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Home / Opinion Digests / Taxation – Employer Payroll Taxes – ‘Responsible Party’ (access required)

Taxation – Employer Payroll Taxes – ‘Responsible Party’ (access required)

Plaintiff, the president and majority shareholder of a construction company that failed, is the “responsible party” under 26 U.S.C. § 6672 liable for trust fund taxes to cover income, social security and Medicare taxes from employee wages; the Alexandria U.S. District Court holds that plaintiff was willful in his nonpayment of trust fund taxes because ...

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