In re Gerwig
In Re Tax Indebtedness of Gerwig
Opinion
Opinion
Takasugi, J.
MEMORANDUM
The United States Attorney has made an ex parte application to this court for an order authorizing entry into taxpayer’s premises by Internal Revenue Service (IRS) agents to seize property therein in satisfaction of allegedly unpaid federal taxes. Pursuant to 26 U.S.C. § 7402 (a), this court has jurisdiction to issue such an order.
According to the affidavit of the revenue officer, filed with the application, an assessment of tax, pursuant to I.R.C. §§ 6201, 6202 and 6303, has been made against the taxpayer. The type of tax involved is Withholding, Federal Insurance Contributions Act (WT:FICA). The affidavit states that, pursuant to I.R.C. §§ 6303 and 6321, demand for payment has been made on two occasions and that the taxpayer has refused to pay the full amount of the tax assessed within ten (10) days of the notice and demand and that this neglect and refusal continues.
By reason of the assessment, a lien has arisen on all property and rights to property of the taxpayer as prescribed by I.R.C. §§ 6321 and 6322. A levy may now be made on the property.
The ex parte procedure used herein is without notice to the taxpayer. While a prompt post-seizure remedy prior to…