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UNITED STATES v. MAUNEY

No. ST-C-86-41.

642 F.Supp. 1097 (1986)

UNITED STATES of America, Plaintiff, v. Eunice W. MAUNEY, Defendant.

United States District Court, W.D. North Carolina, Statesville Division.

September 3, 1986.

Attorney(s) appearing for the Case

Charles R. Brewer, U.S. Atty., Asheville, N.C., Betsy E. Burke, Atty., Tax Div., Department of Justice, Washington, D.C., for plaintiff.

Lacy H. Thornburg, Atty. Gen., William F. O'Connell, Sr. Deputy, Reginald L. Watkins, Sp. Deputy, Douglas A. Johnston, Asst. Atty. Gen., North Carolina Dept. of Justice, Raleigh, N.C., for defendant.

WOODROW WILSON JONES, District Judge.

The United States of America brought this action pursuant to Section 7401 of the Internal Revenue Code of 1954, (26 U.S. C.A. Section 7401), against the Defendant, Eunice Mauney, Clerk of the Superior Court of Catawba County, North Carolina, to enforce an administrative levy served in connection with the collection of federal taxes. A Notice of Levy was served under the provisions of Section 6331 of the Code, (26 U.S.C.A. Section...

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