United States v. Sage

OPINION AND ORDER

KEENAN, District Judge.

Plaintiff, the United States of America, moves for summary judgment against Defendant, Richard Sage (“Sage”), to reduce to judgment a trust fund penalty assessed against Defendant for the unpaid withholding tax obligations of Defendant’s former corporation. For the reasons discussed below, Plaintiffs motion is granted.

Background 1

From February 1984 through January 1985, the tax period in question, Sage was the Chief Executive Officer (“CEO”) of OTI, Inc. (“OTI”), a company headquartered in Farmington, New Mexico, and he held himself out as OTI’s…