September 20, 2018
New York Law Journal
by Jeremy H. Temkin

‘United States v. Sertich’: Affirmative Obligations of Taxpayers

Dear Friends and Colleagues,

Under the Internal Revenue Code, employers are responsible for accounting for and paying over to the IRS taxes that they withhold from their employees. In United States v. Sertich, the United States Court of Appeals for the Fifth Circuit held that an employer who willfully fails either to account for or to pay over such taxes commits a felony under 26 U.S.C. § 7202. In my latest New York Law Journal article, "United States v. Sertich: Affirmative Obligations of Taxpayers," I address Sertich’s holding that, while Section 7202 lists a series of acts using the conjunctive “and,” the statute imposes mandatory obligations, all of which must be affirmatively fulfilled. Sertich is also noteworthy in its discussion of the government’s heightened burden of proving willfulness in criminal tax cases.   

Best Regards,

Jeremy

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Jeremy H. Temkin
Morvillo Abramowitz Grand Iason & Anello PC
565 Fifth Avenue
New York, New York 10017
212.880.9470
jtemkin@maglaw.com

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