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  5. 959 F.Supp. 1180 (1997)
 

U.S. v. KNUDSON

No. 4:CV96-3275.

959 F.Supp. 1180 (1997)

UNITED STATES of America, Plaintiff, v. Vance E. KNUDSON, Defendant.

United States District Court, D. Nebraska.

April 8, 1997.

Attorney(s) appearing for the Case

Robert D. Metcalfe, Trial Attorney, U.S. Department of Justice, Tax Division, Washington, DC, Sally R. Johnson, Assistant United Stated Attorney, Lincoln, NE, for Plaintiff.

Vance E. Knudson, pro se.

MEMORANDUM AND ORDER

KOPF, District Judge.

This is a civil action brought by the United States of America, seeking declaratory and injunctive relief pursuant to 26 U.S.C. §§ 7401 and 7402. Plaintiff's claim arises out of the actions of defendant, Vance E. Knudson, for recording a "common law lien,"1 entitled the "Claim of Commercial Lien and Affidavit," against the real and movable property of three named individuals...

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