There is a history of this case being filed in Idaho state first and then it was removed by the government to the United States District Court of District of Idaho.

The lawyer for the Diversified Metals Products filed an Complaint of Impleader. He is depositing the money with the federal Court registry and letting the court determine if the IRS or T-Bow, i.e. Steve Morgan should receive a check for the services provided to Diversified Metal Products.

The Attorney for Diversified Metals alleges that the IRS is an agency of the Government of the United States. The Justice Department has to rebut this by stating the IRS is not an agency of the Government of the United States.

Diversified Metal Products initial Complaint for Impleader filed in Idaho Court
September 8, 1993
 
U.S. Department of Justice Response to Diversified Complaint of Impleader
November 18, 1993
Denies in number 4 that IRS is an agency of the government of the United States.
 
Diversified Metal Products, Plaintiff, v. T-Bow Company Trust, IRS and Steve Morgan.
Case CV 93-405-E-EJL.
DATE is September 28, 1994.
 
Diversified Metal Products, Plaintiff, v. T-Bow Company Trust, IRS and Steve Morgan.
Case CV 93-405-E-EJL.
DATE is October 25, 1994.
 
Diversified Metal Products, Plaintiff, v. T-Bow Company Trust, IRS and Steve Morgan.
Case CV 93-405-E-EJL.
DATE is July 18, 1996
Statement is made in the Opinion of the Court in this case that the IRS can not sue or be sued! The problem is eo nomine with the IRS. The case is linked in the above case, but the case directly is Blackmar v. Guere, 342 U.S. 512 (1952)