FINDINGS OF FACT AND CONCLUSIONS OF LAW
McKIBBEN, District Judge.
The court enters its findings of fact and conclusions of law pursuant to Fed.R.Civ.P. 52 as follows:
FINDINGS OF FACT
1. Plaintiff Ashby seeks a refund of the taxes assessed against him under 26 U.S.C. § 6672 with respect to unpaid, withheld income and FICA taxes of the Threshold Group, Inc. for the quarters ending December 31, 1986, March 31, 1987, and June 30...
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