Legal Opinion
United States v. Landau
Court of Appeals for the Second Circuit
Decided August 25, 1998No. Nos. 97-6139, 97-6165PublishedCited by 99 opinions
1Opinion of the Court
PARKER, Circuit Judge:
This appeal concerns the assessment of tax penalties against Nathan Unger and Robert Landau under 26 U.S.C. § 6672 for the failure of their former employer, Robert Landau Associates (“RLA”), to remit withholding and Federal Insurance Contributions Act (“FICA”) taxes to the United States Internal Revenue Service (“IRS” or “Government”) as required under 26 U.S.C. § 7501(a). In 1987, the IRS made separate penalty assessments against Unger and Landau, and seized all of Unger’s available assets. Unger brought an action seeking a refund; the IRS counterclaimed for the unpaid…
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3Cited by99 opinions
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