PER CURIAM:
The issue on this appeal is whether the sole shareholder of a corporation, which owns a 50-percent interest in a partnership, may be held liable under section 6672 of the Internal Revenue Code of 1954 for failure to pay over withholding and FICA taxes due from the partnership. The district court held in the affirmative. We agree.
The Internal Revenue Service assessed the taxpayer-appellant a penalty of $915 under 26 U.S.C. § 6672 for withholding...
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