[Download] "United States v. Vespe" by United States Court of Appeals for the Third Circuit ~ eBook PDF Kindle ePub Free
eBook details
- Title: United States v. Vespe
- Author : United States Court of Appeals for the Third Circuit
- Release Date : January 28, 1989
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Section 6672 of the Internal Revenue Code permits the government to collect from a "responsible" person who willfully fails to pay employment taxes an amount equal to the unpaid taxes. 26 U.S.C.A. § 6672 (West Supp. 1988). The government assessed Basil Vespe under this provision for the unpaid employment taxes of Vespe the Versatile/Southern Division, Inc. (Vespe the Versatile) for the second quarter of 1975 through the second quarter of 1976, and the unpaid employment taxes of Environmental Contracting Corporation (Environmental) for the fourth quarter of 1976, the first, third and fourth quarters of 1977, and the first quarter of 1978. It filed this action to reduce that assessment to judgment. A jury found that Vespe was not liable for any of the taxes of Environmental nor those of Vespe the Versatile for the second quarter of 1975, but found him liable for the ties of Vespe the Versatile for the remaining quarters at issue.