United States v. Hays

EBEL, Circuit Judge.

This case concerns the effect of a state partnership statute on a retired partner’s liability for federal employment taxes owed by a dissolved partnership. The precise issue is whether, under the Uniform Partnership Act as adopted by Colorado, one partner’s agreement with the Internal Revenue Service (“IRS”) to pay the dissolved partnership’s past-due employment taxes serves to discharge the other partner from liability for those taxes. The district court held that the second partner remains liable, and we affirm.1

The facts are not in dispute. John R. Hays and appellant…