ORDER
JAMES E. RYAN, Bankruptcy Judge.
This matter came on for hearing May 23, 1986, upon Defendant's Motion To Dismiss Plaintiff's Complaint which seeks to enjoin the United States of America (IRS) from invoking 26 U.S.C. § 6672 against those persons (non-debtors) liable thereunder for Debtor's unpaid taxes plus 100 percent penalty.
After review of the file, the arguments, the Briefs of the parties and...
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