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CAPITAL TRACING, INC. v. U.S.

No. 92-55885.

63 F.3d 859 (1995)

CAPITAL TRACING, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 17, 1995.

Attorney(s) appearing for the Case

Arnold I. Weber, San Francisco, CA, for plaintiff-appellant.

Kevin M. Brown, Tax Div., Dept. of Justice, Washington, DC, for defendant-appellee.

Before: NELSON, REINHARDT, and BRUNETTI, Circuit Judges.

BRUNETTI, Circuit Judge:

On January 6, 1992, Plaintiff/Appellant Capital Tracing, Inc. ("Capital") filed a wrongful levy action against the United States under 26 U.S.C. § 74261 based on the Internal Revenue Service's ("IRS") notice of levy filed on August 22, 1985. The district court dismissed the action on May 8, 1992, for lack of subject matter jurisdiction, finding that the time for filing a wrongful levy action under § 7426...

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