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JOHNSON v. U.S.

No. 12-1739.

734 F.3d 352 (2013)

Mary JOHNSON, Plaintiff-Appellant, Ford Johnson, Counter Defendant-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: November 5, 2013.

Attorney(s) appearing for the Case

ARGUED: Diana M. Schobel , DMS Law, LLC, Frederick, Maryland, for Appellants. Gretchen M. Wolfinger , United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Rod J. Rosenstein , United States Attorney, Office of the United States Attorney, Baltimore, Maryland; Kathryn Keneally , Assistant Attorney General, Teresa E. McLaughlin , Tax Division, United States Department of Justice, Washington, D.C., for Appellee.

Affirmed by published opinion. Judge AGEE wrote the opinion, in which Judge WILKINSON and Judge DUNCAN joined.

AGEE, Circuit Judge:

Mary Johnson ("Mrs. Johnson") brought this suit against the United States seeking a refund of payments on a federal withholding tax penalty assessed against her under 26 U.S.C. § 6672.1 The Government counterclaimed against both Mrs. Johnson and her husband, Ford Johnson ("Mr. Johnson"), individually, to reduce to judgment the remaining balance of the trust fund recovery penalties assessed against them. The Johnsons...

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