duty to perform the act in respect of which the violation occurs.” The use of the word “includes” “‘suggests a calculated indefiniteness with respect to the outer limits of the term’ defined.” Commonwealth National Bank of Dallas v. United States, 665 F.2d 743, 750 (5th Cir.1982) (quoting First National Bank in Plant City, Florida v. Dickinson, 396 U.S. 122, 90 S.Ct. 337, 24 L.Ed.2d 312 (1969)). In order for a third party lender to be a “person” for the purposes of § 6672(a), the third party lender must have the power to see to it that the taxes are paid. Commonwealth, 665 F.2d at 755. In addition, the third party lender must assume “control over how the employer’s funds are to be spent and over the process of deciding which creditors of the employer tes, 878 F.2d 1382 (11th Cir.1989) (<HOLDING>); United States v. Security Pacific Business
holding that a bank customer did not have a reasonable expectation of privacy in records maintained by the bank holding the bank liable where the bank had almost complete control over the operation of the company during its last three quarters of operation and where withheld taxes were not paid to the irs on instructions from the bank holding successor national bank liable for punitive damages judgment against bank that merged into successor national bank holding that debtor not bank paid the propertytax redemption amount even though debtor paid this amount using proceeds of loan from the bank holding a bank liable where a bank officer held checks that were intended to pay the irs for withheld taxes