Legal Opinion
Martinez v. United States
United States Court of Federal Claims
Decided January 5, 2012No. 09-531TPublishedCited by 2 opinions
1Opinion of the Court
OPINION
MARGOLIS, Senior Judge.
This case arises out of the failure of plaintiff Severino Martinez, d/b/a Martinez Trucking, to pay federal employment taxes for his truck drivers. Plaintiff admits that he originally owed these taxes, but seeks “safe haven” protection under Section 530 of the Revenue Act of 1978. Defendant the United States, acting through the Internal Revenue Service (“IRS”), contends that plaintiff fails to meet Section 530’s reporting consistency requirement because he did not timely file form 1099 returns for his drivers. Defendant argues that under the “physical delivery…
2Cases cited9 opinions
- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Martin L. Springfield, Dba Douglas Motors, Plaintiff-Counter-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1996
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3Cited by2 opinions
- McBrady v. United StatesDistrict Court, D. Minnesota · 2016
- McCaffery v. United StatesUnited States Court of Federal Claims · 2021