Bank of Nevada v. United States

While the Internal Revenue Code of 1954 “contains a variety of important changes in the estate and gift tax areas”, it has left untouched the well established principle that the amount of an unpaid tax “shall be a lien in favor of the United States upon all property and rights to property” of the delinquent taxpayer.

No government worthy of the name will permit itself to be rendered incapable of collecting the public fisc.

At any rate, in this respect at least, the United States Government has not been left impotent.

1. Statement of Facts

The facts as found by the Court below were entirely stipulated. They may be summarized as follows — with especial regard to the chronology, since time-sequence is important here:

On November 15, 1954, certain Withholding and Federal Insurance Contributions Act taxes for the calendar year 1954 in the amount of $804.50 were assessed against J. D. Bentley of Las Vegas, Nevada, hereinafter referred to as the taxpayer. On the following day, the taxpayer was notified of this assessment and demand was made upon him to pay it, but he has refused to do so.

On January 12, 1955, a notice of tax lien pertaining to this assessment was filed with the…