HOLLOWAY, Circuit Judge.
In this civil action, the United States sued Mr. James Holmes seeking to collect a federal tax debt owed by the now-defunct corporate entity Colorado Gas Compression, Inc. Defendant Holmes, the Appellant-Cross-Appellee in this court, had been the sole shareholder of Colorado Gas prior to the entity's demise. The district court granted final judgment in favor of the United States in the amount of $2,533,930.94. Defendant Holmes appeals from...
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