United States v. Dubin
| Decision Date | 06 January 1966 |
| Docket Number | Civ. No. 63-436. |
| Parties | UNITED STATES of America, Plaintiff, v. Marve A. DUBIN, Defendant. |
| Court | U.S. District Court — Southern District of Florida |
William A. Meadows, Jr., U. S. Atty., Miami, Fla., for plaintiff.
Raymond L. McGuire, Tax Division, Department of Justice, Washington, D. C., E. David Rosen, Miami, Fla., for defendant.
This is a civil action by the United States to collect from the defendant various penalty assessments made against him by the United States as a responsible officer of General Television Corporation and General Television Service Corporation for his failure to turn over to the United States certain Federal Unemployment Tax Act taxes and withholding taxes owed by those corporations, and to collect an assessment made against the defendant by the United States for unpaid 1952 income taxes, statutory additions and interest. This cause came on to be tried without a jury, and the Court, having reviewed the pleadings and the evidence, makes the following findings of fact and conclusions of law:
FINDINGS OF FACT
1. This action was filed at the direction of the Attorney General of the United States, with the authorization and sanction and at the request of the Commissioner of Internal Revenue, a delegate of the Secretary of the Treasury of the United States. This action was instituted in the United States District Court for the Northern District of Ohio on April 5, 1961. The defendant was not served with process in that District and thereafter, on ex parte motion on July 19, 1963, was transferred to the United States District Court for the Southern District of Florida, and actually filed herein on July 29, 1963.
2. The defendant, Marve A. Dubin, a/k/a Marvin A. Dubin, was a responsible officer in the General Television Corporation and the General Television Service Corporation during the time the liability for taxes, as alleged in paragraphs 3 and 4, accrued.
3. A delegate of the Secretary of the Treasury of the United States made, under authority of Section 2707 of the Internal Revenue Code of 1939, assessments of a 100% penalty and interest against the defendant, Marve A. Dubin, a/k/a Marvin A. Dubin, for failure to turn over FUTA taxes owing by the General Television Corporation and by the General Television Service Corporation to the plaintiff, duly gave the defendant notice of the assessments, stating the amount and demanding payment thereof, but all of the assessments have not been paid, as more particularly set forth in the following schedule:
Amount Assessed
Tax Date of Date of Notice and
Period Assessment and Demand Outstanding Balance
1952 8/24/53 9/8/53 $ 317.35
1953 7/14/54 7/16/54 595.36
762.91
_________
$1,675.62*
4. An offer of compromise was submitted by defendant on the FUTA assessments on July 8, 1955, and rejected by the Government on April 11, 1956.
5. A delegate of the Secretary of the Treasury of the United States made, under authority of Section 2707 of the Internal Revenue Code of 1939, an assessment of a 100% penalty and interest against the defendant. Marve A. Dubin, a/k/a Marvin A. Dubin, for failure to turn over withholding taxes owing by the General Television Corporation and by the General Television Service Corporation to the plaintiff, duly gave the defendant notice of the assessments, stating the amount and demanding payment thereof, but all of the assessments have not been paid, as more particularly set forth in the following schedule:
Amount Assessed
Tax Date of Date of Notice and
Period Assessment and Demand Outstanding Balance
2/Q/51 8/24/53 9/8/53 $ 1,463.93
3/Q/51 8/24/53 9/8/53 5,000.00
4/Q/51 8/24/53 9/8/53 6,593.02
1/Q/52 8/24/53 9/8/53 3,647.53
2/Q/52 3/24/54 3/26/54 2,488.02
2/Q/52 8/24/53 9/8/53 6,249.89
3/Q/52 8/24/53 9/8/53 5,243.50
4/Q/52 8/24/53 9/8/53 3,393.37
1/Q/53 8/24/53 9/8/53 5,271.49
1/Q/53 6/9/54 6/11/54 148.00
2/Q/53 7/14/54 7/16/54 4,230.97
3/Q/53 6/9/54 6/11/54 1,056.98
3/Q/53 7/14/54 7/16/54 106.00
4/Q/53 6/9/54 6/11/54 441.02
__________
$45,333.72*
6. An offer of compromise was submitted by defendant on the withholding tax assessments on July 8, 1955, and rejected by the Government on April 11, 1956.
7. On July 6, 1956, a delegate of the Secretary of the Treasury of the United States made an assessment of income tax deficiency with interest for the year 1952, in the amount of $5,664.18, against the defendant, Marve A. Dubin, a/k/a Marvin A. Dubin, duly gave the defendant notice of said assessment on July 13, 1956, stating the amount and demanding payment thereof, but the assessment has not been paid, and there is outstanding upon the assessment the amount of $5,664.18, plus statutory additions and plus interest thereon as provided by law.
8. No waiver of the limitation on the income tax assessment (26 U.S.C.A. § 6501) was ever given by or on behalf of the defendant.
9. Neither the Government nor ...
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