A recent U.S. District Court Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.
A U.S. District Court refused to grant the government summary judgment for trust fund recovery penalties assessed against the owner and president of companies that failed to pay over their withholding and employment taxes, finding that based on the facts of the case a reasonable jury might conclude that he wasn’t liable for the penalties.
TIMOTHY J. HUDAK, ET UX.
Plaintiffs,
v.
THE UNITED STATES OF AMERICA
Defendant.