OPINION OF THE COURT
SLOVITER, Chief Judge.
The question presented is whether the bankruptcy court erred as a matter of law in crediting a corporate debtor's partial tax payment made in a Chapter 7 proceeding against the trust fund liability of the individual debtor, who was a "responsible person" under the Internal Revenue Code.
I.
Factual History and Procedural Posture
Keith T. Sorensen (Sorensen) was an officer and director...
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