MESKILL, Circuit Judge: In this appeal we consider the circumstances under which an individual may be held personally liable pursuant to 26 U.S.C. § 6672 for withholding and Federal Insurance Contributions Act (FICA) tax payments that his former employer failed to make. Pursuant to section 6672, the Internal Revenue Service (IRS) assessed against < ="1" "54…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.