Anderson v. United States

MEMORANDUM OPINION AND ORDER

SHADUR, Senior District Judge.

This action has followed the typical pattern of cases that deal with the imposition of individual penalties under 26 U.S.C. § 6672(a),1 arising out of a corporate employer’s failure to pay withholding taxes to the United States:

1. Robert Anderson (“Anderson”) originally paid a small portion of the assessed penalty and has sued for refund of that amount, conferring District Court jurisdiction under 28 U.S.C. § 1346(a)(1).

2. In addition to answering Anderson’s Complaint, the United States filed a counterclaim against Anderson for…