WILLIAM E. MILLER, Circuit Judge.
This appeal involves the claim of the plaintiff, Farmers-Peoples Bank of Milan, Tennessee (the bank) against the defendant, United States (the government) pursuant to 26 U.S.C. § 7426(a)(1) for an alleged wrongful levy by the government on the assets of the Clemmer Building Supply Company (C. B.S.), now bankrupt. The government counterclaimed under 26 U.S.C. § 3505(b), which imposes personal liability on lenders under certain...
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