OGDEN, Utah (AP) _ The Internal Revenue Service says a tax notice sent to a 5-year-old boy wasn't really a bill for $48,000 and it won't seize his toys.

The agency apologized Monday to Vickie Crowley and her son, Dustin, but said a closer reading of the notice would have clarified the situation. Crowley's lawyer said she couldn't understand the IRS' letter, either.

Dustin was worried about the feds' threat to take his property, which consists of a Big Wheel bike and various toys.

''They gave me a release of levy,'' Crowley said after talking to the IRS Monday. ''That releases Dustin of any levy, and he said they won't come and get his Big Wheel.''

IRS spokesman Jan Hadley said Dustin received a bill, but not for $48,000.

She said the IRS is trying to collect back taxes from a business that has gone bankrupt. Hadley declined to give the company's name, but said that part of the effort to collect involves the IRS sending bills to people who are shown on the company's records as owing it money.

Dustin got the letter, she said, because the IRS goofed.

''We tried to send the letters out to parents, and in this particular case we were unable to figure out who was the parent or the child,'' she said.

''But I can assure you that Dustin is not responsible, and if you read the letter, it says that.''

Crowley said she had never heard of the company that supposedly counted the Crowleys as creditors.

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SIOUX FALLS, S.D. (AP) - More than a century after Chief Red Cloud refused to sign a treaty allowing a road through Indian territory, the Pine Ridge Reservation is getting a stoplight.

''The Pine Ridge Reservation will remain the Land of Chief Red Cloud, but it will have a stoplight,'' said G. Wayne Tapio, mayor of Pine Ridge Village.

Tapio said the light, to be installed at the intersection of state Highway 407 and U.S. Highway 18, reflects progress.

''We are progressing and we have to grow with the flow of traffic,'' he said.

Pine Ridge Village is a community of 5,000 people in southwestern South Dakota. Traffic from outlying towns increases the risk of accidents during busy times of day, Tapio said.