Tax Law Updates | New Statutes, Regulations, and Rulings
February 17, 2010
NJ District Court to IRS: Refund CEO His Payment of Trust Recovery Penalty Assessments
Joseph Kilraine v. United States of America
Case No. Civ. No. 07-4778 (WJM), 1/20/2010
In Joseph Kilraine v. United States of America, the U.S. District Court for the District of New Jersey granted a company CEO a refund of trust fund recovery penalty assessments that he paid to the government, finding that the government failed to show that he was a responsible person who willfully failed to pay taxes for two companies. But the District Court denied his request for attorney fees.
By way of background, plaintiff Joseph Kilraine brought the instant action to recover funds paid to the Government, pursuant to a “trust fund penalty assessment” levied against him by the Internal Revenue Service…
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