Albert W. Strickland, III v. United States

57 F.3d 1078 76 A.F.T.R.2d 95 -5176 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Albert W. STRICKLAND, III, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 93-35951. United States Court of Appeals, Ninth Circuit. Submitted June 5, 1995. * Decided June 13, 1995. Before: BROWNING, WRIGHT, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 This is a suit for refund of a 100% civil penalty assessed under 26 U.S.C. Sec. 6672 for willful failure by a responsible person to pay withheld payroll taxes to the IRS. The United States counterclaimed for the portion of the penalty assessed but unpaid. The district court granted summary judgment to the United States on the issue of "willfulness" and Albert W. Strickland, III, appeals this ruling. The parties are familiar with the facts, so we need not recite them here. 3 "Willfulness" for purposes of 26 U.S.C. Sec. 6672 is defined in this circuit as "a voluntary, conscious and intentional act to prefer other…