22:I[98912,["/_next/static/chunks/0asocxi83kb~5.js","/_next/static/chunks/0n4z.7yu76je-.js","/_next/static/chunks/0eyt_ou8dj52g.js","/_next/static/chunks/01bcia3bjqt9z.js","/_next/static/chunks/15egrlmmf_yst.js"],"CaseDetailGate"] 23:T420,Appellants-taxpayers protest the levy of the Internal Revenue Service upon bank accounts pursuant to notice of assessment following deficiency notice, all strictly in accordance with 26 U.S.C. § 6331 . Appellants contend that Sniadach v. Family Finance Corporation, 395 U.S. 337 , 89 S.Ct. 1820 , 23 L.Ed.2d 349 (1969), requires that a judicial hearing be had prior to the taking of their property. The District Court ruled against this contention and granted summary judgment for the United States. We affirm. The issue is foreclosed by Phillips v. Commissioner of Internal Revenue, 283 U.S. 589 , 51 S.Ct. 608 , 75 L.Ed. 1289 (1931). There it was stated: 283 U.S. at 595 , 51 S.Ct. at 611 . And, later: 283 U.S. at 599 , 51 S.Ct. at 612 . As recently as 1972 the Supreme Court has noted the distinction between Sniadach , which involved a private creditor, and Phillips , indicating that the former cast no doubt on the continued force of the latter. Fuentes v. Shevin, 407 U.S. 67, 90-92 , 92 S.Ct. 1983 , 32 L.Ed.2d 556 (1972). Judgment affirmed.24:T440,

Appellants-taxpayers protest the levy of the Internal Revenue Service upon bank accounts pursuant to notice of assessment following deficiency notice, all strictly in accordance with 26 U.S.C. § 6331 . Appellants contend that Sniadach v. Family Finance Corporation, 395 U.S. 337 , 89 S.Ct. 1820 , 23 L.Ed.2d 349 (1969), requires that a judicial hearing be had prior to the taking of their property. The District Court ruled against this contention and granted summary judgment for the United States. We affirm.

The issue is foreclosed by Phillips v. Commissioner of Internal Revenue, 283 U.S. 589 , 51 S.Ct. 608 , 75 L.Ed. 1289 (1931). There it was stated:

283 U.S. at 595 , 51 S.Ct. at 611 . And, later:

283 U.S. at 599 , 51 S.Ct. at 612 .

As recently as 1972 the Supreme Court has noted the distinction between Sniadach , which involved a private creditor, and Phillips , indicating that the former cast no doubt on the continued force of the latter. Fuentes v. Shevin, 407 U.S. 67, 90-92 , 92 S.Ct. 1983 , 32 L.Ed.2d 556 (1972).

Judgment affirmed.