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U.S. v. SECURITY PACIFIC BUSINESS CREDIT, INC.

No. 90-2624.

956 F.2d 703 (1992)

UNITED STATES of America, Plaintiff-Appellee, v. SECURITY PACIFIC BUSINESS CREDIT, INC., Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided February 12, 1992.

Attorney(s) appearing for the Case

Jeffrey L. Hunter, Asst. U.S. Atty., Office of U.S. Atty., Indianapolis, Ind., David E. Carmack (argued), Douglas W. Snoeyenbos, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for plaintiff-appellee.

Stephen K. Huffer (argued), Marvin Mitchell, Olivia Napariu, Mitchell, Hurst, Jacobs & Dick, Indianapolis, Ind., for defendant-appellant.

Before CUMMINGS, CUDAHY and POSNER, Circuit Judges.

POSNER, Circuit Judge.

We must try to make sense of two overlapping tax statutes that lack any implicit or explicit cross-reference — statutes that exist as it were in a state of mutual oblivion. The earlier enacted one, 26 U.S.C. § 6672(a), imposes "a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over" on anyone who, being "required to collect, truthfully account for, and pay over any tax," willfully...

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