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102741P.pdf   08/05/2011  Virgil Moore  v.  United States
   U.S. Court of Appeals Case No:  10-2741
   U.S. District Court for the Southern District of Iowa - Des Moines   
   [PUBLISHED] [Riley, Author, with Benton and Shepherd, Circuit Judges]
   Civil case - Federal taxes. Jury verdict finding Moore responsible for
   trust fund recovery penalties imposed pursuant to 26 U.S.C. Sec. 6672 for
   unpaid unemployment taxes owed by his company is affirmed; no error in
   admitting IRS form or in allowing an IRS agent to testify regarding the
   form's purpose and effect.