United States v. Patrick M. Donovan

OPINION

BOGGS, Chief Circuit Judge.

The United States appeals the order of summary judgment entered by the district court, dismissing its complaint against Patrick Donovan, in which it sought to reduce to judgment certain tax assessments. For the following reasons, we reverse and remand to the district court so that it may enter summary judgment in favor of the government.

I

Donovan was a responsible officer at J.A. Clark Mechanical, Inc. (“Clark”) during 1985 and 1986. Clark failed to pay certain employment tax liabilities that were withheld from employees’ wages. The IRS determined that Donovan…