Case: Motion for Summary Judgment Denied Where Plaintiff Was Responsible Person (D.N.D.) (IRC §6672)

Plaintiff’s motion for summary judgment denied where he was found to be a responsible person for penalties for failure to remit employment taxes, a district court held. Plaintiff jointly owned a limited liability company (LLC) that failed to remit employment taxes to the IRS. Plaintiff was assessed penalties, which were paid, and subsequently brought suit for a refund. The court found that Plaintiff was a responsible person because he owned a 50% interest in the LLC, invested his money to renovate the store, managed day-to-day operations, had authority to hire and fire employees, ...