[Download] "Olsen v. United States" by United States Court of Appeals for the Eighth Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: Olsen v. United States
- Author : United States Court of Appeals for the Eighth Circuit
- Release Date : January 26, 1991
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
STUART, Senior District Judge. Appellant Olsen claims that the Internal Revenue Service (IRS) wrongfully imposed a 100% penalty against him under I.R.C. § 6672 (1988). He seeks a tax refund of $45,615.85. The principal issue in the case is whether Olsen, concededly a ""responsible person"" under § 6672, willfully failed to pay over to the IRS withheld federal employment taxes collected by his corporation, Precision Machine and Design, Inc. (Precision Machine). Olsen also claims that he is not liable for the corporation's taxes because he relied on IRS assurances that the taxes would be collected from the corporation's assets. The case was presented to Judge Devitt1 on cross motions for summary judgment. He granted the government's motion and denied Olsen's motion. Olsen appealed. We affirm.
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