Authorities Cited: United States Code 26 U.S.C. § 6672 26 U.S.C. § 6672(a) Circuit Courts 304 F.2d 528, 530 377 F.2d 921, 924 431 F.2d 742, 747 579 F.2d 938, 940 591 F.2d 1151, 1156-1157 661 F.2d 1206, 1209 711 F.2d 729 763 F.2d 1295, 1297 779 F.2d 1567 818 F.2d 469 819 F.2d 1008, 1011 828 F.2d 1499, 1503-1505 836 F.2d 965, 968 876 F.2d 485, 492 894 F.2d 1549, 1553 931 F.2d 805, 810-811 939 F.2d 915 963 F.2d 1083, 1089 979 F.2d 952, 956 17 F.3d 329, 331 46 F.3d 239 53 F.3d 1548, 1555 111 F.3d 1351, 1357 123 F.3d 1342 195 F.3d 229, 233 195 F.3d 1238, 1244 215 F.3d 1225, 1229 234 F.3d 1340, 1342 182 F. Supp. 2d 1189, 1191-1192