Time: Mon Dec 08 17:54:24 1997
To: Chris Kerr <ckerr@netcom.com>
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: DCUS for Civil Action
Bcc: sls

We tore this apart, piece-by-piece,
in USA v. Knudson, now loaded in
the Supreme Law Library.

Check it out.

No library cards required!  :)

/s/ Paul Mitchell,
Candidate for Congress

At 11:25 PM 12/7/97 -0800, you wrote:
>Hi Paul,
>This chain of steps is heartning.  Notice it leads to the DCUS.  Very 
>The IRS is well aware of the proper procedures, as the Internal Revenue
>Manual states under the heading "Legal Reference Guide for Revenue
>      "A proper levy against any amounts held as due and owing by
>employers, banks, and stockholders, etc. must issue from a warrant of
>distraint and not mere notice". The manual cites United States v O'Dell
>160 F2d 304. [emphasis added]
>As to the proper judicial proceedings:
>      "No civil action for the collection or recovery of taxes, or of any
>fine, penalty, or forfeiture, shall be commenced unless the Secretary
>authorizes or sanctions the proceedings and the Attorney General or his
>delegate directs that the actions be commenced. 26 U.S.C. 7401
>Note the requirement for a "civil action". Further, 26 U.S.C. 7403(a)
>      "Filing - In any case where there has been a refusal or neglect to
>pay any tax, or to discharge any liability in respect thereof, whether or
>not levy has been made, the Attorney General or his delegate, at the
>request of the Secretary, may direct a civil actionto be filed in a
>district court of the United States to enforce the lien of the United <--
>States under this title with respect to such tax or liability or to
>subject any property, of whatever nature, of the delinquent, or in which
>he has any right, title, or interest, to the payment of such tax or
>liability..." [emphasis added]
>No doubt you already knew.  Oh well. <g>

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