King v. United States
Willful failure to remit trust fund taxes means knowing they are due, not intending to defraud.
cafc · 2025-08-18 · Defendant Win · Impact: 25/100
King v. United States, decided by Federal Circuit on August 18, 2025, resulted in a defendant win outcome. The case concerns the interpretation of "willful" under 26 U.S.C. § 6672, which imposes perso...