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  5. 745 F.Supp. 643 (1990)
 

MATTER OF STOLTZ

No. 90-K-1535.

745 F.Supp. 643 (1990)

In the Matter of the Tax Indebtedness of Joe R. STOLTZ and Josephine K. Stoltz, J & J Ltd., South Horizons, Explorations Unlimited and J & J Living Trust as Nominees of Joe R. Stoltz and Josephine K. Stoltz.

United States District Court, D. Colorado.

September 21, 1990.

Attorney(s) appearing for the Case

Joe R. Stoltz and Josephine K. Stoltz, Denver, Colo., pro se.

William G. Pharo, Asst. U.S. Atty., Denver, Colo., for U.S.

MEMORANDUM OPINION AND ORDER

KANE, Senior District Judge.

This matter is before me on two motions by Joe R. and Josephine K. Stoltz. The first is for a temporary restraining order and a permanent injunction and the second is for replevin of property. Both motions arise out of the August 29, 1990 search of the Stoltzes' premises and seizure of property pursuant to the levy and distraint provisions of § 6331 of the Internal Revenue Code. 26 U.S.C. §...

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