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BOWEN v. U.S.

No. 87-1235.

836 F.2d 965 (1988)

James N. BOWEN, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. Betty G. BOWEN, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

February 5, 1988.

Attorney(s) appearing for the Case

David M. Moore, Atty., Michael L. Paup, Chief, Appellate Section, Tax Div., U.S. Dept. of Justice, Roger M. Olsen, Asst. Atty. Gen., Richard Farber, Atty., Washington, D.C., for defendant-appellant.

El Link Beck, El Paso, Tex., for plaintiff-appellee.

Before GOLDBERG, POLITZ, and DAVIS, Circuit Judges.

POLITZ, Circuit Judge:

The Internal Revenue Service assessed a penalty against James N. Bowen and Betty G. Bowen for $253,100.59 under § 6672 of the Internal Revenue Code of 19541 for the willful failure to account for and pay over to the government certain federal income and social security taxes withheld from the wages of the employees of Bowen Industries, Inc. during the fourth quarter of 1983. The Bowens paid a total of $1,446...

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