AMBER TRUCK LINES v. U.S.

No. 91-C-0976-S.

805 F.Supp. 32 (1992)

AMBER TRUCK LINES, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Utah, C.D.

September 4, 1992.


Attorney(s) appearing for the Case

Craig P. Orrock, Edwin F. Guyon, Salt Lake City, Utah, for plaintiff.

David J. Jordan, U.S. Atty., Salt Lake City, Utah, Robert P. McIntosh, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM DECISION

SAM, District Judge.

BACKGROUND

Plaintiff Amber Truck Lines ("Amber")1 failed to withhold or pay employment taxes from the wages of its employees for certain quarters from 1985 through 1987.

After an investigation and audit, the Internal Revenue Service ("I.R.S.") determined that the individuals working for Amber were employees, not independent contractors, and that unpaid employment taxes...

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