MEMORANDUM OPINION
LEE, District Judge.
This action comes before the Court on Petition to Lift Levy filed on the 27th day of November, 1990, by Julius Jones, Stepvan Service Company, David Linkenheimer, John Gagliardi, and, was joined by Irwin Schiff at Oral Argument on the 7th day of December, 1990.
On or about November 8, 1990, the United States of America filed an Application of Revenue Officer to Enter Premises to Effect Levy (Application). Such...
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