Brewery, Inc. v. United States

BATCHELDER, Circuit Judge.

Plaintiff Brewery, Inc. (dba “Bogey Inn”) brought this action to recover a refund of penalties assessed by the Internal Revenue Service (IRS) for failure to timely pay employee withholding and social security (FICA) taxes and failure to timely deposit these taxes pursuant to 26 U.S.C. §§ 6651(a)(2) and 6656. Plaintiff appeals the district court’s grant of summary judgment in favor of the government.

I

In 1987, the owners of the Bogey Inn decided to expand and remodel their restaurant. This expansion required the installation of a new sewage system, the expense of which…