Trust Fund Taxes: A Sensible Application of Flora.

This post examines an opinion in a trust fund recovery penalty case applying a pragmatic approach to the requirement that a refund claimant pay a single employee’s taxes for a single quarter to establish jurisdiction for a refund action.

 Download PDF

Download PDF
Email
Report

Note close

Firefox recommends the PDF Plugin for Mac OS X for viewing PDF documents in your browser.

We can also show you Legal Updates using the Google Viewer; however, you will need to be logged into Google Docs to view them.

Please choose one of the above to proceed!

LOADING PDF: If there are any problems, click here to download the file.