Moore v. United States
648 F.3d 634
| 8th Cir. | 2011Background
- Moore owned 50% of ITB and served as VP, secretary, and treasurer; Harris owned the other 50% and managed daily operations.
- ITB was delinquent on trust fund taxes; IRS notified Harris in 2002 and Moore and Harris discussed paying the taxes in 2003.
- On July 30, 2003, Moore signed IRS Form 2751 for Q2 2002, Q4 2002, and Q1 2003, consenting to the assessment and waiving the 60-day notice.
- IRS later assessed penalties in 2005-2006; Moore sought refunds/abatement and the government counterclaimed that he was a responsible person.
- At trial in July 2009, Moore challenged Form 2751’s admissibility; the district court admitted it and related testimony.
- A jury found Moore a responsible person for ITB’s trust fund taxes, that he signed Form 2751 voluntarily, and the district court entered judgment for the government in 2010.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| admissibility and impact of Form 2751 | Moore contends Form 2751 is inadmissible and prejudicial | Government argues Form 2751 is probative and proper | Admissible; no reversible error in instruction |
| notice and waiver under § 6672(b) | Waiver invalid; notice not provided for first quarter | Waiver valid; Form 2751 satisfied notice requirements | Waiver valid; notice requirement satisfied |
| other claims | Moore's remaining challenges merit relief | Challenges lack merit | Claims without merit |
Key Cases Cited
- Clark v. United States, 211 F.2d 100 (8th Cir. 1954) (waiver of Form 870 not dispositive in civil/refund context)
- Hargis v. Godwin, 221 F.2d 486 (8th Cir. 1955) (compromise offer in Form 870 not admissible to prove fraud; harmless error)
- United States v. Mezzanatto, 513 U.S. 196 (1995) (waiver of rights by agreement generally permissible unless precluded by statute)
- Clark v. United States, 211 F.2d 100 (8th Cir. 1954) (see above)
- Hodgekins, 28 F.3d 610 (7th Cir. 1994) (admissibility of Form 2751 discussed in tax matters)
- Moses.com Sec., Inc. v. Comprehensive Software Sys., Inc., 406 F.3d 1052 (8th Cir. 2005) (abuse-of-discretion standard in evidentiary rulings; miscarriage of justice standard)
- Wounded Warriors Family Support, Inc. v. WWP, Inc., 628 F.3d 1032 (8th Cir. 2011) (abuse-of-discretion review of district court decisions)
- Ferguson v. United States, 484 F.3d 1068 (8th Cir. 2007) (definition of “responsible person” under § 6672)
- Oppliger v. United States, 637 F.3d 889 (8th Cir. 2011) (responsible person concept and delegation of duties under § 6672)