092375P.pdf   08/04/2010  Cyril Anuforo  v.  Commissioner of IRS
   U.S. Court of Appeals Case No:  09-2375
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Riley, Author, with John R. Gibson and Murphy,
   Circuit Judges]
   Civil case - Federal Tax. Failure to give notice under I.R.C. Sec.
   6303(a) is not a bar to the government filing a civil action to collect
   unpaid taxes, nor is it a bar to the government asserting a counterclaim
   against taxpayer when he files a suit to challenge penalties; taxpayer's
   conduct was willful as a matter of law; there were no genuine issues of
   material fact as to whether taxpayer owed the penalties or the amount of
   penalties he owed, and the district court did not err in granting the
   government's motion for summary judgment; taxpayer failed to provide
   the district court with any specific information regarding the testimony he
   sought from an IRS agent, and the district court did not err in denying his
   request for the discovery; taxpayer admitted he willfully failed to pay the
   tax and the government was not holding him vicariously liable for
   misconduct by his employees; taxpayer failed to show he was entitled to a
   theft-loss deduction under I.R.C. Sec. 165(a).