Myers v. United States

26 U.S.C. 6672(a) applies with equal force when a government agency receiver tells a taxpayer not to pay trust fund taxes. The Eleventh Circuit affirmed the district court's grant of summary judgment for the Government in an action brought by plaintiff, seeking a refund of tax penalties paid under section 6672(a). The court rejected plaintiff's "my-boss-told-me-not-to-pay" argument, and held that it could not apply different substantive law because the receiver in this case was the Small Business Administration. View "Myers v. United States" on Justia Law

Posted in: Tax Law

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