UNITED STATES DISTRICT COURT
______________ DISTRICT
IN THE MATTER OF THE NO. CV
TAX INDEBTEDNESS OF
APPLICATION OF INTERNAL
REVENUE SERVICE TO ENTER
PREMISES TO EFFECT LEVY
AND DECLARATION IN
SUPPORT THEREOF
The Internal Revenue Service hereby applies to the Court, pursuant to
26 U.S.C. sec. 7402(a) for an order authorizing entry onto the business premises
of the above-captioned taxpayer for the purpose of seizing property located
therein which is subject to levy in satisfaction of such taxpayer's tax
liabilities, together with interest and costs as allowed by law.
The Supreme Court in G.M. Leasing Co. v. United States, 429 U.S.
338, 97 S. Ct. 619, 50 L. Ed. 2d 530 (1977), held that, in the fact situation
presented therein, forcible entry by Internal Revenue Service officials onto the
taxpayer's private premises without prior judicial authorization was an invasion
of the taxpayer's right of privacy. A judicial warrant for tax levies was found
necessary to protect against unjustified "intrusions into privacy" (G.M.
Leasing Corp. v. United States, supra, at pp. 352-358), or
"warrantless invasions into privacy" (Id. at page 358). Although the
opinion expressly stated that 26 U.S.C. sec. 6331 provides "...an authorization
for all forms of seizure," the Supreme Court found that section 6331,
"...is silent on the subject of intrusions into privacy" (Id., at pp. 357, 358).
Where a taxpayer refuses to pay his tax liabilities after notice and
demand therefor, a District Court has jurisdiction to issue an ex-parte entry
order pursuant to section 7402(a) of the Internal Revenue Code allowing other
Service to enter premises in order to collect delinquent taxes. 26 U.S.C. sec.
7402(a); Marshall v. Barlow's Inc., 436 U.S. 307, 322, fn. 19 98 S. Ct.
1816, 56 L. Ed. 2d 305 (1978); United States v. Asay, Jr., 614 F. 2d 655,
662 (9th Cir. 1980); United States v. Shriver, 645 F.2d 221 (4th Cir.
1981); United States v. Condo, 782 F.2d 1502 (9th Cir. 1986).
Written notice of any sale of seized property must, unless perishable
goods are involved, be given to the taxpayer and published prior to the sale.
In addition, Congress has provided appropriate remedies with respect to the
seizure itself. 26 U.S.C. sections 6337, 7426.
Submitted in support of this application is the declaration of the
applicant revenue officer.
DATED: __________
_________________________________ UNITED STATES
ATTORNEY
_________________________________ ASSISTANT
UNITED STATES ATTORNEY
| October 1997
| Tax Resource Manual 23
|