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AMWEST SUR. INS. CO. v. U.S.

No. 93-2915.

28 F.3d 690 (1994)

AMWEST SURETY INSURANCE COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 1, 1994.

Attorney(s) appearing for the Case

H. Andrew Sonneborn (argued), Linder & Hollowell, Indianapolis, IN, Stanley Haren, Bush & Berger, Woodland Hills, CA, for plaintiff-appellant.

John J. Thar, Asst. U.S. Atty., Office of the U.S. Atty., Indianapolis, IN, Gary R. Allen, William S. Estabrook, Randolph L. Hutter (argued), Steven E. Cole, Department of Justice, Tax Div., Appellate Section, Washington, DC, for defendant-appellee.

Before CUMMINGS, CUDAHY, and MANION, Circuit Judges.

MANION, Circuit Judge.

The plaintiff, Amwest Surety Insurance Company ("Amwest"), filed an action against the United States for wrongful tax levy pursuant to 26 U.S.C. § 7426(a)(1). The district court dismissed Amwest's complaint for lack of subject matter jurisdiction because Amwest had failed to bring its action within nine months from the date of the levy as required by 26 U.S.C. § 6532(c)(1). The district court also rejected Amwest's contention that...

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