HENRY S. DACANAY and LAURA LYNN DACANAY, Individually and as Representatives for all others similarly situated and the General Public. This is a national class action against:

GOVERNMENT OF GUAM

on behalf of those who allege claims for are individuals who paid income taxes to the Government of Guam pursuant to a Final Notice/Notice of Intent to Levy sent to them by the Government of Guam after July 22, 1998, and a tax lien which was filed by the Government of Guam without a Notice of Lien.Guam taxpayers paid taxes that were improperly collected, as they also received no Notices of Deficiency complying with the requirements of 26 U.S.C. §§ 6212(a) and 6213(a), and/or a Notice of Lien complying with the requirements of 26 U.S.C. § 6320 and/or a Final Notice/Notice of Intent to Levy complying with the requirements of 26 U.S.C. § 6330, and that their taxes were likewise improperly collected. The suit asks for punitive damages, cypres recovery, permanent injunctive relief, compensatory damages, consequential damages, exemplary damages, and restitution for the loss of benefits earned by Plaintiff(s), restitution and disgorgement of money received by Defendants as a result of their wrongful conduct, attorneys' fees, pre-judgment interest, and costs of suit.