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JOHNSON v. U.S.

No. CIV.A. L-06-350.

610 F.Supp.2d 491 (2009)

Jeffrey L. JOHNSON, Plaintiff, v. UNITED STATES of America, Defendant/Third-Party Plaintiff, v. Phillip Wright, Third-Party Defendant.

United States District Court, D. Maryland.

February 19, 2009.

Attorney(s) appearing for the Case

Jeffrey L. Johnson, Salisbury, MD, pro se.

Ann Elizabeth Nash, John Joseph Locurto, III, U.S. Department of Justice, Washington, DC, Rod J. Rosenstein, Office of the United States Attorney, Baltimore, MD, for Defendant/Third-Party Plaintiff.

Phillip Wright, Columbia, MD, pro se.

MEMORANDUM

BENSON EVERETT LEGG, Chief Judge.

Plaintiff Jeffrey L. Johnson ("Johnson") tiled this action to challenge his personal liability for failing to ensure that his former employer—Information Systems Solutions International, Inc. ("ISSI")—remitted certain federal taxes it was required to withhold from employee wages. The United States filed a counterclaim against Johnson, impleaded third-party defendant Phillip Wright ("Wright...

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