JAMES E. GUTHRIE; BEATRICE M. GUTHRIE, PLAINTIFFS-APPELLANTS, v. K.J. SAWYER, DISTRICT DIRECTOR; GARY L. COLLINS, CHIEF, SPECIAL PROCEDURES; V. REGAN, CHIEF, COLLECTION DIVISION; KAREN BABCOCK, INTERNAL REVENUE OFFICER; COMMISSIONER OF THE INTERNAL REVENUE SERVICE; INTERNAL REVENUE SERVICE, DEFENDANTS, AND UNITED STATES OF AMERICA, DEFENDANT-APPELLEE. WAYNE E. WELLS; DOROTHY R. WELLS, PLAINTIFFS-APPELLANTS, v. K.J. SAWYER, DISTRICT […]
