Hood v. United States

Parentheticals

• noting that holding corporate office does not per se impose a duty, but that an officer may have such a duty even if he is not the disbursing officer so long as he otherwise has sufficient power within the corporate structure

  Thomas v. United States

• “Despite its denomination as a ‘penalty’ assessment, the statutory liability imposed by Section 6672 is essentially civil in nature”

  United States v. McCombs-Ellison

• “ ‘a fair and impartial trial is guaranteed to every defendant, and fundamentally means a trial before an impartial judge and by an impartial jury.’ ”

  Johnson v. Scully

• the individual’s bad purpose or evil motive in failing to collect and pay the taxes “properly play no part in the civil definition of willfulness.”

  Jenkins v. United States

• the individual’s bad purpose or evil motive in failing to collect and pay the taxes “properly play no part in the civil definition of willfulness.”

  Cook v. United States

• “[T]he corporate and individual liabilities under Section 6672 are separate and distinct.”

  Jane Flaster Kuznitsky, Formerly Known as Jane Flaster Biggard v. United States

• IRS was not bound by a bankruptcy referee’s order, concerning allocation of funds received from the liquidation of a corporate debtor, so that it could preserve its claims for trust fund liabilities against the responsible corporate officers

  United States Ex Rel. Internal Revenue Service v. Stanmock, Inc. (In Re Stanmock, Inc.)

• IRS was not bound by a bankruptcy referee's order, concerning allocation of funds received from the liquidation of a corporate debtor, so that it could preserve its claims for trust fund liabilities against the responsible corporate officers

  United States Ex Rel. Internal Revenue Service v. Stanmock, Inc. (In Re Stanmock, Inc.)

• evidence must be viewed in light most favorable to prosecution

  United States v. Villard

• explicitly rejecting the reasonable cause exception

  Abel v. United States (In Re Abel)

• explicitly rejecting the “reasonable cause” standard

  Scott v. United States