Court of Appeals for the Ninth Circuit April 17, 2001, Nos. 99-56470, 99-56862; D.C. CV-98-08199-JSL (Rzx) (United States v. Chapman)

MEMORANDUM *

The United States appeals the district court’s judgment for Richard Sibbrel after a bench trial in the United States’ action seeking to reduce to judgment a 100 percent penalty assessment against Sibbrel for willfully failing to collect, truthfully account for, and pay over employee taxes for the last quarter of 1994 and the first quarter of 1995.