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PAYNE v. UNITED STATES

Civ. A. No. 79-C-284.

500 F.Supp. 571 (1980)

Roger W. PAYNE, Plaintiff, v. UNITED STATES of America, Defendant and Third-Party Plaintiff, v. Billy JAMES, Third-Party Defendant.

United States District Court, D. Colorado.

October 20, 1980.

Attorney(s) appearing for the Case

Arnold C. Wegher, David R. DeMuro, Wegher & Fulton, P.C., Denver, Colo., for plaintiff.

Angelo I. Castelli, Tax Division, Dept. of Justice, Washington, D. C., for third-party defendant.

MEMORANDUM OPINION AND ORDER

I.

CARRIGAN, District Judge.

This is an action to recover penalties wrongfully assessed. Roger W. Payne was assessed a 100% penalty as a person responsible for willful failure to pay withholding taxes owed for the first and second quarters of 1974. The authority for such an assessment is granted by 26 U.S.C. § 6672. The government has moved for summary judgment against...

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