No. 96-02451-PHX-RTB.

260 B.R. 1 (2000)

In re Michael William & Ellen Kay NEWTON.

United States Bankruptcy Court, D. Arizona.

August 4, 2000.

Attorney(s) appearing for the Case

Eric Slocum Sparks, Law Offices of Eric Slocum Sparks, P.C., Tucson, AR, for debtor.

Charles M. Duffy, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for U.S.

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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