BARKETT, Circuit Judge:
In this tax refund action, the United States appeals from a final summary judgment in favor of plaintiff-appellee Hospital Resource Personnel, Inc. ("HRP"). The United States, through the Internal Revenue Service ("IRS"), assessed HRP in excess of $1,144,000 for failing to withhold and pay certain federal employment taxes on behalf of its workers. HRP filed suit in district court against the United States, seeking a refund of partial payments...
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