John W. Pike v. United States

Second Circuit

John W. Pike v. United States

723 F.2d 232, 53 A.F.T.R.2d (RIA) 346, 1983 U.S. App. LEXIS 14846

CourtCourt of Appeals for the Second Circuit

DecidedDecember 1, 1983

Docket439, Docket 83-6123

StatusPublished

Cited by5 cases

This text of 723 F.2d 232 (John W. Pike v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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John W. Pike v. United States, 723 F.2d 232, 53 A.F.T.R.2d (RIA) 346, 1983 U.S. App. LEXIS 14846 (2d Cir. 1983).

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Opinion

PER CURIAM:

We affirm Judge Metzner’s decision, 563 F.Supp. 428, that appellant Pike is liable as the responsible person under 26 U.S.C. § 6672 for the third quarter 1974 taxes ánd for the 1975 assessment substantially for the reasons stated by him.

In addition, we reject appellant’s claim that the $38,829.04 collected by the IRS between 1973 and 1975 should be credited to the assessment against Pike. When taxes have been forcibly collected, as by levy, the taxpayer has no say in allocation of the monies to past due taxes. See Slodov v. United States, 436 U.S. 238, 252 fn. 15, 98 S.Ct. 1778, 1787 fn. 15, 56 L.Ed.2d 251 (1978). The $15,000 voluntary payment could have been designated by the corporation, Federal Hydronics, Inc., to apply as it wished against its tax liability, but in the absence of such designation, the IRS was free to apply the funds in whatever manner would best facilitate collection of taxes. See Hewitt v. United States, 377 F.2d 921, 925 (5th Cir.1967); Horwitz v. United States, 339 F.2d 877 (2d Cir.1965). Since the corporation failed to designate allocation of the $15,000, the IRS had no obligation to credit the monies in any particular manner to suit the corporation or to minimize the liability of Pike as a responsible person.

Affirmed.

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PER CURIAM:

We affirm Judge Metzner’s decision, 563 F.Supp. 428, that appellant Pike is liable as the responsible person under 26 U.S.C. § 6672 for the third quarter 1974 taxes ánd for the 1975 assessment substantially for the reasons stated by him.

In addition, we reject appellant’s claim that the $38,829.04 collected by the IRS between 1973 and 1975 should be credited to the assessment against Pike. When taxes have been forcibly collected, as by levy, the taxpayer has no say in allocation of the monies to past due taxes. See Slodov v. United States, 436 U.S. 238, 252 fn. 15, 98 S.Ct. 1778, 1787 fn. 15, 56 L.Ed.2d 251 (1978). The $15,000 voluntary payment could have been designated by the corporation, Federal Hydronics, Inc., to apply as it wished against its tax liability, but in the absence of such designation, the IRS was free to apply the funds in whatever manner would best facilitate collection of taxes. See Hewitt v. United States, 377 F.2d 921, 925 (5th Cir.1967); Horwitz v. United States, 339 F.2d 877 (2d Cir.1965). Since the corporation failed to designate allocation of the $15,000, the IRS had no obligation to credit the monies in any particular manner to suit the corporation or to minimize the liability of Pike as a responsible person.

Affirmed.

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723 F.2d 232, 53 A.F.T.R.2d (RIA) 346, 1983 U.S. App. LEXIS 14846, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-w-pike-v-united-states-ca2-1983.

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