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RAYMOND v. U.S.

No. 92-5569.

983 F.2d 63 (1993)

Samuel RAYMOND and Shirley J. Raymond, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 13, 1993.

Attorney(s) appearing for the Case

William T. Gamble, Wilson, Worley, Gamble & Ward, Kingsport, TN, Peter W. Mettler (argued and briefed), Mettler & Gilson, Palm Beach, FL, for plaintiffs-appellants.

Josh Eagle, U.S. Dept. of Justice, Tax Div., Gary R. Allen, Acting Chief (briefed), Teresa McLaughlin, Frank P. Cihlar, U.S. Dept. of Justice, Appellate Section Tax Div., Billie L. Crowe (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for U.S.

Before: GUY and RYAN, Circuit Judges; and CHURCHILL, Senior District Judge.

RALPH B. GUY, Jr., Circuit Judge.

Plaintiffs, Samuel and Shirley Raymond, appeal the dismissal of their 26 U.S.C. § 7433 action against the Internal Revenue Service. At issue is whether the IRS recklessly or intentionally disregarded the Internal Revenue Code or its regulations when the IRS, pursuant to its interpretation of § 6343(b) of the Code and Treasury regulation section 301.6343-1(b), returned money wrongfully levied upon to its rightful owner more...

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