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Employer liable for Sec. 6662 penalties for failure to deduct and pay wage taxes.

Authors :
Ely, Mark H.
Everidge, Kathryn L.
Source :
Tax Adviser; Jan98, Vol. 29 Issue 1, p57, 2/3p
Publication Year :
1998

Abstract

States that it was held in the Court of Federal Claims, that an employer is liable for the negligence penalty under Sec. 6662 for failure to withhold taxes on employee wages, in Abbey Carpet, 9/26/97. Findings of the court; Information on the penalty of Sec. 6662.

Details

Language :
English
ISSN :
00399957
Volume :
29
Issue :
1
Database :
Complementary Index
Journal :
Tax Adviser
Publication Type :
Periodical
Accession number :
77750