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061774P.pdf   04/27/2007  United States  v.  Richard Musal
   U.S. Court of Appeals Case No:  06-1774
   U.S. District Court for the Southern District of Iowa - Des Moines   
   [PUBLISHED] [Wollman, Author, with Melloy, Circuit Judge, and
   Nangle, District Judge]
Civil case - Federal tax. District court did not err in finding defendant was a responsible person and was liable for taxes due under 26 U.S.C. Sec. 6672, when his company failed to remit to the government excise taxes collected from the sale of airline tickets; defendant had the authority to pay the taxes for the company and acted willfully in refusing to do so; no error in admitting spread sheet defendant's company prepared for the IRS in connection with the investigation; while the court should have given a limiting instruction on the exhibit's use, this misstep does not constitute reversible error, as other evidence in the case supported the calculation and this evidence would not have been subject to the limiting instruction; magistrate's order refusing to permit the taking of depositions to preserve testimony did not preclude the district court from admitting live testimony from the witness at the trial; IRS's assessment was not a "naked assessment" and was entitled to a rebuttable presumption of correctness.