HOWARD v. UNITED STATES

No. 82-1461.

711 F.2d 729 (1983)

Waymon Leon HOWARD, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

August 12, 1983.


Attorney(s) appearing for the Case

Jackson, Walker, Winstead, Cantwell & Miller, Anderson Wallace, Jr., Dallas, Tex., for plaintiff-appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard Farber, Patricia A. Willing, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before CLARK, Chief Judge, THORNBERRY and RANDALL, Circuit Judges.


THORNBERRY, Circuit Judge:

INTRODUCTION:

Appellant Waymon Leon Howard [Howard] appeals the district court's grant of summary judgment to the United States finding him personally liable for unpaid federal withholding taxes owed the Internal Revenue Service by his employer. Concluding that Howard was a "responsible person" who, without reasonable cause, willfully failed to collect and pay over these taxes, we affirm.

FACTS:

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