exercised substantial control over the decision-making process in order to insure that CSS paid its trust fund tax liability if she had chosen to. Instead of insuring that those taxes were paid, she apparently turned a blind eye to the situation and chose not to exert any authority over her son. Given the similarity of operations between FQS and CSS, and the familial relationship of the individuals involved, the Court concludes, at a minimum, that Faye Wigley had a duty to inquire into whether CSS was meeting its tax obligations. Her failure to do so constitutes a willful failure to collect, account for, or pay over taxes owed by CSS. Because this Court concludes that Faye Wigley is a “responsible person” for purposes of § 6672, and because Faye Wigley acted willfully in fail Fla.1996) (<HOLDING>). In Robertson, the court was faced with a
holding on an objection to confirmation of plan that the debtors failure to file tax returns before filing the chapter 13 plan and debtors failure for six months to comply with federal law constituted a lack of good faith sufficient to warrant dismissal of the case holding that failure to pay sales taxes is a breach of trust holding that debtors failure to pay postconfirmation taxes pursuant to terms of court order constituted cause for dismissal as a lack of good faith holding lack of prejudice to the defendant is not good cause holding that fail ure to pay postconfirmation taxes claimed by irs pursuant to 11 usc  1305 and provided for under terms of plan was cause for dismissal