CONTIE, J., delivered the opinion of the court, in which RYAN, J., joined. NELSON, J. (pp. 145-46), delivered a separate concurring opinion.
CONTIE, Circuit Judge.
The United States appeals the district court's tax penalty determination. We affirm.
I.
Allied Mechanical Services, Inc. ("AMS"), is a plumbing and heating contractor in Kalamazoo, Michigan. Plaintiff-appellee Andrew Huizinga ("Huizinga") served as AMS's President and Chairman...
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