MEMORANDUM
CALDWELL, District Judge.
I. Introduction
We are considering the government's appeal of the bankruptcy court's decision that E. Harry Lartz is not a "responsible person" under 26 U.S.C. § 6672 liable for unpaid trust fund taxes of the Dutch Club of York (DCY or the club).
For the reasons set forth below, we will affirm the decision of the bankruptcy court.
II. Background
The DCY was a non...
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