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Tank was diagnosed with cancer. When his guardian, Victor Mills, attempted to withdraw money from his retirement plan to pay for treatment, the request was denied. Withdrawals for certain types of emergencies are allowed, but the American Bulldog’s cancer was not considered a qualified “unforeseeable emergency.” 
Mills says he told his plan administrator that it made no sense that he could have used the money to play for a roof, a furnace or a sidewalk but not a living creature.
He is appealing the ruling with the Internal Revenue Service, though it’s already too late for Tank. He passed away at the end of May.