Legal Opinion
Paul Jean v. United States
Court of Appeals for the First Circuit
Decided March 8, 2005No. 04-1121PublishedCited by 10 opinions
1Opinion of the Court
STAHL, Senior Circuit Judge.
The Internal Revenue-Service (“IRS”), acting pursuant to 26 U.S.C. § 6672, assessed a penalty against Appellant Paul Jean (“Paul”), an employee of Focus Financial Services (“Focus”), for unpaid income and social security taxes withheld from the wages of Focus’ employees in 1992. Paul paid a portion of the assessment and, after exhausting his administrative remedies, sued the IRS in the United States District Court for the District of Massachusetts for a refund and an abate ment of the balance of the assessment. 1 The government filed a counterclaim, seeking to…
2Cases cited16 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Ralph H. Brown v. United States of America, Defendant-Third Party v. Don R. Sibley, Third PartyCourt of Appeals for the Third Circuit · 1979
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Castaneda Castillo v. Holder, Jr.Court of Appeals for the First Circuit · 2013
- Dalton, Jr. v. Commissioner of IRSCourt of Appeals for the First Circuit · 2012
- Schiffmann v. United StatesCourt of Appeals for the First Circuit · 2016
- United States v. Paolo (In Re Paolo)Court of Appeals for the First Circuit · 2010
- Moulton v. United StatesCourt of Appeals for the First Circuit · 2005
5 more not listed; retrieve them via the Exa API.