Wallace L. Sorenson v. United States

How courts have described this case

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

• concluding that “he acted with a reckless disregard for obvious risks,” sufficient to satisfy the willfulness requirement
• explaining that for every $100 Sorenson paid in wages, only $10 would be withheld, leaving employees with a claim, including interest, against the' company for $11.11
• holding that an individual was willful: “If [Sorenson] did not understand his responsibilities it is because he did not ask those who could have informed him; and if he did not ask we are inclined to believe that was because he preferred ignorance”
• wages paid to employees with knowledge that there were insufficient funds to pay both wages and taxes
• “[T]he payment of net wages in circumstances where there are no available funds in excess of net wages from which to make withholding is a willful failure to collect and pay over under § 6672.”

Source: CourtListener parenthetical corpus (CC0).