District Court, S.D. New York July 20, 1989, 86 Civ. 7592 (MGC) (United States v. Burger)

OPINION AND ORDER

CEDARBAUM, District Judge.

This civil action arises out of the failure of Art Steel Co., Inc. (“Art Steel”) to pay over to the Internal Revenue Service income and Social Security taxes withheld from its employees’ salaries in the second and fourth quarters of 1981 and the first quarter of 1982. Defendant Alan J.