Pursuant to Sixth Circuit Rule 206
OPINION
BOGGS, Chief Circuit Judge.
The United States appeals the order of summary judgment entered by the district court, dismissing its complaint against Patrick Donovan, in which it sought to reduce to judgment certain tax assessments. For the following reasons, we reverse and remand to the district court so that it may enter summary judgment in favor of the government.
I
Donovan was a responsible...
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