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MATTER OF TAX INDEBTEDNESS OF STEPHENS

No. MCV 85-70-M-CCL.

54 B.R. 626 (1985)

In the Matter of the TAX INDEBTEDNESS OF STEPHENS EQUIPMENT CO., INC., Debtor.

United States District Court, D. Montana, Missoula Division.

November 14, 1985.

Attorney(s) appearing for the Case

Klaus Richter, Asst. U.S. Atty., Billings, Mont., for U.S.

MEMORANDUM AND ORDER

LOVELL, District Judge.

On September 25, 1985, the United States Attorney submitted an application for an order allowing IRS agent Craig D. Carrier to enter the business premises of the taxpayer, Stephens Equipment Co., for the purpose of seizing such property as may be found therein which is subject to levy for unpaid taxes. Accompanying the application is the affidavit of Carrier, stating in pertinent part that an assessment of tax...

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