OPINION
COOLAHAN, Chief Judge:
The plaintiff in this action, Michael Yannicelli, seeks to suppress a jeopardy assessment lien and levy for unpaid gambling taxes placed upon money illegally seized by the United States. The suit raises several significant issues of law concerning the Internal Revenue Service (IRS) and its jeopardy assessment procedures.
STATEMENT OF FACTS
On June 9, 1971 Michael Yannicelli was arrested by United States Marshals...
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