DOMANUS v. U.S.

No. 91-1787.

961 F.2d 1323 (1992)

Gerald G. DOMANUS, Plaintiff-Counterdefendant-Appellant, v. UNITED STATES of America, Defendant-Counterplaintiff-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 22, 1992.

As Amended April 23, 1992.


Attorney(s) appearing for the Case

Lawrence C. Rubin, Durward J. Gehring, Arvey, Hodes, Costello & Burman, (argued), Bell, Boyd & Lloyd, Chicago, Ill., for plaintiff-counterdefendant-appellant.

Ann L. Wallace, Asst. U.S. Atty., Office of the U.S. Atty., Crim. Div., Chicago, Ill., Gary R. Allen, (argued), Susan E. Buechley, Debra J. Stefanik, Benjamin Norris, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for U.S.

Before BAUER, Chief Judge, and CUDAHY and KANNE, Circuit Judges.


KANNE, Circuit Judge.

The Internal Revenue Code requires employers to withhold federal social security and income taxes ("trust fund taxes") from the wages of their employees. Section 6672 of the Code (26 U.S.C. § 6672) imposes personal liability on those individuals within the corporation who are responsible for paying over withholding taxes to the government and who willfully fail in this duty. In Monday v. United States, 421 F.2d 1210...

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