REDFIELD T. BAUM, Sr., Bankruptcy Judge.
Tried to the court was the debtor's objection to the proof of claim of the Internal Revenue Service, ("I.R.S."). The I.R.S. asserts a claim against the debtor, Michael Newton ("Newton"), as a responsible person pursuant to 26 U.S.C. 6672 for unpaid withholding taxes owed by the Price Value Hotels, Inc. ("Hotel"). For the reasons stated below, the court concludes that Newton was a responsible person for the first five quarters...
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