Miller v. United States of America, No. 3:2013cv00728 - Document 44 (E.D. Va. 2014)
Court Description: MEMORANDUM OPINION. An appropriate Order shall issue. Signed by District Judge James R. Spencer on 7/27/2014. Copies to counsel and Brenda S. Horne, who is pro se.
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<* - L UNITED STATES DISTRICT COURT EASTERN DISTRICT OF VIRGINIA RICHMOND DIVISION E 27 2014 n JJ CLERK. U.S. DiSTR.CT COUR1 RICHMOND. VA BRUCE A. MILLER, Plaintiff, v. UNITED STATES OF AMERICA, Civil Action No. 3:i3-CV-728 Defendant, v. BRENDA S. HORNE Third-Party Defendant. MEMORANDUM OPINION THIS MATTER is before the Court on a Motion for Summary Judgment (ECF No. 29) ("Motion") by the United States against Brenda S. Home ("Home"). For the reasons below, the Court will GRANT the Motion. I. BACKGROUND' Moore, Miller & Weathingon & Associates, Incorporated ("Company"), was a family medical practice with offices in Hopewell and Colonial Heights, Virginia. The Company failed to pay over to the Internal Revenue Service ("Service") taxes that were supposed to be withheld from the Company's employees' wages from 2006 to 2010, resulting in millions of dollars of delinquent tax liabilities. From approximately 1990 until she was fired in the fourth quarter of 2010, Home served as the Company's Office Manager. (Id. 11 2.) The President of the Company delegated to Home the following duties: billing customers for services rendered; collecting accounts receivable; writing checks to creditors; making bank deposits; and preparing, signing, and filing the 1These facts are undisputed by Home.
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