Legal Opinion
Ross v. United States
District Court, District of Columbia
Decided June 14, 2013No. Civil Action No. 2012-0742PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
JAMES E. BOASBERG, District Judge.
More than six years ago, Plaintiff Peter Ross pled guilty to tax evasion resulting from his failure to pay employment taxes on behalf of Spectrum Ltd., an acrylic-furniture company he solely owned. As a result of the plea, Ross was ordered to serve 60 months of probation and pay $203,651.43 in restitution. Independent of the plea, he was also assessed approximately $146,000 in civil penalties under 26 U.S.C. § 6672, a provision of the tax code that allows the IRS to hold officers personally liable for certain taxes that the corporation fails…
2Cases cited25 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Holcomb, Christine v. Powell, DonaldCourt of Appeals for the D.C. Circuit · 2006
- United States v. JanisSupreme Court of the United States · 1976
- Etim U. Aka v. Washington Hospital CenterCourt of Appeals for the D.C. Circuit · 1998
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3Cited by1 opinion
- United States v. DavitianDistrict Court, District of Columbia · 2021