Mark Z. Greenberg v. United States of America Department of the Treasury Internal Revenue Service

26 U.S.C. § 6672 provides that a person responsible for withholding and paying over taxes who willfully fails to do so is liable for a penalty equal to the total amount of the unpaid taxes. Because I think the facts of this case do not establish Greenberg’s responsibility as a matter of law, I would reverse the summary judgment of the district court. Hence, I dissent.

Responsibility under § 6672 “is a matter of status, duty or authority, not knowledge.” Quattrone Accountants, Inc. v. IRS, 895 F.2d 921, 927 (3d Cir.1990). A person is responsible within the meaning of § 6672 “if the person has…