Court Opinion

ID: 9475388
Source: CourtListenerOpinion
Date Created: 2023-08-05 05:25:45.579855+00
Date Added: 2024-06-11T17:44:41.294717
License: Public Domain

FAIRCHILD, Senior Circuit Judge,
dissenting.
Because I find the reasoning of United States v. Jersey Shore State Bank, 781 F.2d 974 (3rd Cir.1986), cert. granted, — U.S. -, 106 S.Ct. 2273, 90 L.Ed.2d 716 (1986) and United States v. Hunter Engineers & Constructors, Inc., 789 F.2d 1436 (9th Cir.1986) more persuasive, I must respectfully dissent.
I add only two observations concerning the language at issue:
(1) An assessment is a determination that one or more persons are liable for a tax. It seems a natural reading of § 6303(a) that “each person liable for the unpaid tax” means each person whose liability has been determined by the assessment referred to. The facts essential to liability of third-party providers are not determined by the assessment.
(2) Section 3505 does not, literally, make the third-party provider “liable for the unpaid tax,” but “liable * * * in a sum equal to the taxes.”