Legal Opinion
Donald P. Taylor v. Internal Revenue Service
Court of Appeals for the Tenth Circuit
Decided October 24, 1995No. 94-5162PublishedCited by 46 opinions
1Opinion of the Court
BALDOCK, Circuit Judge.
The Internal Revenue Code requires employers to withhold federal social security and income taxes from the wages of their employees and pay them over to the government. 26 U.S.C. §§ 3102(a), 3402(a), 3403. When an officer or employee of a corporation fails to remit withheld taxes to the government, he may be subject, inter alia, to the penalty provisions of 26 U.S.C. § 6672. Specifically, the penalty under § 6672 can be assessed against any officer or employee of a corporation who: (1) is under a duty to “collect, truthfully account for, and pay over any tax imposed by…
2Cases cited22 opinions
- Wegner v. GrunewaldtCourt of Appeals for the Eighth Circuit · 1987
- In Re Jlj Inc., D/B/A All American Trade Day, Debtor. Karen B. Rush v. Jlj Inc., D/B/A All American Trade Day, Rush Building Company, Inc.Court of Appeals for the Eleventh Circuit · 1993
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
17 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Conoco, Inc. v. StylerCourt of Appeals for the Tenth Circuit · 1996
- Diviney v. Nationsbank of Texas (In Re Diviney)Bankruptcy Appellate Panel of the Tenth Circuit · 1998
- Erwin v. United StatesCourt of Appeals for the Fourth Circuit · 2010
- Finley v. United StatesCourt of Appeals for the Tenth Circuit · 1996
- Davis v. Mather (In Re Davis)Bankruptcy Appellate Panel of the Tenth Circuit · 1999
41 more not listed; retrieve them via the Exa API.