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MARTINEZ v. U.S.

No. 09-531T.

SEVERINO MARTINEZ, d/b/a MARTINEZ TRUCKING, Plaintiff, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

January 5, 2012.

Attorney(s) appearing for the Case

Cruz Saavedra , Law Office of Cruz Saavedra, San Pedro, CA, for plaintiff.

S. Starling Marshall , United States Department of Justice, Tax Division, Court of Federal Claims Section, Washington, DC, with whom were John A. DiCicco , Principal Deputy Assistant Attorney General, and Steven I. Frahm , Chief, Court of Federal Claims Section, for defendant. David R. House , of counsel.

OPINION

LAWRENCE S. 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...

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