White v. United States

OPINION

HORN, Judge.

The above-captioned case comes before the court ■ on defendant’s motion for summary judgment and plaintiffs cross-motion for summary judgment pursuant to Rule 56 of the Rules of the United States Court of Federal Claims (RCFC). The plaintiff filed this complaint against the United States in *475an attempt to recover a tax penalty assessed to him pursuant to 26 U.S.C. § 6672 (1988).

The plaintiff argues that payments made to the Internal Revenue Service (IRS) were properly designated by him to be applied to his employment tax liability for the first, second, third, and fourth…