Your search Notice: Eighth Circuit Rule 28a(k) Governs Citation of Unpublished Opinions and Provides That They Are Not Precedent and Generally Should Not Be Cited Unless Relevant to Establishing the Doctrines of Res Judicata, Collateral Estoppel, the Law of the Case, or if the Opinion Has Persuasive Value on a Material Issue and No Published Opinion Would Serve As Well.christopher Lee Meints; Laverne H. Meints, Appellants, v. Clair Stone, Chief Collection Division; Patricia Price,revenue Officer/director; Bruce Dethmer, District Directorirs, Milwaukee, Wisconsin; Jerome L. Frost, Reviewer, Irs;linda Prettyman, Irs Employee; Robert E. Brazil, Districtdirector Irs, Milwaukee, Wisconsin; James Grant, Districtdirector; Unknown Doe, 1 to 99, Appellees did not match any document.