and the prorated shares of the penalty/interest charged, are tabulated as follows:
As directed in the main ruling, this sum will bear interest at 10% From August 17, 1976 to December 31, 1978, an amount the court calculates at $ 2,260.72 for that period, plus interest on $ 9,528.44 at 12% Interest from January 1, 1979 to the date of payment.
At the hearing on the settlement of the judgment, Mautner-Glick complained that the new figures and their application left it without full credit for the $ 4,638.07 paid by it for the entire 4th Quarter of 1971. The objection lacks substance.
In the first place, it was Mautner-Glick's failure to carry out its obligation to keep the books and see to proper application of the funds that led to the incorrect filing of a single 941 return for the 4th Quarter of 1971 when there should have been two: (1) a final return for Dominick Campagna for the period October 1 to November 9, and another for Jeanne Campagna (with her own employer number) from November 9 to December 31, 1971. It is the allocation of taxes, penalty/interest and reimbursements for this quarter that has been nearly intractable of solution.
In the second place, the court's calculations fail to make Mrs. Campagna whole, less the amounts chargeable to her, by $ 1,440.07, when the intention of the main ruling was that she should be so made whole.
She paid to IRS a total (including the $ 300 for appraisals) of $ 16,770.98. The payments to her by the judgment to be entered will provide $ 3,301.00 from the United States and $ 9,528.44 from Mautner-Glick, making a total of $ 12,829.44, or $ 3,941.54 less than she paid to IRS.
The non-recoverable items payable by her are as follows:
The total of $ 2,501.47 chargeable to her is $ 1,440.07 less than the $ 3,941.54 difference between what she paid IRS and what she recovers from the United States and Mautner-Glick combined.
There is obviously an error in the figures, since the final results should reconcile, which they do not, and since the error is in Mautner-Glick's favor, it cannot be heard to complain.
In fact, since the total of the non-recoverable items charged to Mrs. Campagna amount to only $ 1,380. in taxes, and since the first levy by the United States yielded more than $ 3,500., the court might well have charged Mautner-Glick with reimbursement to her of 100% Of the penalty/interest instead of calling for a pro-rata division. Had Mautner-Glick properly discharged its duties (including the making of deposits for withholding and FICA taxes so as to leave no more than $ 200. due with each quarterly 941), the penalty/interest would have been negligible in amount.