MEMORANDUM AND ORDER
STIEHL, District Judge:
Initially, it is Ordered that plaintiffs' petition is amended to show United States of America as the proper defendant, striking the U.S. Department of Internal Revenue Service.
The plaintiffs filed a petition May 9, 1986, for the return of a Mercedes-Benz that was seized from the plaintiffs' son April 15, 1985, due to the son's failure to pay taxes. The plaintiffs contend the car belongs to them and not...
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