Waymon Leon Howard 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.

• commenting that, had responsible person been fired for paying taxes, he would “at least have fulfilled his legal obligations”
• holding the individual’s contract-breach defense did not negate willfulness any more than it did his responsible-person status
• “The failure to remit taxes under section 6672(a) is not willful if the taxpayer can produce a ‘reasonable cause’ for this failure.”
• even threat of being fired for paying the taxes does not absolve responsible person from liability
• corporate officer liable for sec. 6672 penalties even though he was not employed by employer on the date the taxes for the quarter were due
• responsible persons' failure to ensure payment of withholding taxes where chief executive officer ordered him not to pay taxes still willful for purposes of section 6672

Source: CourtListener parenthetical corpus (CC0).