JOHN P. MOORE, Circuit Judge.
This is an appeal from an order granting the defendant's motion for summary judgment in an action for damages and injunctive relief based on an alleged invalid federal tax levy. The question presented is whether a district court has jurisdiction under 26 U.S.C. § 7426(a) to award damages or otherwise grant relief when the alleged wrongful levy has been released prior to the commencement of the action. The question is answered in...
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