26-usc-6672

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
18-563 Darren Commander v. United States Third Circuit 2018-10-31 Denied Response Waived 26-usc-6672 circuit-split civil-procedure negligence statutory-interpretation summary-judgment tax-law willfulness Was the Third Circuit's standard for willfulness under 26 U.S.C. § 6672(a) too lax for situations that at best are mere negligence in conflict with th…