holding that the IRS, by allowing the Navy, which had taken over the corporation, to breach the corporation’s agreement to repay withholding taxes to the IRS in favor of funneling those funds to itself, committed “acts of commission” that precluded it from recovering the deficiency from a responsible person
How later courts described this case
- holding that the IRS, by allowing the Navy, which had taken over the corporation, to breach the corporation’s agreement to repay withholding taxes to the IRS in favor of funneling those funds to itself, committed “acts of commission” that precluded it from recovering the deficiency from a responsible person
- finding of willfulness precluded based, in part, on existence of installment agreement for payment of delinquent taxes
- IRS abused its discretion in failing to collect taxes from corporation prior to its takeover by the Navy, where corporation had sufficient assets to pay taxes prior to takeover arid Navy failed to pay over the taxes in accordance with agreement between government and corporation
- IRS abused its discretion in collecting tax from individual under Section 6672 rather than from employer where it could have foreclosed on tax liens on employer’s property to collect tax liability
Written by the judges who cited it.
The opinion
This record has no opinion text. It is a disposition such as a denial of certiorari, kept so the case can be found by name and citation.