DECISION
JAMES F. QUEENAN, Jr., Bankruptcy Judge.
The final, cataclysmic reverberation from a failed business is often a claim of the Internal Revenue Service against a corporate officer for unpaid "trust fund" taxes. So it is here. Where, as here, the claim is not against the recognized leader of the enterprise, case law has in the past been too vague to offer much guidance. Fortunately, however, a recent First...
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