United States Court of Federal Claims September 9, 2011, No. 08-116T (Western Management, Inc. v. United States)

*107OPINION

NANCY B. FIRESTONE, Judge.

At issue in this case are “withholding taxes, withholding tax penalty assessments, Federal Insurance Contributions Act (‘FICA’) taxes, hospital insurance taxes (Medicare), penalties, interest, and damages” in connection with taxes allegedly owed by the individual plaintiffs and Western Management, Inc. (“WMI”) for tax year 1994 and the first quarter of 1995.