THOMSEN v. U.S.

No. 89-1130.

887 F.2d 12 (1989)

Edgar B. THOMSEN, Jr., Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided September 29, 1989.


Attorney(s) appearing for the Case

James E. Purcell, with whom Partridge, Snow & Hahn, Providence, R.I., was on brief for plaintiff, appellant.

James H. Love, Tax Div., Dept. of Justice, with whom James I.K. Knapp, Acting Asst. Atty. Gen., Pomona, Cal., Lincoln C. Almond, U.S. Atty., Providence, R.I., Gary R. Allen and William S. Estabrook, Tax Div., Dept. of Justice, Washington, D.C., were on brief for the U.S.

Before CAMPBELL, Chief Judge, and REINHARDT and TORRUELLA, Circuit Judges.


LEVIN H. CAMPBELL, Chief Judge.

On December 22, 1986, the Internal Revenue Service assessed a penalty under section 6672 of the Internal Revenue Code against plaintiff-appellant Edgar B. Thomsen, Jr. for unpaid federal employment taxes withheld from the wages of employees of C & K Restaurant Supply, Inc. ("C & K") for the second, third, and fourth quarters of 1984. On February 26, 1987, Thomsen paid to the IRS under protest the sum of $13,644.11 representing...

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