What are the defenses for failure to comply with a tax levy?
MultiRegion, United States of America
The following excerpt is from U.S. v. Redevelopment Agency of City of Oakland, 111 F.3d 139 (9th Cir. 1997):
There are two defenses for failure to comply with a tax levy: 1) the party is not in possession of the taxpayer's property, or 2) the property is subject to a prior judicial attachment or execution. United States v. National Bank of Commerce, 472 U.S. 720, 721-22 (1985); Hemmen, 51 F.3d at 887-88.
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.
Other Questions
Is a failure to comply with a court order a dismissal for failure to prosecute or comply with local rules? (MultiRegion, United States of America)
Can a failure to comply with a government regulation be a defense to a subsequent failure to submit to induction? (MultiRegion, United States of America)
What is a defense lawyer's duty to investigate the defense counsel's "most important defense"? (MultiRegion, United States of America)
What is the government's failure to assist the defense by disclosing information material to the defense? (MultiRegion, United States of America)
What is the test for dismissing a case for failure to prosecute, or failure to comply with a court order? (MultiRegion, United States of America)
In a motion to vacate and remand the convictions for failure to comply with the Jencks Act, is the failure of the evidence sufficient to grant a new trial? (MultiRegion, United States of America)
Is entrapment the defense defense defense theory? (MultiRegion, United States of America)
Can a self defense claim to charges of receipt or possession of a firearm be considered a defense duress, coercion, or self defense? (MultiRegion, United States of America)
What is the test for dismissing an action for failure to prosecute or failure to comply with a court order? (MultiRegion, United States of America)
What is the impact of a defense counsel's failure to request specific instructions for a jury? (MultiRegion, United States of America)
