Ex-CEO Disclaims Tax Payment Duties, Requiring Trial Against IRS

June 27, 2025, 4:48 PM UTC

The former CEO of a defunct software and consulting business can proceed to trial to challenge his alleged liability for the company’s unpaid trust fund taxes, a federal court ruled.

The US moved for summary judgment against Joseph Warnement, ex-CEO of INgage Networks Inc., asking the US Court of Federal Claims to determine that he both had a duty to remit the taxes withheld from employee paychecks and that he willfully failed to do so. Judge Zachary N. Somers ruled Thursday that a trial is needed to determine Warnement’s obligations, but if he did hold that duty, then he would ...

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