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Taxation – Payroll Taxes – Financial Hardship – Handicapped Services – Funding Cut (access required)

Babcock Center, Inc. v. United States The plaintiff-taxpayer has forecasted evidence that, during the time it failed to pay payroll taxes, it was suffering financial hardship and it only paid essential creditors; as such, there is a genuine dispute of material fact as to whether the taxpayer is entitled to a refund of penalties paid for six of the seven quarters in question.

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