MOORE v. U.S.

No. 10-2741.

648 F.3d 634 (2011)

Virgil MOORE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: August 5, 2011.


Attorney(s) appearing for the Case

James R. Monroe , argued, Jerrold Alan Wanek , on the brief, Des Moines, IA, for appellant.

Marion E.M. Erickson , argued, Bridget M. Rowan and John A. Dicicco , on the brief, Department of Justice, Washington, DC, for appellee.

Before RILEY, Chief Judge, BENTON and SHEPHERD, Circuit Judges.


RILEY, Chief Judge.

A jury found Virgil Moore responsible for trust fund recovery penalties imposed by the Internal Revenue Service (IRS or government) pursuant to 26 U.S.C. (I.R.C.) § 6672 for unpaid employment taxes owed by Iowa Trade Bindery, Inc. (ITB). On July 8, 2010, the district court1 entered judgment on the jury verdict. Moore appeals the judgment and "all adverse rulings and orders...

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