Earthmovers, Inc. v. United States (In Re Earthmovers, Inc.)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This proceeding is before the Court upon a Complaint for a declaratory judgment to determine Earthmovers’ liability for FICA and FUTA employee withholding taxes owed to the United States of America, Internal Revenue Service (hereinafter “IRS”) for Earth-movers’ employees leased from Defendant, Sunshine Staff Leasing, Inc. (hereinafter “Sunshine”). Earthmovers’ Complaint also contains a count for damages against Sunshine, in the event that the Court finds that Earthmovers is liable for the taxes. A trial was held on June 5,…