OPINION ON APPEAL
HUGHES, District Judge.
1. Introduction.
The IRS has appealed from the bankruptcy court's order granting the debtor, David Nece, a setoff of $82,105.44 to his tax liability. Nece owed the taxes under a federal statute assessing penalties against a principal when the corporate taxpayer fails to pay to the government taxes withheld from employees. The bankruptcy court held that the IRS abused its discretion in failing to sue...
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