John Ramirez v. USA, et al
| JOHN B. RAMIREZ, (As the person (last shareholder responsible for the assets and liabilities of the dissolved corporation Pro Business Coach, Inc.) |
| UNITED STATES OF AMERICA, BETH E. STROUD, ISABEL CORNEJO and TRINH DIEP |
| 13-56088 |
| June 20, 2013 |
| U.S. Court of Appeals, Ninth Circuit |
| IRS 3rd Party Suits 26 USC 7609 |
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