District Court, D. Massachusetts June 25, 1985, Civ. A. 79-2413-K (Internal Revenue Service v. Blais)

Opinion

KEETON, District Judge.

This action involves the government’s attempt to collect $3,032.07 plus interest from John F. Blais as a penalty for failure to collect and pay withholding taxes pursuant to 26 U.S.C. § 6672 (1982). This court’s jurisdiction is based upon 28 U.S.C. §§ 1340, 1345 (1982) and 26 U.S.C. § 7402(a) (1982). The evidence was presented in a three day non-jury trial.