P. 12(b)(6) Rather, plaintiff simply alleges that defendants have detained their property since April 24, 1996. ... plaintiffs make no reference to either the Internal Revenue Service or tax claims in their complaint. ... s seizure of taxpayera#39;s IRA where she didna#39;t show govt. couldna#39;t prevail on the merits: Internal Revenue Manuala#39;s provision that IRAs be levied upon only in aflagrant and ... 1990 FORD RANGER.
|Title||:||American Federal Tax Reports|