RYAN, Circuit Judge.
The government filed this action against General Motors Corporation ("GM"), pursuant to 26 U.S.C. § 6332(c), alleging that GM failed to honor an Internal Revenue Service ("IRS") levy upon property in its possession that belonged to another taxpayer and was encumbered by federal tax liens. The district court entered summary judgment for the government. We are asked to decide whether, as the district court held, GM is liable under I.R.C. &...
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