Vir v. United States

Tax; Motion to Dismiss; RCFC 12(b)(1); 26 U.S.C. § 6672; Trust Fund Recovery Penalty; Full Payment Rule; Divisible Taxes.

OPINION

HORN, J.

FINDINGS OF FACTS

This is a tax refund case involving the trust- fund recovery penalty assessed under 26 U.S.C. § 6672' (2012). 1 Plaintiff Jay R. Vir was formerly an officer of his employer NGTV. 2 While plaintiff was an officer, NGTV did not pay its employment taxes for the quarters ending December 31, 2008, March 31, 2009, June 30, 2009, and September 30, 2009. Based on the failure to pay these taxes, on April 19, 2012, the Internal Revenue Service (IRS)…