ON PETITION FOR REHEARING
(Opinion June 30, 1997, 5th Cir. 1997, 117 F.3d 160 )
PER CURIAM:
IT IS ORDERED that the petition for rehearing filed on behalf of Appellee United States of America is DENIED.
In attempting once again to bring its federal tax lien under the umbrella of United States v. McDermott,
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