United States v. Daniel Dent

MEMORANDUM

Daniel Dent appeals the district court’s order granting the government partial summary judgment. We have jurisdiction pursuant to 28 U.S.C. § 1291 . Reviewing de novo, see Law Offices of Jonathan A. Stein v. Cadle Co., 250 F.3d 716, 718 (9th Cir. 2001), we affirm.

The IRS sent Dent a notice of levy instructing him to turn over (1) Thomas and Kathy Weathers’s “wages and salary that have been earned but not paid, as well as wages and salary earned in the future until this levy is released”; and (2) their “other income that you have now or for which you are obligated.” Dent contends that the notice of levy did not encompass the membership distributions and licensing fees that 911 Management was required to pay the Weatherses each month.

Dent argues that the IRS levied only upon wages, salary, and “other income” and that the Weatherses’ rights to the membership distributions and licensing fees were property interests and not “income.” Just as “we construe ‘salary or wages’ ... in accordance with its plain or natural meaning,” United States v. Wanland, 830 F.3d 947, 954 (9th Cir. 2016), we construe “income” as it is commonly understood.

“Income” is a broad term that…