KENNEDY, J., delivered the opinion of the court, in which NELSON, J., joined. CONTIE, J. (p. 147), delivered a separate concurring opinion.
KENNEDY, Circuit Judge.
Plaintiff, Joseph T. McGinness, appeals the District Court's dismissal of his complaint seeking reimbursement for property seized by the Internal Revenue Service ("IRS"), arguing that as court-appointed receiver he has standing to bring this wrongful levy action under I.R.C. § 7426. For the...
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