In the Matter of Onofre J. Sotelo and Naomi Sotelo, Bankrupts

BAUER, Circuit Judge.

Appellant Onofre J. Sotelo contends that the district court erred in not discharging in bankruptcy a liability imposed upon him under 26 U.S.C. § 6672 for failing to account to the government for taxes withheld from the wages of the employees of the corporation of which he was chief executive officer. The question on review is whether the liability is a nondischargeable tax or a dischargeable penalty.

Sotelo does not challenge his liability under 26 U.S.C. § 6672. 1 He only argues that the liability should have been discharged by his personal bankruptcy petition. Sotelo…