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BRADLEY v. U.S.

No. 550, Docket 90-6206.

936 F.2d 707 (1991)

Charles E. BRADLEY and David P. Agnew, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 24, 1991.

Attorney(s) appearing for the Case

Martin A. Stoll, New York City, for plaintiffs-appellants.

Robert I. Baker, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Kenneth L. Greene, Attys., Tax Div., Dept. of Justice, Washington, D.C., Stanley A. Twardy, Jr., U.S. Atty., D.Conn., Hartford, Conn., of counsel), for defendant-appellee.

Before ALTIMARI and MAHONEY, Circuit Judges, and SPRIZZO, District Judge.

MAHONEY, Circuit Judge:

The Internal Revenue Code requires employers to deduct income and social security taxes from their employees' wages, and to hold these sums in trust for the United States. 26 U.S.C. §§ 3102(a), 3402(a), 7501(a) (1988). In addition, 26 U.S.C. § 6672(a) (1988)1 provides that officers or employees of a corporation who willfully fail to collect and pay over these "trust fund taxes" are liable to a penalty...

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