The issue was whether such an individual had any statutory responsibility to use after-acquired corporate funds to pay a tax obligation arising prior to his purchase. See United States v. Bewley, 212 B.R. 668, 674 (N.D. Okla. 1997) ("The Supreme Court determined that under § 6672 one who assumes control of a business does not become a guarantor for payment of delinquent taxes simply by undertaking to continue operation of the business [citation omitted] [n]or does § 6672 operate to impress a trust on after-acquired cash."); In re Rossiter, 167 B.R. 919, 921 (Bankr. C.D. Cal. 1994).