PER CURIAM.
The issue in this appeal is whether a bankruptcy court has the power to enjoin the Internal Revenue Service (IRS) from collecting a tax assessed against certain officers and shareholders of A to Z Welding & Mfg. Co., Inc. (A to Z), a bankrupt corporation, pursuant to 26 U.S.C. § 6672.
BACKGROUND
A to Z filed a petition for reorganization under Chapter 11 of the Bankruptcy Code on August 3, 1984. Thereafter, the IRS assessed a...
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