Nos. 86-1540, 86-1663.

857 F.2d 1360 (1988)

UNITED STATES of America, Plaintiff-Appellant, v. HARVIS CONSTRUCTION COMPANY, INC., Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 23, 1988.

Attorney(s) appearing for the Case

Roger M. Olsen, Asst. Atty. Gen., Michael C. Durney, Acting Asst. Atty. Gen., and Bruce R. Ellisen, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellant.

Godfrey L. Munter, Jr., San Francisco, Cal., for defendant-appellee.

Sylvie B. Kulkin and Stephen L. Garber, Severson, Werson, Berke & Melchoir, San Francisco, Cal., for amicus.

Before BROWNING, SNEED and TROTT, Circuit Judges.

TROTT, Circuit Judge:

The United States sued Harvis Construction Company ("Harvis") under 26 U.S.C. § 3505(b)(1982) to collect Vince A. Romano's withholding taxes. The district court dismissed because the government had failed to notify Harvis of the assessment against Romano. The government appeals the dismissal and grant of attorneys' fees to Harvis. On appeal, Harvis advances an alternative ground for dismissal, arguing that the action was barred by a six...

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