Jordan

MEMORANDUM

Earl Jordan appeals from a summary judgment entered in favor of the United States in this action under 26 U.S.C. § 6672 seeking penalties relating to unpaid employee withholding taxes. Jordan contends he was not the “responsible person” required to pay the taxes, the assessment was invalid due to procedural errors, and some partial payments were improperly allocated. We affirm.

I.

Despite his titles of founder, President, Director, CEO, and Treasurer of Jordan Pharmaceuticals, Inc. (JPI), Jordan argues he was not the “responsible person” for purposes of § 6672. He contends he lost significant control over the company’s finances after JPI entered into a financing arrangement with Andrew Pol-let — an attorney, Secretary, Director, and investor with the company.

Jordan, however, authorized much of Pollet’s financial control and, by his own admission, managed the day-to-day operations of the business, prepared payroll tax returns, authorized payment of federal tax deposits, signed financing contracts, and determined the company’s financial policy. In light of these duties, and the status conferred by Jordan’s titles, we conclude there is no factual dispute regarding…