330 WEST HUBBARD RESTAURANT CORP. v. U.S.

No. 99-1137.

203 F.3d 990 (2000)

330 WEST HUBBARD RESTAURANT CORPORATION, doing business as Coco Pazzo, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 15, 2000.

As Amended February 22, 2000.


Attorney(s) appearing for the Case

Tracy J. Power, Thomas W. Power (argued), Power & Power, Arlington, VA, for Plaintiff-Appellant.

Bruce R. Ellisen (argued), Jeffrey Meyer, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appelleee.

Before COFFEY, EASTERBROOK and ROVNER, Circuit Judges.


COFFEY, Circuit Judge.

Plaintiff 330 West Hubbard Restaurant Corporation operates a restaurant named "Coco Pazzo" in Chicago, Illinois.1 Coco Pazzo filed this action in the Northern District of Illinois challenging the Internal Revenue Service's (IRS's) aggregate method of assessing and collecting the employer's share of Federal Insurance Contribution Act (FICA) taxes on tips received by its restaurant employees as well as seeking a refund...

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