ESTES, Chief Judge.
This is a suit instituted by the Plaintiff, United States of America, as a third-party beneficiary to a contract entered into between the defendant Seaboard Surety Company and the defendant taxpayer-subcontractor, Jim O'Boyle, to recover withholding, F.I.C.A. (Social Security) and F.U.T.A. (unemployment) taxes owed by O'Boyle, the taxpayer-subcontractor.
The facts have been stipulated and are, as follows:
Three contracts are involved...
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