Notes of Decisions
Begier v. Internal Revenue Serv., 496 U.S. 53 (1990).
· cites it 2× “(It is clear from the statutory scheme that the taxpayer has the power to identify which portion of its assets constitutes the trust fund; indeed, 26 U. S. C. § 7512 permits the Government to compel such identification where it has not been made.”
Slodov v. United States, 436 U.S. 238 (1978).
· cites it 2× “Treasury Reg. § 31.6011 (a)-5, 26 CFR § 31.6011 (a)-5 (1977), provides that monthly returns may be required in lieu of quarterly returns at the direction of the District Director.”
In re Am. Int'l Airways, Inc., 70 B.R. 102 (Bankr. E.D. Pa. 1987).
· cites it 5× “The Stipulation provides, in pertinent part, that, on February 8, 1984, IRS served notice upon the Debtor “to establish separate bank accounts and deposit in such accounts and hold in trust for the United States unpaid federal excise and withholding taxes” pursuant to 26 U.S.C.…”
Begier v. United States (In re Am. Int'l Airways, Inc.), 83 B.R. 324 (Bankr. E.D. Pa. 1988).
· cites it 4× “Zlatkin, with a notice also requiring the Debtor to “immediately” establish a separate bank account in which to make deposits of future amounts due for withholding and excise taxes as trustee for the IRS, pursuant to 26 U.S.C. § 7512 . 3. The Debtor wrote to the IRS on March…”
United States v. Gilbert H. Paulton, 540 F.2d 886 (8th Cir. 1976).
· cites it 3× “The nine-count information charged that with respect to pay periods extending from about December 5, 1974 through about March 26, 1975 the defendant, an employer of labor, failed to pay over federal withholding taxes collected from his employees into a special trust account in a…”
Helen Debreceni v. Graf Bros. Leasing, 828 F.2d 877 (1st Cir. 1987).
· cites it 2× “, 26 U.S.C. §§ 7512 , 7215 (making the person “required to collect, account for and pay over any tax” liable for nonpayment), but we have here neither an explicit statutory exception nor an allegation that the corporate form was ignored.”
United States v. Fritz Erne, 576 F.2d 212 (9th Cir. 1978).
· cites it 2× “This form is designed to satisfy the notice requirement of 26 U.S.C. § 7512 (a) and directs the recipient to comply with the procedures detailed in 26 U.”
United States v. DeMURO, 677 F.3d 550 (3d Cir. 2012).
“In June 2004, when the DeMuros were still failing to make timely deposits of the trust fund taxes, the IRS required TAD to establish a special trust account in favor of the United States, pursuant to 26 U.S.C. § 7512 . The DeMuros were required to put withheld trust fund taxes…”
United States v. New Buffalo Amusement Corp., 600 F.2d 368 (2d Cir. 1979).
“, the Government offered to accept a corporate guilty plea to a misdemeanor charging violation of 26 U.S.C. § 7512 (b) by failing to deposit withholding taxes, provided he would demonstrate over a period of time his good faith by scrupulous compliance with the Internal Revenue…”
United States v. George R. Dreske, 536 F.2d 188 (7th Cir. 1976).
· cites it 4× “§ 7215 , an Internal Revenue Code provision which penalizes an employer’s unlawful failure to comply with another Internal Revenue Code provision, 26 U.S.C. § 7512 , 1 pertaining to the establishment of special trust accounts to which both F.”
United States v. Louis Carini, 562 F.2d 144 (2d Cir. 1977).
“, convicting appellant Carini, following a jury trial, of having violated 26 U.S.C. § 7512 (b) by failing to deposit, into a trust account, taxes which had been withheld from the paychecks of employees of Carini Construction Company, a corporation of which Carini is president.”
United States v. Peter Evangelista, 122 F.3d 112 (2d Cir. 1997).
“” 26 U.S.C. § 7512 (a)(1). The Evangelistas argue that the use of the disjunctive (“or”) in § 7512, violation of which is punished as a misdemeanor, demonstrates that Congress used the conjunctive (“and”) in § 7202 for the purpose of adding an element to an offense that is…”
26 U.S.C. § 7512(a): 1 case
26 U.S.C. § 7512(b): 1 case
Begier v. United States (In re Am. Int'l Airways, Inc.), 83 B.R. 324 (Bankr. E.D. Pa. 1988).
“Zlatkin, with a notice also requiring the Debtor to “immediately” establish a separate bank account in which to make deposits of future amounts due for withholding and excise taxes as trustee for the IRS, pursuant to 26 U.S.C. § 7512 . 3. The Debtor wrote to the IRS on March…”
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