SMITH v. U.S.

No. 07-4210.

555 F.3d 1158 (2009)

Richard A. SMITH, Plaintiff-Counter-Defendant-Appellant, v. UNITED STATES of America, Defendant-Counter-Claimant-Appellee.

United States Court of Appeals, Tenth Circuit.

February 17, 2009.


Attorney(s) appearing for the Case

Theodore R. Weckel, Attorney, Salt Lake City, UT, for Plaintiff-Counter-Defendant-Appellant.

Teresa T. Milton, Attorney, Tax Division, (Nathan J. Hochman, Assistant Attorney General, and Teresa E. McLaughlin, Attorney, Tax Division, with her on the brief) United States Department of Justice, Washington, D.C., for Defendant-Counter-Claimant-Appellee.

Before HENRY, BRISCOE, and LUCERO, Circuit Judges.


BRISCOE, Circuit Judge.

Plaintiff-Appellant Richard A. Smith filed a complaint in the district court pursuant to 28 U.S.C. § 1346(a)(1), seeking a refund of amounts paid in partial satisfaction of Internal Revenue Service ("IRS") assessments. Smith alleged the assessments were erroneously and illegally made because he was not a "responsible person" as defined by 26 U.S.C. § 6672. Defendant-Appellee United States filed an answer and counterclaim for amounts...

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