DISCLAIMER: The following unofficial case summaries are prepared by the clerk's office
as a courtesy to the reader. They are not part of the opinion of the court.
061774P.pdf 04/27/2007 United States v. Richard Musal
U.S. Court of Appeals Case No: 06-1774
U.S. District Court for the Southern District of Iowa - Des Moines
[PUBLISHED] [Wollman, Author, with Melloy, Circuit Judge, and
Nangle, District Judge]
Civil case - Federal tax. District court did not err in finding defendant
was a responsible person and was liable for taxes due under 26 U.S.C.
Sec. 6672, when his company failed to remit to the government excise
taxes collected from the sale of airline tickets; defendant had the authority
to pay the taxes for the company and acted willfully in refusing to do so;
no error in admitting spread sheet defendant's company prepared for the
IRS in connection with the investigation; while the court should have
given a limiting instruction on the exhibit's use, this misstep does not
constitute reversible error, as other evidence in the case supported the
calculation and this evidence would not have been subject to the limiting
instruction; magistrate's order refusing to permit the taking of
depositions to preserve testimony did not preclude the district court from
admitting live testimony from the witness at the trial; IRS's assessment
was not a "naked assessment" and was entitled to a rebuttable
presumption of correctness.