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MATTER OF YORK

No. 20-56047.

78 F.4th 1074 (2023)

In the MATTER OF: Richard W. YORK, Debtor, Richard W. York, Appellant, v. United States of America, through its agency Internal Revenue Service, Appellee.

United States Court of Appeals, Ninth Circuit.

Submission Vacated, May 22, 2023.

Resubmitted, August 7, 2023 Pasadena, California.

Filed August 11, 2023.

Attorney(s) appearing for the Case

Mark Bernsley (argued), Law Offices of Mark Bernsley APC, Woodland Hills, California, for Appellant.

Robert J. Branman (argued) and Joan I. Oppenheimer , Attorneys; Tracy Wilkison , Acting United States Attorney; E. Martin Estrada , United States Attorney; David A. Hubbert , Acting Assistant Attorney General; Tax Division/Appellate Section, United States Department of Justice, Washington, D.C.; Jolene Tanner , Assistant United States Attorney; United States Department of Justice, Los Angeles, California; for Appellee.

Dissent by Judge Berzon

OPINION

After a company failed to pay over payroll taxes for its employees, the Internal Revenue Service ("IRS") assessed, pursuant to Internal Revenue Code ("I.R.C.") § 6672, a personal penalty for the amount of the unpaid taxes against the company's former Chief Financial Officer, Richard York. When York...

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