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U.S. v. SAWAF

No. 94-1236.

74 F.3d 119 (1996)

UNITED STATES of America, Plaintiff-Appellee, v. Ali H. SAWAF and Elena V. Sawaf, Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided January 26, 1996.

Rehearing Denied March 19, 1996.

Attorney(s) appearing for the Case

Keith V. Morgan, U.S. Dept. of Justice, Tax Division, Washington, DC, Gary R. Allen, Acting Chief (briefed), David English Carmack (briefed), David A. Shuster (argued and briefed), U.S. Dept. or Justice, Appellate Section, Tax Division, Washington, DC, Michael L. Shiparski, Asst. U.S. Atty., Daniel M. LaVille, Office of U.S. Atty., W.D.Mich., Grand Rapids, MI, for plaintiff-appellee.

Robert C. Anderson (argued and briefed), Marquette, MI, for defendants-appellants.

Before: KEITH, DAUGHTREY, and PHILLIPS, Circuit Judges.

PHILLIPS, Circuit Judge.

This appeal requires us to decide whether the anti-alienation provision, § 206(d), of the Employee Retirement Income Security Act (ERISA) prohibits the Internal Revenue Service (IRS) from garnishing taxpayers' vested interest in an ERISA-qualified pension fund in order to satisfy an IRS judgment for unpaid taxes. The district court held that § 206(d) did not prohibit the garnishment and entered a garnishment order. On the taxpayers...

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