Your search 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 Ofthe Internal Revenue Service; Internal Revenue Service, Defendants,andunited States of America, Defendant-appellee.wayne E. Wells; Dorothy R. Wells, 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 Ofthe Internal Revenue Service; Internal Revenue Service, Defendants,andunited States of America, Defendant-appellee did not match any document.