Rules Change on I.R.S. Seizures, Too Late for Some

Under mounting pressure, the Internal Revenue Service and the Justice Department have announced in recent months that they will no longer use a law designed to go after drug dealers and terrorists to seize the bank accounts of small business owners who are not suspected of criminal activity. But Lyndon McLellan, the owner of a convenience store in rural Fairmont, N.C., where catfish sandwiches go for $2.75, is still trying to recover...
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