U.S. v. HUNTER ENGINEERS & CONSTRUCTORS, INC.

No. 84-2652.

789 F.2d 1436 (1986)

UNITED STATES of America, Plaintiff-Appellant, v. HUNTER ENGINEERS & CONSTRUCTORS, INC., Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 21, 1986.


Attorney(s) appearing for the Case

Michael L. Paup, Farley P. Katz, Wynette Hewett, Dept. of Justice, Washington, D.C., for plaintiff-appellant.

Mervyn S. Gerson, Nancy N. Gerson, Honolulu, Hawaii, for defendant-appellee.

Before SKOPIL, FLETCHER, and ALARCON, Circuit Judges.


SKOPIL, Circuit Judge:

The United States appeals the district court's summary judgment in favor of Hunter Engineers & Constructors, Inc. ("Hunter"). The issue on appeal is whether the United States' failure to give notice to a third party lender within sixty days of assessment against an employer for unpaid withholding taxes bars a subsequent civil action against the lender to collect the taxes. We conclude no such notice is required and the action is not barred...

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