In determining whether to grant a motion for summary judgment, the court must view the evidence in the light most favorable to the opposing party. Howard v. United States, 711 F.2d 729, 733 (5th Cir. 1983). II. Undisputed Facts

When a corporate employer fails to pay over the trust funds, § 6672(a) of the Code imposes a penalty equal to the entire amount of the unpaid taxes on "any person" required to collect, account for, or pay over the withheld taxes, who "willfully" fails to do so. Liability for the penalty is established if a person is a "responsible person" who "willfully" failed to pay over the withheld taxes. Turnbull v. United States, 929 F.2d 173, 178 (5th Cir. 1991); see also Raba v. United States, 977 F.2d 941, 943 (5th Cir. 1992); Gustin v. United States, 876 F.2d 485, 491 (5th Cir. 1989); Wood v. United States, 808 F.2d 411, 414 (5th Cir. 1987); Howard v. United States, 711 F.2d 729, 733 (5th Cir. 1983). In § 6672(a) cases, once the Government offers an assessment into evidence, the burden of proof is on the taxpayer to disprove his responsible-person status or willfulness.

A Gustin, 876 F.2d at 491 Wood, 808 F.2d at 415 Howard v.United States 711 F.2d 729 734 Mazo v. United States 591 F.2d 1151 1156 444 U.S. 842 100 S.Ct. 82 62 L.Ed.2d 54 Gustin, 876 F.2d at 491 Howard, 711 F.2d at 735 Young, 609 F. Supp. at 518 Gustin, 876 F.2d at 491 Wood, 808 F.2d at 415 Commonwealth Nat'l Bank v.United States 665 F.2d 743 751 Gustin, 876 F.2d at 491 Howard, 711 F.2d at 734 Mazo, 591 F.2d at 1153 Gustin, 876 F.2d at 491-92 Howard, 711 F.2d at 734-35 Gustin, 876 F.2d at 492 Gustin, 876 F.2d at 491 Liddon v. United States 448 F.2d 509 513-14 406 U.S. 918 92 S.Ct. 1769 32 L.Ed.2d 117 Anderson v. Liberty Lobby,Inc., 477 U.S. 242 248-49 106 S.Ct. 2505 2510-11 91 L.Ed.2d 202 Gustin, 876 F.2d at 492 Bowen, 836 F.2d at 966 Wood, 808 F.2d at 415 Howard, 711 F.2d at 733-735 Mazo, 591 F.2d at 1156 Hornsby v. I.R.S. 588 F.2d 952 954 Young, 609 F. Supp. at 518 B

"The crucial inquiry is whether the individual had the effective power to pay the taxes." Id. (citing Howard v. United States, 711 F.2d 729, 734 (5th Cir. 1983)). This inquiry asks whether she "had the actual authority or ability, in view of [her] status within the corporation, to pay the taxes owed."

See Emshwiller v. United States, 565 F.2d 1042, 1045 (8th Cir. 1977). See also Hochstein v. United States, 900 F.2d 543, 548 (2d Cir. 1990); Howard v. United States, 711 F.2d 729, 735 (5th Cir. 1983); Teel v. United States, 529 F.2d 903, 905 (9th Cir. 1976). A responsible person is also required to use funds acquired after the withholding tax liability arises to satisfy that liability.

That penalty is separate from and in addition to the employer's liability for the tax due and owing. Howard v. United States, 711 F.2d 729, 733 (5th Cir. 1983). Section 6672(a) provides:

Second, the responsible person willfully failed to collect, truthfully account for, or pay over such taxes. Wood, 808 F.2d at 414; Howard v. U.S., 711 F.2d 729, 733 (5th Cir.1983).          17.

Second, the responsible person willfully failed to collect, truthfully account for, or pay over such taxes. Wood, 808 F.2d at 414; Howard v. U.S., 711 F.2d 729, 733 (5th Cir. 1983). 17. Responsibility for purposes of Section 6672 is a matter of status, duty, power and authority, whether exercised or not Wood, 808 F.2d at 415; Howard, 711 F.2d at 734.

The second requirement under § 6672 is that such responsible person willfully failed to collect, truthfully account for or pay over such taxes. Wood, 808 F.2d at 414; Howard v. United States, 711 F.2d 729, 733 (5th Cir.1983).          7.

Title 26 U.S.C. §§ 3102 and 3402 require employers to withhold from employees' wages the amount owed by every employee for federal income taxes and social security contributions. The employer holds the funds in trust for the United States. Howard v. United States, 711 F.2d 729, 733 (5th Cir. 1983). When a corporate employer does not pay over the withheld taxes, the government may impose a penalty under section 6672(a).