56 L.Ed.2d 275 98 S.Ct. 1795 436 U.S. 268 UNITED STATES, Petitioner,v.Onofre J. SOTELO and Naomi Sotelo. No. 76-1800. Argued Feb. 22, 1978. Decided May 22, 978. Rehearing Denied June 26, 1978. See 438 U.S. 907, 98 S.Ct. 3126. Syllabus Section 6672 of the Internal Revenue Code of 1954 provides that “[a]ny person required to […]
