OPINION
SKOPIL, District Judge:
BACKGROUND
This is a prosecution under 26 U.S.C. § 7212(b) for forcible rescue of property seized by the Internal Revenue Service ("IRS"). Defendant, Stamm F. Johnson, concedes that he violated the statute. He asserts as his defense the unconstitutionality of the underlying IRS seizure, which was accomplished pursuant to 26 U.S.C. § 6331.
The defendant is a member of the Oregon State Bar. He specializes...
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