What is the test to determine whether an individual is a responsible person within the meaning of section 6672(a)?
The following excerpt is from Winter v. USA, 196 F.3d 339 (2nd Cir. 1998):
In determining whether an individual is a "responsible person" within the meaning of section 6672(a), "[t]he determinative question is whether the individual has significant control over the enterprise's finances." United States v. Rem, 38 F.3d 634, 642 (2d Cir. 1994) (internal quotations omitted). No single factor is dispositive in evaluating whether an individual has significant control; rather, the determination must be made in light of the totality of the circumstances. Id. The relevant circumstances include whether the individual:
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