United States Court of Claims February 10, 1983, No. 107-80T (Greenberg v. United States)

ORDER

KOZINSKI, Chief Judge.

Plaintiff brought this action in March 1980, to recover approximately $4,700 which *407had been collected by the Internal Revenue Service pursuant to 26 U.S.C. § 6672 under the theory that she was a person responsible for the payroll tax liability of a corporate employer.