Littriello v. United States
United States Court of Appeals for the Sixth Circuit
484 F.3d 372 (2007)
- Written by Matthew Celestin, JD
Facts
Frank Littriello (plaintiff) was the sole owner and member of several business entities registered in Kentucky as limited-liability companies (LLCs). Littriello reported the LLCs’ income on his individual tax return as profits/losses for sole proprietorships, and the LLCs did not report any income tax on their own behalf. The Department of Treasury’s (the Treasury) (defendant) check-the-box regulations required LLCs to elect corporate classification to be treated as corporations for federal-tax purposes, but Littriello did not elect corporate classification. In 2003, the Internal Revenue Service (IRS) attempted to collect from Littriello all unpaid employment taxes for the LLCs during 2000–2002. Littriello requested a hearing, and the IRS Appeals Office determined that, due to the LLCs’ failure to elect corporate classification under the regulations, Littriello was individually liable for the employment taxes as the LLCs’ sole proprietor. Littriello filed suit in district court challenging that determination. The district court upheld the IRS’s interpretation of the regulations and granted summary judgment to the Treasury. Littriello appealed.
Rule of Law
Issue
Holding and Reasoning (Daughtrey, J.)
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