UNITED STATES OF AMERICA AND AMY F. ZELNIK, SPECIAL AGENT, INTERNAL REVENUE SERVICE, APPELLEES, v. MUNICIPAL BOND AND COLLECTION SERVICES, INC., APPELLANT. No. 86-1340.United States Court of Appeals, Third Circuit.Submitted Pursuant To Third Circuit Rule 12(6) December 2, 1986. Decided January 20, 1987. Howard Philip Newman, Langhorne, Pa., for appellant. Roger M. Olsen, Asst. Atty. […]