BREITENSTEIN, Circuit Judge.
At issue is the validity of an injunction against the United States restraining the application of proceeds from seizures by the Internal Revenue Service on account of unpaid taxes, penalties, and interest in any manner other than the chronological order of the due dates thereof. The IRS proposes to apply the proceeds pro rata.
The taxpayers, Millard P. Buck and Dorothy J. Buck, are husband and wife and reside in Oklahoma. The...
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