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...
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