MANION, Circuit Judge.
Barry J. Hodgekins became the treasurer of Josam Manufacturing Co., Inc., in December 1984. In August 1985 the company went bankrupt. The Internal Revenue Service (IRS) then assessed tax penalties in excess of $800,000 against Hodgekins under 26 U.S.C. § 6672 for Josam's failure to pay withholding taxes. Hodgekins filed a protest to this proposed assessment. The IRS agreed to close the case if Hodgekins executed a waiver of the statute...
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