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Check number 30 represents payment on a judgment obtained by
Ms. Johnson against Mr. Johnson on June 8, 1987, for delinquent
child support.2 Check number 31 represents payment on a judgment
obtained by Benton Dental against Mr. Johnson on July 7, 1988.3
The nature of the remaining payments is unknown. Prior to making
these distributions, Ms. Johnson filed an inheritance tax return
with the Commonwealth of Pennsylvania regarding Mr. Johnson's
estate. Therein, she stated Mr. Johnson owed the Internal
Revenue Service $30,000. Ms. Johnson made no payments to the
Internal Revenue Service for these taxes. Mr. Johnson's estate
was insolvent at all times.
Respondent determined Ms. Johnson is personally liable as a
fiduciary pursuant to title 31 U.S.C. section 3713(b) for unpaid
tax, additions to tax, and interest owed by Mr. Johnson to the
extent of the five payments made by Ms. Johnson of $49,300.27.
Discussion
The Federal government's claim to priority over creditors of
an insolvent estate rests on a statute that has been in effect
for more than 200 years. See United States v. Estate of Romani,
523 U.S. 517 (1998); United States v. Moore, 423 U.S. 77, 80
2This judgment was entered in the Court of Common Pleas of
Philadelphia County, Philadelphia, Pennsylvania., Family Court
Division.
3The judgment was entered in the Court of Common Pleas of
Philadelphia County, Pennsylvania.
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Last modified: May 25, 2011