NORRIS v. UNITED STATES

No. 80-2517.

524 F.Supp. 855 (1981)

Essie L. NORRIS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Tennessee, W. D.

June 26, 1981.


Attorney(s) appearing for the Case

James T. Reed, Jr., Manire & Pemberton, Memphis, Tenn., for plaintiff.

Rebecca Webb Wilson, Asst. U. S. Atty., Memphis, Tenn., Robert E. Rice, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


ORDER

WELLFORD, District Judge.

On September 24, 1980, the Court held a hearing on plaintiff's motion for a temporary restraining order. At the hearing, plaintiff sought to enjoin the Internal Revenue Service (IRS) from levying on her home as part of an attempt to collect delinquent taxes. The IRS attempted to invoke 26 U.S.C. § 7426, which is an anti-injunction statute for tax collection cases. At the close of the hearing, the Court, in an attempt...

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