Opinion ID: 688712
Heading Depth: 1
Heading Rank: 3

Heading: conclusion

Text: 64 We affirm the CFC's decision granting the government's motion for summary judgment and denying Bronson's cross-motion for summary judgment, thereby dismissing Bronson's complaint for a refund of penalties assessed pursuant to section 6672 of the Internal Revenue Code of 1986. 65 AFFIRMED. 66 NIES, Circuit Judge, Additional Views. 67 I join Judge Rich in concluding that the assessment of the section 6672 penalty by the IRS, which violated the automatic stay provision of the Bankruptcy Code, 11 U.S.C. Sec. 362, is voidable rather than void and that summary judgment was properly granted. In addition, it appears to me that this case was fully settled in accordance with the April 14, 1986, installment agreement for payment of the section 6672 penalty. Both parties relied on and benefitted from the settlement. Bronson acknowledged and discharged his obligations fully in accordance therewith after he had knowledge of a ground to challenge it. In my view, his arguments, at this late stage, over bankruptcy provisions do not provide a basis for reversal. Moreover, this alternative ground for affirmance would have to be considered. 68