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HOCHSTEIN v. U.S.

No. 625, Docket No. 89-6190.

900 F.2d 543 (1990)

Arnold HOCHSTEIN, Plaintiff-Appellee, Counterclaim Defendant, v. UNITED STATES of America, Defendant-Appellant, Counterclaim Plaintiff.

United States Court of Appeals, Second Circuit.

Decided April 3, 1990.

Attorney(s) appearing for the Case

Craig A. Stewart, Asst. U.S. Atty., S.D. N.Y. (Otto G. Obermaier, U.S. Atty., Nancy Kilson, James L. Garrity, Jr., Asst. U.S. Attys., S.D.N.Y., New York City, of counsel), for defendant-appellant, counterclaim plaintiff.

Stephen R. Sugrue (Lowenthal, Landau, Fischer & Ziegler, New York City, of counsel), for plaintiff-appellee, counterclaim defendant.

Before KAUFMAN, MESKILL and NEWMAN, Circuit Judges.

MESKILL, Circuit Judge:

In this appeal we consider the circumstances under which an individual may be held personally liable pursuant to 26 U.S.C. § 6672 for withholding and Federal Insurance Contributions Act (FICA) tax payments that his former employer failed to make. Pursuant to section 6672, the Internal Revenue Service (IRS) assessed against plaintiff Hochstein a penalty equivalent to the amount of withholding and...

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