In re DeMarco

ORDER ON MOTION TO DETERMINE TAX LIABILITY

PAUL M. GLENN, Bankruptcy Judge.

THIS CASE came before the Court for a final evidentiary hearing to consider the Motion to Determine Tax Liability filed by the Debtor, Lou DeMarco, Jr. Prior to the filing of this case, the Internal Revenue Service had assessed a trust fund recovery penalty against the Debtor as a “responsible person” pursuant to § 6672 of the Internal Revenue Code. The Debtor denies that he was a “responsible person” within the meaning of the statute, and denies that he willfully failed to collect, account for, or pay over any federal…