I.R.S. v. BLAIS

Civ. A. No. 79-2413-K.

612 F.Supp. 700 (1985)

INTERNAL REVENUE SERVICE, Third-Party Plaintiff, v. John F. BLAIS, Third-Party Defendant.

United States District Court, D. Massachusetts.

Judgment June 25, 1985.


Attorney(s) appearing for the Case

John F. Blaise, pro se.

Peter Sklarew, Trial Atty., Tax Div., Washington, D.C., for U.S.


Opinion

KEETON, District Judge.

This action involves the government's attempt to collect $3,032.07 plus interest from John F. Blais as a penalty for failure to collect and pay withholding taxes pursuant to 26 U.S.C. § 6672 (1982). This court's jurisdiction is based upon 28 U.S.C. §§ 1340, 1345 (1982) and 26 U.S.C. § 7402(a) (1982). The evidence was presented in a three day non-jury trial. In light of several issues of first impression...

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