Your search Notice: Seventh Circuit Rule 53(b)(2) States Unpublished Orders Shall Not Be Cited or Used As Precedent Except to Support a Claim of Res Judicata, Collateral Estoppel or Law of the Case in Any Federal Court Within the Circuit.michael Rotzinger, Plaintiff--appellant, v. United States of America, Ron Nimmers, Investigator Ofinternal Revenue Service, John Moran, Supervisorof Internal Revenue Service, et al.,defendants--appellees did not match any document.