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U.S. v. HARTMAN

No. 17-2273.

896 F.3d 759 (2018)

UNITED STATES of America, Plaintiff-Appellee, v. Jon R. HARTMAN, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: July 25, 2018.

Attorney(s) appearing for the Case

COUNSEL ON BRIEF: Thomas A. Klug , KLUG LAW FIRM, Okemos, Michigan, for Appellant. Teresa E. McLaughlin , Marion E.M. Erickson , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: SUTTON, McKEAGUE, and KETHLEDGE, Circuit Judges.

OPINION

After Jon Hartman and Dan Ott co-founded Spectrum Tool & Design, they divvied up management responsibilities. Ott was supposed to handle the company's payroll taxes, a task that required him to withhold federal taxes from employees' wages and send the money to the Internal Revenue Service on a regular...

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