UNITED STATES v. POMP

No. 81-266-Orl-Civ-R.

538 F.Supp. 513 (1982)

UNITED STATES of America, Plaintiff, v. Howard POMP, Defendant.

United States District Court, M. D. Florida, Orlando Division.

January 25, 1982.


Attorney(s) appearing for the Case

George T. Rita, Trial Atty., Tax Div., Kendell W. Wherry, Asst. U. S. Atty., U. S. Dept. of Justice, Washington, D. C., Orlando, Fla., for plaintiff.

R. Lee Bennett, of Peirsol, Boroughs, Grimm & Bennett, Orlando, Fla., for defendant.


MEMORANDUM OF DECISION

JOHN A. REED, Jr., District Judge.

On 22 May 1981, the United States filed a complaint against defendant Howard Pomp to recover $57,071.79 as a penalty assessed by the Internal Revenue Service against the defendant for failing to collect and pay over to the IRS certain withholding and social security taxes. Defendant's answer and exhibits, however, show that the appellate division of the IRS determined on 29 June 1978 that defendant...

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