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REMINGTON v. U.S.

No. 98-11328.

210 F.3d 281 (2000)

William P. REMINGTON, Plaintiff-Counter Defendant-Appellant, v. UNITED STATES of America, Defendant-Counter Claimant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 13, 2000.

Attorney(s) appearing for the Case

William Andrew Roberts (argued), Dallas, TX, for Remington.

Karen D. Utiger (argued), Ann Belanger Durney, U.S. Dept. of Justice, Tax Div., Washington, DC, for United States.

Before WIENER and STEWART, Circuit Judges.

WIENER, Circuit Judge:

This appeal presents the question whether Texas state partnership law is preempted by 26 U.S.C. §§ 6671-72, two sections of the Internal Revenue Code ("I.R.C.") that govern the assessment and collection of penalties for an employer's failure to withhold and remit taxes from employees' wages.2 Finding no conflict between the state and federal laws and no congressional intent to preempt state partnership...

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