Tommy D. Morgan v. United States

For the reasons articulated in the district court’s memorandum opinion and order, Morgan v. United States, 90-1 U.S.Tax Cas. (CCH) H 50,106, Unempl.Ins. Rep. (CCH) ¶ 15407A (N.D.Tex. January 25, 1990) (available on WESTLAW, 1990 WL 39106) (reprinted as Appendix), we affirm the district court’s ruling that Morgan was a responsible person and acted willfully within the meaning of 26 U.S.C. § 6672(a).

Morgan’s liability established, we remand the case for resolution of Morgan’s claim that the penalty should be reduced by $12,000. In his deposition, he testified that he remitted that amount to the…