Time: Mon Dec 08 17:54:24 1997 To: Chris Kerr <ckerr@netcom.com> From: Paul Andrew Mitchell [address in tool bar] Subject: SLS: DCUS for Civil Action Cc: Bcc: sls References: We tore this apart, piece-by-piece, in USA v. Knudson, now loaded in the Supreme Law Library. Check it out. No library cards required! :) /s/ Paul Mitchell, Candidate for Congress http://supremelaw.com At 11:25 PM 12/7/97 -0800, you wrote: >Hi Paul, > >This chain of steps is heartning. Notice it leads to the DCUS. Very >nice. >_______________________________________________________________________ > >The IRS is well aware of the proper procedures, as the Internal Revenue >Manual states under the heading "Legal Reference Guide for Revenue >Officers": > > "A proper levy against any amounts held as due and owing by >employers, banks, and stockholders, etc. must issue from a warrant of >distraint and not mere notice". The manual cites United States v O'Dell >160 F2d 304. [emphasis added] > >As to the proper judicial proceedings: > > "No civil action for the collection or recovery of taxes, or of any >fine, penalty, or forfeiture, shall be commenced unless the Secretary >authorizes or sanctions the proceedings and the Attorney General or his >delegate directs that the actions be commenced. 26 U.S.C. 7401 > >Note the requirement for a "civil action". Further, 26 U.S.C. 7403(a) >states: > > "Filing - In any case where there has been a refusal or neglect to >pay any tax, or to discharge any liability in respect thereof, whether or >not levy has been made, the Attorney General or his delegate, at the >request of the Secretary, may direct a civil actionto be filed in a >district court of the United States to enforce the lien of the United <-- >States under this title with respect to such tax or liability or to >subject any property, of whatever nature, of the delinquent, or in which >he has any right, title, or interest, to the payment of such tax or >liability..." [emphasis added] >________________________________________________________________________ > >No doubt you already knew. Oh well. <g> > <snip>
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