A private foundation manager charged with self-dealing transactions totaling about $46,000 and failing to pay his personal income taxes has been ordered to pay more than $460,000 to the Internal Revenue Service after failing to participate in the proceeding seeking to reduce the obligation to a formal judgment. A federal District Court in Texas has held that the IRS assessment is presumed to be correct and the taxpayer had not satisfied his obligation to prove it wrong. James Ziegenhals became the sole manager of a private foundation created pursuant to his uncle’s will. After an IRS audit in 2005, the IRS ruled that the foundation did not operate for charitable purposes and revoked its...