RHESA HAWKINS BARKSDALE, Circuit Judge:
The Internal Revenue Service contests the district court's affirming a bankruptcy court's confirmation of a debtor's plan of reorganization. The principal issue is whether the bankruptcy court had jurisdiction to enjoin the IRS from, under 26 U.S.C. § 6672, assessing and collecting taxes from a non-debtor officer of the debtor corporation. INJUNCTION VACATED; REMANDED.
I.
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