YARRUT, Judge.
This is an appeal from an adverse judgment on a rule by Willard & Davis Insurance Agency, Inc. (referred to herein as "Willard & Davis"), Plaintiff-Appellant, against the United States of America, through the Internal Revenue Service (referred to as "the Revenue Service"), to compel the Revenue Service to return to the Registry of the Civil District Court for the Parish of Orleans $6,271.60, being part of a larger amount the Revenue Service...
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