VIR v. U.S.

No. 15-73T.

JAY R. VIR, Plaintiff, v. UNITED STATES, Defendant.

United States Court of Federal Claims.

February 22, 2016.


Attorney(s) appearing for the Case

JAY R. VIR, Plaintiff, represented by Joyce Anne Rebhun .

USA, Defendant, represented by Matthew Douglas Lucey , U.S. Department of Justice, Tax Division.

USA, Counter Claimant, represented by Matthew Douglas Lucey , U.S. Department of Justice, Tax Division.

JAY R. VIR, Counter Defendant, represented by Joyce Anne Rebhun .


OPINION

FINDINGS OF FACTS

This is a tax refund case involving the trust fund recovery penalty assessed under 26 U.S.C. § 6672 (2012).1 Plaintiff Jay R. Vir was formerly an officer of his employer NGTV.2 While plaintiff was an officer, NGTV...

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