The legal standard to effect a Writ of Entry is that the tax has been
assessed, notice and demand has been given to the taxpayer, the taxpayer has
refused or neglected to pay, and a factual basis (probable cause) exists for
concluding that property of the taxpayer is located on the premises. See In
re Carlson, 580 F.2d 1365 (10th Cir.1978); United States v. Shriver,
Jr., 645 F.2d 221 (4th Cir.1981). The legal standard in these cases does not
require that the circumstances be exigent. Nevertheless, a determination should
be made that the taxpayer is, indeed, recalcitrant, and that the revenue officer
has been unable to gain voluntary admittance to the property for purpose of
seizure.
In some districts, judges refer applications for Writs of Entry to the
local U.S. Magistrate Judge. That procedure is permissible under the Federal
Magistrates Act, 28 U.S.C. § 636(b). SeeMathews v. Weber, 423
U.S. 261 (1976).
In order to effectively support the collection efforts of the IRS, it
is important that the proposed pleadings be reviewed and submitted to the court
in an expeditious manner.