Kobus v. United States

OPINION & ORDER

DAMICH, Judge:

This is a tax refund case concerning penalties that the Internal Revenue Service (“IRS”) assessed on and collected from Plaintiff Louis Robus, Jr. The main issue in this ease is whether it was proper for the IRS to assess Robus with tax penalties for his role in allowing his corporation, Village Turf, Inc., to fail to pay over to the government the taxes it had withheld from its employees’ paychecks (“withholding taxes”). Robus claims he is entitled to a refund of all amounts the IRS has collected from him. The Government counterclaims to collect the unpaid…