Sylvester v. United States

DECISION AND ORDER

REYNOLDS, District Judge.

Philip R. Sylvester (“Sylvester”) has a dispute with the Internal Revenue Service (“IRS”) involving employees’ withholding taxes. The IRS has determined that three corporations (National Flour .Company, Midwest Bakery Suppliers, Inc., and Country Maid Bakery Inc.'), had not turned over to the IRS the withholding taxes that were collected by the corporations. Although each corporation allegedly failed to turn over taxes during different time periods, Sylvester was associated with all three. The IRS claims that Sylvester was the person responsible for…