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UNITED STATES v. SHRIVER

Nos. 80-1733, 81-1013.

645 F.2d 221 (1981)

UNITED STATES of America, Appellant, v. James O. SHRIVER, Jr. and Judith Shriver and/or James O. Shriver, Jr., d/b/a Shriver Excavating & Hauling, Appellees. In the Matter of the Tax Indebtedness of James O. SHRIVER and/or James O. SHRIVER, Jr., d/b/a Shrivers Excavating & Hauling. In re UNITED STATES of America, Petitioner.

United States Court of Appeals, Fourth Circuit.

Decided March 27, 1981.

Attorney(s) appearing for the Case

Stephen G. Jory, U. S. Atty., Elkins, W. Va., M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Daniel F. Ross and Karl P. Fryzel, Attys., Tax Division, Dept. of Justice, Washington, D. C., on brief, for appellant.

James O. Shriver and Judith Shriver, pro se.

Before HAYNSWORTH, Chief Judge, BRYAN, Senior Circuit Judge, and WINTER, Circuit Judge.

HAYNSWORTH, Chief Judge:

Agents of the Internal Revenue Service sought in the district court and were denied an "Order to Enter" upon the farm of the taxpayers for the purpose of levying upon trucks and equipment said to be located there to satisfy the taxpayers' obligations for assessed but unpaid taxes. The district court denied the ex parte application "without prejudice to the institution of a civil action." The United States sought reconsideration, and the district...

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