WILLIAM J. CAMPBELL, Senior District Judge.
The facts of this case are undisputed. For the 1968 and 1969 tax years, Melvin Leo McKenzie (hereafter "taxpayer" or "appellee") became indebted to the Internal Revenue Service (IRS) for income and F.I.C.A. taxes in the amount of $3,947.46, of which $2,953.22 represented income and F.I.C.A. taxes withheld from the wages paid by taxpayer to his employees. This latter amount shall hereafter be referred to as the "trust fund...
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