UNITED STATES v. WITKEMPER

No. 21-2029.

27 F.4th 551 (2022)

UNITED STATES of America, Plaintiff-Appellee, v. Richard E. WITKEMPER and Ellen F. Witkemper, Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided February 28, 2022.


Attorney(s) appearing for the Case

Lauren E. Hume , Samuel P. Jones , Arthur T. Catterall , Attorneys, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Plaintiff-Appellee.

Jason Michael Smith , Attorney, Smith Law Services, P.C., Seymour, IN, for Defendants-Appellants.

Before Easterbrook, Scudder, and Kirsch, Circuit Judges.


This case began when Richard Witkemper, the owner of a small business, failed to withhold federal payroll taxes from his employees' wages. The failure caught up to him when the United States sued him and his wife to collect the unpaid taxes and related penalties. A bench trial ended in the government's favor, and the Witkempers...

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