BARSE v. U.S.

No. 19-1543.

957 F.3d 883 (2020)

Warren BARSE Plaintiff-Appellant, v. UNITED STATES of America Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: April 27, 2020.


Attorney(s) appearing for the Case

Counsel who presented argument on behalf of the appellant was Shawn M. Nichols , of Sioux Falls, SD. The following attorney(s) appeared on the appellant brief; Shawn M. Nichols , of Sioux Falls, SD.

Counsel who presented argument on behalf of the appellee was Sherra Tinyi Wong , USDOJ, of Washington, DC. The following attorney(s) appeared on the appellee brief; Joan I. Oppenheimer , USDOJ, of Washington, DC., Sherra Tinyi Wong , of Washington, DC.

Before ERICKSON, GRASZ, and KOBES, Circuit Judges.


When C&W Enterprises, Inc. ("C&W") failed to remit employment taxes, the Internal Revenue Service ("IRS") assessed the balance owed against C&W's former owner, Warren Barse. Barse filed a lawsuit claiming the IRS misallocated funds it had levied from C&W, leaving him personally liable for the outstanding taxes...

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