So you think the IRS can freeze assets without a court order? In general, YES. Why would you be looking to Buy when you think SPNG is heading towards Bankruptcy?? Looks like a Gap between your thought and would be action!!! Bankruptcy can be a very good thing for any company. Very common for companies to come out of "protection", much stronger. Yes the Wells is HUGE, but I'm really looking for resignations. And the term "settled", is very LOLOLOLOL.