Legal Opinion
Staff IT, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided March 22, 2007No. 06-20292PublishedCited by 21 opinions
1Opinion of the Court
WIENER, Circuit Judge:
Plaintiff-Appellant Staff IT, Inc. (“S.I.”) failed to file, pay, and deposit payroll taxes during the course of three tax quarters. The Internal Revenue Service (“IRS”) initiated collection proceedings against S.I., seeking the unpaid taxes, interest on them, and penalties for S.I.’s failure timely to file, pay, and deposit such taxes. After the IRS Office of Appeals administratively sustained a proposed levy, S.I. filed a com plaint in the district court, contending that, because of financial hardship, it should be excused from paying the penalties. The district court…
2Cases cited10 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Abarca v. Metropolitan Transit AuthorityCourt of Appeals for the Fifth Circuit · 2005
- Francis A. Collins, (87-5580), (87-5581) v. United States of America, (87-5580), (87-5581)Court of Appeals for the Sixth Circuit · 1988
- Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 2003
- Brewery, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1994
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Burks v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- Sterling Commercial Credit-Michigan, LLC v. Phoenix Industries I, LLCDistrict Court, District of Columbia · 2011
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- NPR Investments, L.L.C. Ex Rel. Roach v. United StatesCourt of Appeals for the Fifth Circuit · 2014
- Conway v. United StatesCourt of Appeals for the Fifth Circuit · 2011
16 more not listed; retrieve them via the Exa API.