RULING ON MOTION FOR SUMMARY JUDGMENT
ZAMPANO, District Judge.
In this action, plaintiff Carroll Dunham seeks a withholding and social security tax refund of $48.68 from the United States for taxes he paid on behalf of an employee of J. A. Otterbein, Inc., (Otterbein). 28 U.S.C. § 1346(a) (1). The government answered and filed a counterclaim for $10,939.21, the balance of a penalty tax assessed under 26 U.S. C. §§ 6671(b) and 6672, against...
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