TAVARES v. UNITED STATES

No. 72-1427.

491 F.2d 725 (1974)

Clement A. TAVARES and Alice B. Tavares, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

January 30, 1974.


Attorney(s) appearing for the Case

Howard William Bailey, Fresno, Cal., for plaintiffs-appellants.

Dwayne Keyes, U. S. Atty., William R. Allen, Carolyn Just, U. S. Atty., Richard V. Boulger, Asst. U. S. Atty. in Charge, Fresno, Cal., Michael C. Durney, Meyer Rothwacks, Chief, Appellate Section, Scott P. Crampton, Asst. Atty. Gen., U. S. Dept. of Justice, Tax Div., Washington, D. C. for defendant-appellee.

Before MERRILL and WRIGHT, Circuit Judges, and KING, District Judge.


PER CURIAM:

Appellants-taxpayers protest the levy of the Internal Revenue Service upon bank accounts pursuant to notice of assessment following deficiency notice, all strictly in accordance with 26 U.S.C. § 6331. Appellants contend that Sniadach v. Family Finance Corporation, 395 U.S. 337, 89 S.Ct. 1820, 23 L.Ed.2d 349 (1969), requires that a judicial hearing be had prior to the taking of their property. The District Court ruled...

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