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DAVID E. WATSON, P.C. v. U.S.

No. 11-1589.

668 F.3d 1008 (2012)

DAVID E. WATSON, P.C., Plaintiff/Appellant, v. UNITED STATES of America, Defendant/Appellee, United States of America, Counter-plaintiff/Appellee, v. David E. Watson, P.C., Cross-defendant/Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: February 21, 2012.

Attorney(s) appearing for the Case

Ronald Leigh Mountsier , argued, Des Moines, IA, for appellant.

Damon Taaffe , argued, Bruce R. Ellisen , on the brief, U.S. DOJ, Civil Division, Washington, DC, for appellee.

Before RILEY, Chief Judge, BEAM, and BYE, Circuit Judges.

BEAM, Circuit Judge.

This case concerns the Federal Insurance Contribution Act (FICA), 26 U.S.C. (I.R.C.) § 3101 et seq., and certain employment taxes FICA imposes upon employers. After a bench trial on the merits, the district court1 rendered a tax deficiency judgment against David E. Watson, P.C. (DEWPC) for unpaid FICA tax. DEWPC appeals, and we affirm.

I. BACKGROUND

In 1982, David Watson (Watson) graduated from...

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