OPINION
EDWIN F. HUNTER, Jr., District Judge:
Baddour, Inc., brought this wrongful levy suit against the United States of America and Michael Posey, an IRS agent. Damages are claimed for losses allegedly sustained when its property, certain soft goods located in a taxpayer's plant, was seized to satisfy taxpayer's liability. Following a bench trial, the district court concluded that recovery against Posey, individually was barred by the doctrine of qualified...
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