DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

994228P.pdf   04/09/2001  USA  v.  Jean E. Bisbee
   U.S. Court of Appeals Case No:  99-4228
                          and No:  00-1010
   Southern District of Iowa   
Civil case - Federal tax. IRS had authority to assess trust fund recovery penalty; notices of assessment complied with applicable statutory provisions; IRS's position with respect to treasurer's responsibility for assessment lacked a reasonable basis in fact and was not substantially justified, and treasurer was entitled to litigation fees and costs.