MEMORANDUM OPINION AND ORDER DIRECTING JUDGMENT FOR DEFENDANT
WOLLENBERG, District Judge.
Plaintiff sues under 26 U.S.C. § 7426(a) (1), which provides in relevant part that "if a levy has been made on property * * * any person (other than the person against whom is assessed the tax out of which such levy arose) who claims an interest in or lien on such property and that such property was wrongfully levied upon may bring a civil action against the United...
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