filed suit to enforce various tax liens recorded against real property owned by Defendant Gordon D. Berg. (Doc. 1) The liens resulted from Berg’s failure to pay federal employment taxes. Specifically, as an employer, he failed to pay Federal Insurance Contribution Act Taxes (hereinafter Form 941 or FICA taxes) for various tax periods between the tax period ending March 31,1979 and the tax period ending December 31, 1984 (PL Facts II3 - 86); and Federal Unemployment Tax Act taxes (hereinafter…
2Cases cited33 opinions
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- Sandin v. ConnerSupreme Court of the United States · 1995
- Gary R. Eitel v. William D. McCoolCourt of Appeals for the Ninth Circuit · 1986
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