Case: Plaintiff’s Failure to Pay Trust Fund Taxes Willful, Factual Issue Remains Whether Plaintiff a Responsible Person (Fed. Cl.) (IRC §6672)

Plaintiff established the existence of a genuine factual dispute as to whether he was a responsible person for the payment of payroll taxes, but waived the government’s claim that he willfully failed to remit the required taxes, the U.S. Court of Federal Claims held, granting in part and denying in part the government’s motion for summary judgment. Plaintiff filed a complaint in 2022 seeking a refund of overpaid payroll taxes for all of 2010 and the first quarter of 2011. The goverment filed a counterclaim that Plaintiff was liable as a responsible person under I.R.C. §6672 for more than $212,000 ...