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SMITH v. U.S.

No. 85-1719.

834 F.2d 166 (1987)

James L. SMITH, Plaintiff-Appellant, v. UNITED STATES of America, Internal Revenue Service, Commissioner of Internal Revenue, and Norrell C. Smith, Defendants-Appellees, Sun Refining & Marketing Co., Defendant.

United States Court of Appeals, Tenth Circuit.

December 2, 1987.

Attorney(s) appearing for the Case

William A. Cohan, Denver, Colo. (Robert A. Flynn, Tulsa, Okl., on the brief) for plaintiff-appellant.

Matthew J. Anderton, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Richard W. Perkins, Attys., Tax Div., Dept. of Justice, Washington, D.C.; and Layn R. Phillips, U.S. Atty., were also on the brief) for defendants-appellees.

Before McKAY, McWILLIAMS, and BALDOCK, Circuit Judges.

BALDOCK, Circuit Judge.

Plaintiff-appellant James L. Smith (taxpayer) brought this action against various government defendants and his private employer on July 8, 1983, seeking: (1) injunctive relief from a federal tax levy on his wages, (2) restitution of monies collected pursuant to that levy, and (3) attorney's fees. The levy was based on an IRS assessment of taxpayer's 1981 tax liability in the amount of $13,975.59. On April 22, 1983, a notice of levy was issued...

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