Mulee v. United States

MEMORANDUM OPINION AND ORDER

ASPEN, District Judge:

In this civil tax case plaintiff Dennis Mulee (“Mulee”) seeks a refund of $4,731.89 he paid against an assessment of $94,639.96 by the Internal Revenue Service (“IRS”) pursuant to section 6672 of the Internal Revenue Code (“IRC”) of 1954, 26 U.S.C. § 6672 (1982), as a responsible person of the Denalco Corporation (“Denalco”) for the entire third quarter of 1981 and part of the fourth quarter of 1981.

On October 29, 1984, a delegate of the Secretary of the Treasury made an assessment against Mulee for a 100% penalty of $94,639.96 under the…