John W. Pike v. United States, 723 F.2d 232 (2d Cir. 1983). · Go Syfert
Search
John W. Pike v. United States, 723 F.2d 232 (2d Cir. 1983). Cases Citing This Book View Copy Cite
7 citation events (2 in the last 25 years) across 3 distinct courts.
Strongest positive: United States v. Mazzeo (nyed, 2004-02-23)
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited as authority (rule) United States v. Mazzeo (2×) also: Cited "see"
E.D.N.Y · 2004 · confidence medium
See, e.g., Slodov v. United States, 436 U.S. 238 , 252 n. 15, 98 S.Ct. 1778 , 56 L.Ed.2d 251 (1978); Pike v. United States, 723 F.2d 232, 233 (2d Cir.1983); Muntwyler v. United States, 703 F.2d 1030, 1032 (7th Cir.1983).
discussed Cited as authority (rule) United States v. New York Insurance Department
S.D.N.Y. · 1986 · confidence medium
“When taxes have been forcibly collected ... the taxpayer has no say in allocation of the monies to past due taxes____the IRS [is] free to apply the funds in whatever manner [will] best facilitate collection of taxes.” Pike v. United States, 723 F.2d 232, 233 (2d Cir.1983); see also United States v. De Beradinis, 395 F.Supp. 944, 952 (D.Conn.1975), aff'd mem., 538 F.2d 315 (2d Cir.1976).
discussed Cited "see" In Re Vermont Fiberglass, Inc. (2×)
Bankr. D. Vt. · 1987 · signal: accord · confidence high
Accord, Pike v. United States, 723 F.2d 232, 233 (2d Cir.1983) (IRS was not required to credit taxes collected from corporation against the responsible person’s liability, “When taxes have been forcibly collected, as by levy, the taxpayer has no say in allocation of the monies to past due taxes.” Id. (emphasis supplied)).
Retrieving the full opinion text from the archive…
John W. PIKE, Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant-Appellee
439, Docket 83-6123.
Court of Appeals for the Second Circuit.
Dec 1, 1983.
723 F.2d 232
Kenneth M. Hart, Townley & Updike, New York City, for plaintiff-appellant., Jordan Stanzler, Asst. U.S. Atty., New York City (Rudolph W. Giuliani, U.S. Atty., Peter C. Salerno, Asst. U.S. Atty., New York City, on brief), for defendant-appellee.
Lumbard, Winter, Pratt.
Cited by 5 opinions  |  Published
PER CURIAM:

We affirm Judge Metzner’s decision, 563 F.Supp. 428, that appellant Pike is liable as the responsible person under 26 U.S.C. § 6672 for the third quarter 1974 taxes ánd for the 1975 assessment substantially for the reasons stated by him.

In addition, we reject appellant’s claim that the $38,829.04 collected by the IRS between 1973 and 1975 should be credited to the assessment against Pike. When taxes have been forcibly collected, as by levy, the taxpayer has no say in allocation of the monies to past due taxes. See Slodov v. United States, 436 U.S. 238, 252 fn. 15, 98 S.Ct. 1778, 1787 fn. 15, 56 L.Ed.2d 251 (1978). The $15,000 voluntary payment could have been designated by the corporation, Federal Hydronics, Inc., to apply as it wished against its tax liability, but in the absence of such designation, the IRS was free to apply the funds in whatever manner would best facilitate collection of taxes. See Hewitt v. United States, 377 F.2d 921, 925 (5th Cir.1967); Horwitz v. United States, 339 F.2d 877 (2d Cir.1965). Since the corporation failed to designate allocation of the $15,000, the IRS had no obligation to credit the monies in any particular manner to suit the corporation or to minimize the liability of Pike as a responsible person.

Affirmed.