Authorities Cited: United States Code 26 U.S.C. § 2 26 U.S.C. § 6672 26 U.S.C. § 6672(a) 28 U.S.C. § 6672(e) Supreme Court 489 U.S. 235, 241 Circuit Courts 676 F.2d 1159, 1163 809 F.2d 425, 428 823 F.2d 1091, 1094 956 F.2d 723, 728 961 F.2d 1323, 1324-1325 988 F.2d 1449, 1457 71 F.3d 1293 102 F.3d 932, 934-936 111 F.3d 1351, 1357 126 F.3d 915, 922 203 F.3d 990, 995 471 F.3d 783, 787 484 F.3d 938, 941 510 F.3d 681, 687 526 F.3d 1046, 1051 Federal Rules of Civil Procedure Fed. R. Civ. P. 56(c)