Employment Taxes- A Recent Summary Judgment Case.

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A recent trust fund penalty case from the District of Maryland takes a favorable approach to both responsible person status and willfulness. The owner and chief executive of a contracting firm was able to defeat summary judgment due to his reliance upon the chief financial officer to handle the payroll taxes.

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Published In: Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© James R. Malone, Jr., MALONE LLC | Attorney Advertising

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