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SLY v. U.S.

No. 86-7773.

836 F.2d 1310 (1988)

Dona H. SLY and Joann E. Sly, Plaintiffs-Appellants, v. The UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

February 2, 1988.

Attorney(s) appearing for the Case

Dona H. Sly, pro se.

Joann E. Sly, pro se.

John T. Robertson, Gadsden, Ala., for plaintiffs-appellants.

Frank W. Donaldson, U.S. Atty., Caryl Privett, Asst. U.S. Atty., Birmingham, Ala., Michael L. Paup, Roger Olsen, U.S. Dept. of Justice, Gilbert S. Rothenberg, Tax Div., U.S. Dept. of Justice, Janet A. Bradley, Washington, D.C., for defendant-appellee.

Before ANDERSON and EDMONDSON, Circuit Judges, and CARR, District Judge.

ANDERSON, Circuit Judge:

This appeal presents the narrow issue of whether a tax is "paid" at the time the taxpayer's real property is seized by the Internal Revenue Service ("IRS") for collection of the tax or at the time of the sale of such property. We conclude that the tax is not "paid" until the seized property is sold.

I. FACTS

On March 4, 1981 and October 16, 1981, the IRS filed tax liens in the total...

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