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U.S. v. LANDAU

Nos. 97-6139, 97-6165.

155 F.3d 93 (1998)

UNITED STATES of America, Third-Party-Plaintiff-Appellee, v. Robert LANDAU, Third-Party-Defendant-Appellant, Nathan Unger, Plaintiff. Nathan UNGER, Plaintiff-Appellee, v. Robert LANDAU, Third-Party-Defendant, United States of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided August 25, 1998.

Attorney(s) appearing for the Case

Jerome Kamerman, New York City (Kamerman & Soniker P.C., New York City, Michael J. Gerstein, New York City, of counsel), for Third-Party Defendant-Appellant Landau in No. 97-6139 and for Third-Party-Defendant Landau in No. 97-6165.

Jeffrey Oestericher, Assistant United States Attorney, New York City, (Mary Jo White, United States Attorney for the Southern District of New York, Gideon A. Schor, Assistant United States Attorney, New York City, of counsel), for Third-Party-Plaintiff-Appellee United States of America in No. 97-6139 and for Defendant-Appellant United States of America in No. 97-6165.

Wallace Musoff, New York City (Michael J. Coyle, Law Offices of Wallace Musoff, New York City, of counsel), for Plaintiff Unger in No. 97-6139 and for Plaintiff-Appellee Unger in No. 97-6165.

Before: WINTER, Chief Judge, PARKER, Circuit Judge, and SCHWARZER, District Judge

PARKER, Circuit Judge:

This appeal concerns the assessment of tax penalties against Nathan Unger and Robert Landau under 26 U.S.C. § 6672 for the failure of their former employer, Robert Landau Associates ("RLA"), to remit withholding and Federal Insurance Contributions Act ("FICA") taxes to the United States Internal Revenue Service ("IRS" or "Government") as required under 26 U.S.C. § 7501(a). In 1987, the IRS made separate penalty assessments against...

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