Joseph Kivel Marilyn B. Mansour v. United States
Opinion
Opinion
Noonan, J.
Joseph Kivel and Marilyn B. Mansour (the plaintiffs) brought suit under 26 U.S.C. § 7426 (a)(1) and (b)(1) seeking relief from the seizure of their property by the Internal Revenue Service. The case turns on what, under federal tax law, is “a reasonable inspection” of the public index of deeds to real property in Orange County, California. The district court gave judgment in favor of the United States. We affirm.
FACTS
The relevant chain of title begins with Bobbie Morgan Lane, who was born Bobbie Maurene Fines. She was married in 1972 to Creal Morgan, subsequently deceased. She was married September 10, 1976 to Benjamin Ryan Lane. She subsequently used the names Bobbie Morgan Lane and Bobbie Morgan. The relevant history of her property is as follows:
1. On December 10, 1976 Benjamin R. Lane and Bobbie Morgan Lane, as husband and wife, purchased the residential real property at 33 Mainsail Drive, Newport Beach, County of Orange, California.
2. On September 12, 1977 the Internal Revenue Service recorded a federal tax lien against the property in the name of “Bobbie M. Morgan also know as Lane.”
3. On November 14, 1977 the Internal Revenue Service recorded a Certificate of…