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.
Firefox recommends the PDF Plugin for Mac OS X for viewing PDF documents in your browser.
We can also show you Legal Updates using the Google Viewer; however, you will need to be logged into Google Docs to view them.
Please choose one of the above to proceed!
LOADING PDF: If there are any problems, click here to download the file.