Silence can only be equated with fraud where there is a legal or moral duty to speak or where an inquiry left unanswered would be intentionally misleading. ...  We cannot condone this shocking conduct by the IRS.  Our revenue system is based upon the good faith of the taxpayers and the taxpayers should be able to expect the same from government in its enforcement and collection activities ....  This sort of deception will not be tolerated and if this is the "routine" it should be corrected immediately.

 
[U. S. v. Tweel, 550 F.2d 297, 299 (1977), emphasis added]
[quoting U.S. v. Prudden, 424 F.2d 1021, 1032 (1970)]
 
 
 
 
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Bank Levy Procedure