Chapman

MEMORANDUM *

The United States appeals the district court’s judgment for Richard Sibbrel after a bench trial in the United States’ action seeking to reduce to judgment a 100 percent penalty assessment against Sibbrel for willfully failing to collect, truthfully account for, and pay over employee taxes for the last quarter of 1994 and the first quarter of 1995. Because we find that the district court applied an incorrect legal standard in concluding that Sibbrel was not a “responsible person” within the meaning of 26 U.S.C. § 6672 , we reverse.

*806 DISCUSSION

A. Responsible person status.

When an employer fails to pay over collected employee taxes, 26 U.S.C. § 6672 allows the Internal Revenue Service (“IRS”) to assess a civil penalty against responsible persons equal to the amount of the delinquent taxes. Section 6672 imposes such a penalty on “any person required to collect, truthfully account for, and pay over any tax” withheld who willfully fails to do so. Id, A “person” for purposes of section 6672 includes “an officer or employee of a corporation, ... who as such officer, employee or member is under a duty to perform the act in respect of which the violation occurs.” 26…