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O'BRYANT v. U.S.

No. 94-2230.

49 F.3d 340 (1995)

Raymond E. and Dorothy J. O'BRYANT, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided March 13, 1995.

Attorney(s) appearing for the Case

David L. Higgs, Husch & Eppenberger, Peoria, IL (argued), for Raymond E. and Dorothy J. O'Bryant.

Gary R. Allen, David E. Carmack (argued), Dept. of Justice, Tax Div., Appellate Section, Sally J. Schornstheimer, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Before COFFEY and KANNE, Circuit Judges, and MORAN, District Judge.

MORAN, District Judge.

The Internal Revenue Service (IRS) appeals the district court's grant of summary judgment in favor of two taxpayers, Raymond and Dorothy O'Bryant. The court held that the IRS impermissibly attempted to collect an erroneous tax refund from the O'Bryants by placing liens on their property and levying their assets. We affirm.

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