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These documents, together with affidavits from third parties, should be used to show the limitations on the authority and the lack of willfulness of the potential responsible person.
When it comes to the willfulness element, the IRS takes the position that a person acts willfully when he or she chooses to pay other creditors rather than the IRS even though he or she is aware, or should be aware, of the tax liability.
Specifically, the decision increased the range of behavior for which willfulness may be found, provided greater discretion to district court judges to award enhanced damages, and simplified the applicable appellate standard of review to abuse of discretion.
The willful child is young girl whose willfulness is articulated by her idiosyncratic actions, "her arms outstretched," and through her disobedience.
Each has praiseworthy moments, but the standouts of 'The Girl on the Train' are easily the women-Blunt, Bennett and Rebecca Ferguson (as Anna, Tom's new wife)-whose tales convey a morbid, train wreck-like fascination for stories of willfulness and weakness.
Esta traducao obscurece, no entanto, o jogo linguistico envolvendo willfulness como inadequacao do will, do desejar ou do desejo propriamente, isto e, de sujeitos que "desejam errado" ou "desejam muito", na perspectiva apresentada por Ahmed.
A chameleon-like term, dreaded by the likes of Learned Hand, (2) willfulness is used in trademark law for many purposes, usually without a comprehensible definition.
The test for willfulness is whether there was a voluntary, intentional violation of a known legal duty.
Greek people will stand firm with even greater willfulness.
It considers the notion of willfulness developed by Sara Ahmed in Willful Subjects as a way of interpreting Katharine Bradley and Edith Cooper ("Michael Field") and their use of willfulness as a productive narrative strategy particularly in the joint diary, "Works and Days.