The following excerpt is from Lakeshore Apartments, Inc. v. United States, 351 F.2d 349 (9th Cir. 1965):
3 A long and developing line of cases has judicially engrafted upon Section 192 the requirement the person must have notice of the debt owed the government in order to be liable. King v. United States, 379 U.S. 329, 85 S.Ct. 427, 13 L.Ed.2d 315, (1964); 41 A.L.R.2d 446 at 450.
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