De Havilland v. FX Networks, LLC

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that \responsible persons are subject to a duty to apply any available unencumbered funds to reduction of accrued withholding tax liability\
• finding that, after a corporate official had actual notice of a deficiency, the official could not escape liability by delegating his responsibility to a subordinate
• finding reckless disregard includes failure to investigate or correct mismanagement after being notified taxes were due
• general manager in charge of corporation’s day-to-day operations and possessing check-signing authority was a “responsible person”
• “[T]he United States may not be made an unwilling joint venturer in the corporate enterprise.”
• delegation of duty to pay payroll taxes does not release responsible party from this obligation

Source: CourtListener parenthetical corpus (CC0).