Brown v. United States, Internal Revenue Service (In Re Brown)

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Plaintiff Gary Ray Brown (hereinafter “debtor”) seeks a determination that he owes no debt to the United States of America, Internal Revenue Service (hereinafter “IRS”) as a responsible officer of Hermitage W.H. Family Restaurant, Inc. (hereinafter “Hermitage”) for unpaid employee federal withholding taxes. He denies that he was a responsible person with respect to Hermitage for purposes of 26 U.S.C. § 6672 and denies that any failure on his part to pay the taxes was willful. IRS maintains that debtor was a responsible person and contends…