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BELL v. U.S.

No. 02-3295.

355 F.3d 387 (2004)

Roxanne BELL, Plaintiff-Appellant, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: January 7, 2004.

Attorney(s) appearing for the Case

David G. Umbaugh (argued and briefed), Umbaugh & Sharp, Hudson, OH, for Appellant.

Karen D. Utiger (argued and briefed), Teresa E. McLaughlin (briefed), United States Department of Justice, Washington, DC, Annette G. Butler (briefed), Assistant United States Attorney, Cleveland, OH, for Appellee.

Before DAUGHTREY, MOORE, and SUTTON, Circuit Judges.

OPINION

MOORE, Circuit Judge.

Many employers are required to withhold various taxes from the wages of their employees, which the employers hold in trust until the taxes are paid over to the federal government. Failure to forward these "trust fund" taxes to the government violates § 6672(a) of the Internal Revenue Code ("Code"), 26 U.S.C. § 6672(a). This case involves a determination of what constitutes a willful failure to pay those taxes. Plaintiff...

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