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The IRS ultimately assessed a responsible officer penalty under
section 6672 (the 100-percent penalty) against Mr. Gaskins for
this delinquency. Tax lines were filed against Mr. Gaskins.
Eugene Clark (Mr. Clark) was the IRS revenue officer responsible
for, collecting this penalty. Mr. Gaskins failed to pay the
taxes, and the first roofing company went out of business.
In 1975 or 1976, the Gaskins organized, and Mr. Gaskins
ran, Minersville Roofing and Siding Company (the second roofing
company). Due to the unpaid debts of the first roofing company,
the Gaskins incorporated the second roofing company in Mrs.
Gaskins' name. Mr. Gaskins, using the equipment from the first
company, performed the jobs he had already arranged and,
thereby, continued in the roofing business. Mr. Gaskins listed
Mrs. Gaskins as president of the second roofing company. While
he had not asked her permission to list her as an officer, he
informed her he was going to do this. Mrs. Gaskins was at all
times aware that she was at least nominally the president of the
second roofing company.
The second roofing company employed the same secretary who
had worked for the first roofing company. Mrs. Gaskins
occasionally assisted her with the secretarial work. The
secretary paid the company bills, but Mrs. Gaskins sometimes
made bank deposits. In the late 1970's, the second roofing
company also became delinquent in remitting its withheld
employment taxes. The IRS contacted the second roofing company,
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Last modified: May 25, 2011