UNITED STATES v. OLSON

No. 23-1864.

UNITED STATES OF AMERICA, Plaintiff-Appellant, v. BRADLEY OLSON and SHIRLEY OLSON, doing business as Affordable Sewer Service, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided April 11, 2024.


For a decade Bradley Olson and Shirley Olson have not paid the federal taxes of their business, Affordable Sewer Service. They have deducted withholding taxes from their employees' wages and kept the money, not turning it over to the IRS as federal law requires. See 26 U.S.C. §§ 3102, 3402; Begier v. IRS, 

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