MEMORANDUM AND ORDER
ANN ALDRICH, District Judge.
On May 12, 1992, the Ameritrust Company filed this impleader action under 28 U.S.C. § 1335 against Iraj Derakhshan, the Iraj Derakhshan Retirement Plan ("Retirement Plan"), the United States of America and the Internal Revenue Service (collectively "United States"), alleging that there was a dispute between the United States and Derakhshan as to the legal...
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