Logan Volpicelli v. United States

The plaintiff in this case, Logan Volpicelli, sued the Internal Revenue Service for wrongfully seizing roughly $13,000 that Volpieelli says belonged to him. The IRS thought the money belonged to Volpieelli’s father and, upon seizing it, applied the funds to pay down the father’s tax debts. At the time of the seizure (known as a levy), Volpieelli was 10 years old. He alleges that he did not find out about the levy until after he turned 18. A short time later, Volpieelli filed this action under 26 U.S.C. § 7426 (a)(1), which provides a cause of action and waives the United States’ sovereign immunity for claims alleging wrongful levy.

The problem for Volpieelli: Ordinarily, a suit for wrongful levy must be brought no later than nine months after the levy occurs. 26 U.S.C. § 6532 (c). Volpieelli filed his action more than eight years after the levy occurred. The government, as might be expected, moved to dismiss Volpicelli’s action as untimely. In response, Volpieelli conceded his failure to meet the statutory filing deadline but argued that the deadline should be equitably tolled until he reached the age of majority. (If Volpieelli prevails on this point, the government…