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HOWELL v. U.S.

No. 97-4014.

164 F.3d 523 (1998)

Ronald S. HOWELL, Plaintiff/Third Party-Defendant, v. UNITED STATES of America, Defendant/Third Party-Plaintiff/Appellant, v. Edward B. Rogers, Third Party-Defendant/Appellee.

United States Court of Appeals, Tenth Circuit.

December 29, 1998.

Attorney(s) appearing for the Case

Marion E.M. Erickson, Attorney (Richard Farber, Attorney, Tax Division, Department of Justice, Washington, D.C.; and Scott M. Matheson, Jr., United States Attorney, Salt Lake City, Utah, Of Counsel, with him on the briefs), Tax Division, Department of Justice, Washington, D.C., for Defendant/Third Party-Plaintiff/Appellant.

Joseph Jay Bullock (Karen Bullock Kreeck with him on the brief) of Bullock Law Firm, Salt Lake City, Utah, for Third Party-Defendant/Appellee.

Before SEYMOUR, Chief Judge, EBEL and KELLY, Circuit Judges.

SEYMOUR, Chief Judge.

The Government appeals the district court's grant of judgment as a matter of law in favor of Edward B. Rogers. The court's ruling was based on its conclusion that the assessment of a penalty under I.R.C. § 6672 against Mr. Rogers for willful failure to pay over trust fund taxes was invalid because the Government had not provided Mr. Rogers with information as required by I.R.C. § 6203 and 26 C.F.R. § 301.6203-1. The Government...

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