PER CURIAM:
The District Director of Internal Revenue has obtained a jeopardy assessment under § 6861 of the Internal Revenue Code (Title 26, United States Code) for unpaid income taxes, as appellant concedes. Under § 6321 the amount due became a lien upon all property or property rights of the taxpayer; and pursuant to § 6331, a notice of levy was served on defendant Public National Bank, purporting to levy upon and seize all property and rights of...
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