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172825P.pdf   08/17/2018  United States  v.  Deborah Brabant-Scribner
   U.S. Court of Appeals Case No:  17-2825
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Stras, Author, with Wollman and Kelly, Circuit Judges] 
   Tax ? Levy. Taxpayer's claim that government must respond to her offer 
   to compromise the debt before court may levy on her principal residence is 
   rejected. Offer of compromise is not a reasonable alternative to seizure 
   under 26 C.F.R. sec. 301.6334-1(d)(1), which requires an alternative for 
   collection, not an alternative to collection.