ORDER
HODGES, Chief Judge.
These are consolidated actions, one to recover a 100% penalty assessed and collected by the Defendant from the Plaintiff under the authority of 26 U.S.C. § 6672, the other to enforce an agreement allegedly compromising the assessment and the penalty. This Court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1).
Plaintiff was President and a member of the Board of Directors of Safeway Steel Erectors, Inc., from...
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