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121943P.pdf   06/27/2013  Gary Westerman  v.  United States
   U.S. Court of Appeals Case No:  12-1943
   U.S. District Court for the Western District of Arkansas - Hot Springs   
   [PUBLISHED] [Chief Judge Riley, Author, with Wollman and Gruender, Circuit 
   Judges] 
   Civil Case - Tax. District court's grant of summary judgment to government 
   in action to recover tax assessment for unpaid trust fund from business 
   officer under IRC section 6672 is affirmed. Evidence was sufficient that 
   Westerman willfully failed to pay the ratable trust fund portion of 
   WestCorp's five payments and used after-acquired funds to pay creditors 
   and suppliers instead of the IRS, that he failed to designate in writing 
   how the IRS should apply the payments received, and that IRS was well 
   within its statutory and common-law rights to apply the payments in the 
   treasury's best interest.