Opinion
Bankruptcy No. 03-84681-JAC.
August 10, 2004
ORDER
This matter came before this Court on Debtor's Objection to the Claim of the Internal Revenue Service filed March 5, 2004. A hearing was held on August 5, 2004 at which counsel for Debtor and counsel for the Department of Justice appeared. Based on the evidence presented and the legal argument of counsel, this Court has determined that Debtor was a responsible person within the meaning of Section 6672 of the Internal Revenue Code and that Debtor's failure to pay the taxes owed by Ra-She Dance Club was willful. Thosteson v. United States, 331 F.3d 1294 (11th Cir. 2003); Malloy v. United States, 17 F.3d 329 (11th Cir. 1994); Terrell v. United States, 75 B.R. 291 (N.D. Ala. 1987). Therefore, the trust fund recovery penalties assessed against Debtor for the first, second, and third quarters of 1993 were proper.
IT IS HEREBY ORDERED that Debtor's Objection to Claim is overruled.