BEEZER, Circuit Judge:
Claimant-appellant Michael Miroyan appeals the district court's order of summary judgment, and denial of his motion for declaratory judgment, forfeiting United States currency and an automobile to the United States under 21 U.S.C. § 881 (1982) for involvement with controlled substances. Miroyan argues that an Internal Revenue Service ("IRS") lien on the property at issue
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