<p style="text-align: justify;">The Court of Federal Claims has held that the majority owner, CEO, and principal financier of a publishing corporation was responsible for its nonpayment of payroll tax, and willfully failed to pay over the funds to the government.  Although he did not exercise day-to-day control over the entity, he clearly had the capacity to do so.  He also drew on company funds in an attempt to recoup cash he advanced to the entity during the same time he knew payroll taxes were unpaid.</p>
