KLEINFELD, Circuit Judge:
The Internal Revenue Service ("IRS"), in an internal manual, has created a means of delaying the sale of seized property beyond what the statute, 26 U.S.C. § 6335, and associated regulations allow. The additional delay is impermissible.
I. FACTS
The IRS assessed Mr. Anderson in 1984 for unpaid income taxes for tax years 1978 and 1979. It did not proceed with the collection efforts at issue in this case until...
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