Craig v. United States

30 F.3d 139 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Albert B. CRAIG; Sheila J. Craig, Plaintiffs-Appellants, v. UNITED STATES of America, dba Internal Revenue Service; Robert E. Wenzel, Director, Service Center of the Internal Revenue Service; John Doe, Chief, Collection Branch, Internal Revenue Service; Oregon State Board of Higher Education; Neal Halter, Control Accountant of the Oregon State Board of Higher Education, Defendants-Appellees. No. 92-35400. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 2, 1993. Decided Aug. 4, 1994. Before: REINHARDT, BRUNETTI, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM * 2 The Internal Revenue Service (IRS) served a wage levy on Sheila Craig's employer, the Oregon State Board of Higher Education (OSBHE), in order to collect taxes, interest, and penalties for the 1988 tax year. The levy showed a total amount due of $13,140.38. After sending letters to OSBHE and the IRS contesting the levy, Sheila and…