MEMORANDUM AND ORDER
MORAN, District Judge.
This case presents the issue of whether the Internal Revenue Service may, without warning, levy on a taxpayer's bank account when the only reason the taxpayer has an underpayment is that an IRS computer, without any request from the taxpayer, erroneously generated a refund check. This court holds that it cannot and orders that the levy be lifted.
FACTS
The facts in this case are few and not seriously...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.