Opinion ID: 6984410
Heading Depth: 2
Heading Rank: 4

Heading: Winter’s Status as a Responsible Person

Text: The same conflicting evidence does not mark the government’s claim that Winter was a responsible person within the meaning of section 6672(a). Winter admitted that, in his position as controller of Atlas, he was responsible for the “total overview” of Atlas’s finances and oversaw accounts payable, accounts receivable, payroll, and tax compliance. Indeed, as part of his responsibilities for tax compliance, Winter prepared and signed the withholding tax returns that are at issue here. In light of these admissions, Winter’s further contentions that he “was never in a position of ‘control’ ” of company funds, possessed “no decision-making, management or hiring and firing authority,” and that Steven Romer directed him to apply the credit against Atlas’s tax liabilities, can only be viewed as an argument that he did not have ultimate authority over whether the withholding taxes would be paid. As we stated in Rem, an individual need not have the “final word” in order to be found a responsible person under section 6672(a). Rem, 38 F.3d at 642; see also Hochstein v. United States, 900 F.2d 543, 547 (2d Cir.1990). He or she need only have “significant control” over the taxpayer’s finances. See Rem, 38 F.3d at 642. Given Winter’s admission that he was responsible for Atlas’s financial affairs, including tax compliance, the district court did not err in finding as a matter of law that he was a responsible person under section 6672(a). See Hochstein, 900 F.2d at 547-48 (controller responsible for employer’s financial affairs, including tax compliance, was a responsible person despite lack of final authority as to which creditors were to be paid).