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TAYLOR v. I.R.S.

No. 94-5162.

69 F.3d 411 (1995)

Donald P. TAYLOR, Plaintiff-Appellant v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

October 24, 1995.

Attorney(s) appearing for the Case

E. John Eagleton, Eagleton, Eagleton & Harrison, Inc., Tulsa Oklahoma, for Plaintiff-Appellant.

Teresa E. McLaughlin, Attorney, Tax Division, Department of Justice, Washington, D.C. (Annette M. Wietecha, Attorney, Tax Division, Department of Justice, Washington, D.C., Stephen Charles Lewis, U.S. Attorney, Tulsa, Oklahoma, with her on the brief), for Defendant-Appellee.

Before BALDOCK, BRORBY, and LUCERO, Circuit Judges.

BALDOCK, Circuit Judge.

The Internal Revenue Code requires employers to withhold federal social security and income taxes from the wages of their employees and pay them over to the government. 26 U.S.C. §§ 3102(a), 3402(a), 3403. When an officer or employee of a corporation fails to remit withheld taxes to the government, he may be subject, inter alia, to the penalty provisions of 26 U.S.C. § 6672. Specifically, the penalty under § 6672...

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