OPINION
ROGER D. FOLEY, Chief Judge.
FACTS
This is an action seeking preliminary injunction against the assessment and collection of federal taxes and for the return of monies seized as assessed taxes for a terminated tax period. Jurisdiction is asserted under 28 U.S.C. §§ 1340 and 1346(a)(1) and 26 U.S.C. §§ 6213(a) and 7421(a).
On information obtained from informants and police surveillance, the Las Vegas Police Department...
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