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BYRNE v. U.S.

No. 15-2396.

857 F.3d 319 (2017)

Roger BYRNE, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee, Eric C. Kus, Counterclaim Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: May 15, 2017.

Attorney(s) appearing for the Case

ARGUED: Randolph T. Barker , BERRY MOORMAN P.C., Detroit, Michigan for Appellant Byrne. Scott R. Murphy , BARNES & THORNBURG LLP, Grand Rapids, Michigan, for Appellant Kus. Ivan C. Dale , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Randolph T. Barker , BERRY MOORMAN P.C., Detroit, Michigan, Scott R. Murphy , BARNES & THORNBURG LLP, Grand Rapids, Michigan, for Appellants. Ivan C. Dale , Jonathan S. Cohen , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: BATCHELDER, STRANCH, and DONALD, Circuit Judges.

OPINION

The Internal Revenue Code, 26 U.S.C. § 6672, permits the United States to recover unpaid trust-fund taxes1 from persons responsible for paying those taxes, if they willfully failed to pay them. We have previously held...

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