KELLER v. U.S.

Civ. No. 94-2111.

889 F.Supp. 359 (1995)

Jim KELLER and Ron Keller, Plaintiffs, v. UNITED STATES of America, Defendant. UNITED STATES of America, Counterclaim Plaintiff, v. Jim KELLER; Ron Keller; Steve Keller; and Franklin Keller, Counterclaim Defendants.

United States District Court, W.D. Arkansas, Fort Smith Division.

April 5, 1995.


Attorney(s) appearing for the Case

Oscar Stilley, Ft. Smith, AR, for plaintiffs.

Raymond R. Mulera, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant.


MEMORANDUM OPINION

H. FRANKLIN WATERS, Chief Judge.

The United States assessed a "100% penalty" of $14,270.90 against plaintiffs and counterclaim defendants pursuant to Section 6672 of the IRS Code of 1986, 26 U.S.C. § 6672, for failure to pay employment withholding taxes.

In this action, plaintiffs, Jim Keller and Ron Keller, seek a refund of monies they have paid pursuant to that penalty. Plaintiffs also seek an abatement of the remainder...

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