purposes.’ ” Olsen v. United States, 952 F.2d 236, 240 (8th Cir.1991) (quoting Hartman v. United States, 538 F.2d 1336, 1341 (8th Cir.1976)); see also Burden v. United States, 486 F.2d 302, 304 (10th Cir.1973) (“ ‘Willfully’ [in §] 6672 ... means a voluntary, conscious and intentional decision”), cert. denied, 416 U.S. 904, 94 S.Ct. 1608, 40 L.Ed.2d 109 (1974). Second, a responsible person can also act willfully if she “acts with a reckless disregard of a known or obvious risk that trust funds may not be remitted to the government.” Mazo v. United States, 591 F.2d 1151, 1154 (5th Cir.), cert. denied, 444 U.S. 842, 100 S.Ct. 82, 62 L.Ed.2d 54 (1979); Denbo v. United States, 988 F.2d 1029, 1033 (10th Cir.1993) (same); see also Thomsen v. United States, 887 F.2d 12, 17 (1st Cir. 1989) (<HOLDING>). Finley, 82 F.3d at 971. “As this circuit and
holding that an indemnitees settlement must be in an amount reasonable in view of the size of possible recovery and degree of probability of claimants success against the indemnitee quoting damanti v as inger 314 f2d 395 397 2d cir1963 cert denied 375 us 834 84 sct 46 11 led2d 64 1963 holding uncharged acts of violence evidence of  the background of the charges the parties familiarity with one another and their concert of action  quoting united states v oleary 739 f2d 135 136 3d cir1984 cert denied 469 us 1107 105 sct 782 83 led2d 776 1985 cert denied 493 us 821 110 sct 78 107 led2d 44 1989 recognizing that in the civil context willful conduct  may  indicate a reckless disregard for obvious or known risks  quoting monday v united states 421 f2d 1210 1215 7th cir cert denied 400 us 821 91 sct 38 27 led2d 48 1970 holding that final agency action under the apa 5 usc  704 must be the consummation of the agencys decisionmaking process must not be of a merely tentative or interlocutory nature and must be one by which rights or obligations have been determined or from which legal consequences will flow  first quoting chi  s air lines inc v waterman ss corp 333 us 103 113 68 sct 431 92 led 568 1948 and then quoting port of bos marine terminal assn v rederiaktiebolaget transatlantic 400 us 62 71 91 sct 203 27 led2d 203 1970 holding that a court may not disregard the doctrine of harmless error simply in order to chastise what the court views as prosecutorial overreaching  quoting united states v hasting 461 us 499 507 103 sct 1974 76 led2d 96 1983