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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