MEMORANDUM OPINION
DAVIS, District Judge.
Plaintiff Richard K. Hagen filed this tax refund action after paying a portion of the amount allegedly due under a trust fund recovery penalty for unpaid payroll withholding taxes for American Quantum Cycles, Inc. ("Quantum"), assessed against him pursuant to 26 U.S.C. § 6672. The government counterclaimed for a total of $274,918 in unpaid assessments, penalties and interest for the fourth quarter of 1999 and...
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