The Court of Appeals for the Sixth Circuit has reversed a district court's Summary Judgment decision that a company's President and CEO/Chairman were liable for the Code Sec. 6672 penalty, finding that there were legitimate factual disputes regarding whether they acted recklessly in failing to pay the trust fund taxes.
Notably, although the two were clearly “responsible persons,” it was unclear at what point they became aware that the taxes weren't being paid and to what extent they actually controlled the company's finances.
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