Charles M. Ferrel, Individual and as a Marital Community Devona Ferrel v. Ann Brown, and United States of America

77 F.3d 488 96-1 USTC P 50,157 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Charles M. FERREL, individual and as a marital community; Devona Ferrel, Plaintiffs-Appellants, v. Ann BROWN, Defendant, and United States of America, Defendant-Appellee. No. 94-36148. United States Court of Appeals, Ninth Circuit. Argued and Submitted Dec. 7, 1995. Decided Feb. 15, 1996. Before: FLETCHER, KOZINSKI and LEAVY, Circuit Judges. 1 MEMORANDUM * 1. 26 U.S.C. § 7426 2 The district court didn't err in denying Devona Ferrel's motion for injunctive relief because there was no levy against her separate property for the court to enjoin. As we've told her before, section 7426 allows a court to enjoin only an existing wrongful levy. See Ferrel v. Brown, 40 F.3d 1049, 1050 (9th Cir.1994) (per curiam); Ferrel v. Brown, 847 F.Supp. 1524, 1527 (W.D.Wash.1993). It doesn't allow a permanent injunction against hypothetical future levies--which is what she seeks. 3 Devona also appeals the…