A charity officer who was found personally liable as a “responsible person” for the charity’s failure to properly withhold federal employment taxes may not force the Internal Revenue Service to remove a tax lien from his name because it adversely affected his personal credit, the Tax Court has ruled. The officer was personally assessed a Section 6672 trust fund recovery penalty after the charity of which he was president failed to withhold taxes from its employees. Although the charity entered into an agreement to repay the taxes, the officer did not reach a similar agreement with the IRS. He nevertheless asked the IRS to remove a tax lien that it had filed against him. The Court noted that...