Court of Appeals for the Ninth Circuit August 17, 1995, 92-55885 (Capital Tracing, Inc. v. United States)

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United States · · · 17-08-1995

BRUNETTI, Circuit Judge:

On January 6, 1992, Plaintiff/Appellant Capital Tracing, Inc. (“Capital”) filed a wrongful levy action against the United States under 26 U.S.C. § 7426

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based on the Internal Revenue Service’s (“IRS”) notice of levy filed on August 22, 1985.

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