COURT ORDERS PAYMENT OF EMPLOYMENT TAX PENALTY TO GOVERNMENT.
Haworth, Richard M. v. U.S.
- Case NameRICHARD M. HAWORTH Plaintiff, v. UNITED STATES Defendant UNITED STATES Counterclaimant, v. EDWIN CHAPLIN AND SHEREE CHAPLIN Counterclaim Defendants.
- CourtUnited States District Court for the District of Kansas
- DocketNo. 98-1218-WEB
- JudgeBrown, Wesley E.
- Cross-ReferenceRichard M. Haworth v. United States, No. 98-1218 (Feb. 25, 2000) (For
- Parallel Citation86 A.F.T.R.2d (RIA) 2000-62182000 WL 15250402000 U.S. Dist. LEXIS 14458
- Code Sections
- Subject Area/Tax Topics
- Index Termspayment, failure of, responsible person
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-25131 (2 original pages)
- Tax Analysts Electronic Citation2000 TNT 191-51
Haworth, Richard M. v. U.S.
IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF KANSAS
JUDGMENT
[1] This action came to trial before the Court and a jury, Honorable Wesley E. Brown, District Judge, presiding. The issues have been tried and the jury has rendered its verdict.
[2] It is therefore ORDERED and ADJUDGED:
[3] That the defendant and counterclaimant, the United States of America, be awarded the sum of $192,210.69 against the plaintiff and counterclaim defendant, Richard M. Haworth (which represents the unpaid balance of the trust fund recovery penalty assessed under 26 U.S.C. section 6672 against Richard M. Haworth based on the unpaid trust fund employment taxes for Mercury Electric, Inc., and the interest accrued on that assessment though July 1, 2000), plus interest accruing on that sum after July 1, 2000 pursuant to 26 U.S.C. sections 6601, 6621 and 6622, and 28 U.S.C. section 1961(c) until paid.
[4] That plaintiff, Richard M. Haworth, take nothing, and that the defendant and counterclaimant, the United States of America, be awarded its costs in this action.
[5] Dated at Wichita, Kansas, this 5th day of July 2000.
Wesley E. Brown
United States District Judge
- Case NameRICHARD M. HAWORTH Plaintiff, v. UNITED STATES Defendant UNITED STATES Counterclaimant, v. EDWIN CHAPLIN AND SHEREE CHAPLIN Counterclaim Defendants.
- CourtUnited States District Court for the District of Kansas
- DocketNo. 98-1218-WEB
- JudgeBrown, Wesley E.
- Cross-ReferenceRichard M. Haworth v. United States, No. 98-1218 (Feb. 25, 2000) (For
- Parallel Citation86 A.F.T.R.2d (RIA) 2000-62182000 WL 15250402000 U.S. Dist. LEXIS 14458
- Code Sections
- Subject Area/Tax Topics
- Index Termspayment, failure of, responsible person
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-25131 (2 original pages)
- Tax Analysts Electronic Citation2000 TNT 191-51