ORDER
ROBERT W. PORTER, District Judge.
The United States of America brings this civil action to enforce a tax levy served upon the Defendant Southwestern Life Insurance Company. The action has been authorized and requested by the Chief Counsel of the Internal Revenue Service, a delegate of the Secretary of the Treasury of the United States, and is brought at the direction of the Attorney General of the United States pursuant to 26 U.S.C. §§ 7401...
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