Court of Appeals for the Ninth Circuit July 13, 1995, 93-16960 (Robert Alan Jones, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Plaintiff-Appellee)

KLEINFELD, Circuit Judge:

We reverse the summary judgment the Internal Revenue Service (“IRS”) won below, because there are genuine issues of fact as to whether Mr. Jones was a “responsible person” for certain unpaid trust fund taxes, and whether assessment was timely.

I. Facts

Mr. Jones and Mr. Russell each owned half the stock in Silver State Airlines, Inc.