In Employers We Trust The Federal Right Of Contribution Under Internal Revenue Code Section 6672

Authors

Kenneth Ryesky

Keywords

right of contribution, I.R.C. § 6672, employer withholding, trust funds, responsible persons, Taxpayer Bill of Rights 2, commingling, misappropriating, DiBenedetto case, federal statutory right of contribution, collection action, jurisdiction of federal courts, proportionate share of the penalty, relative culpability, degree of responsibility, nondischargeable trust fund penalty

Recommended Citation

Kenneth Ryesky, In Employers We Trust The Federal Right Of Contribution Under Internal Revenue Code Section 6672, 9 Fordham J. Corp. & Fin. L. 191 (2003).
Available at: https://ir.lawnet.fordham.edu/jcfl/vol9/iss1/4