BRUNETTI, Circuit Judge:
After a bench trial, the presiding magistrate judge found that the defendants in this case were liable under Internal Revenue Code ("IRC") § 6672 as responsible persons who willfully failed to collect, truthfully account for and pay over to the United States payroll taxes. We have jurisdiction under 28 U.S.C. § 1291. Because we hold that the factual finding that the defendants are "responsible persons" under § 6672 is clearly...
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