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SCHUPPERT v. U.S.

No. 96-3206.

976 F.Supp. 781 (1997)

Fred SCHUPPERT, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, C.D. Illinois, Springfield Division.

September 11, 1997.

Attorney(s) appearing for the Case

Fred C. Schuppert, Effingham, IL, pro se.

Gerald H. Parshall, Jr., U.S. Dept. of Justice, Washington, DC, for defendant.

OPINION

RICHARD MILLS, District Judge.

"Of all debts, men are least willing to pay the taxes."

Ralph Waldo Emerson1

I. BACKGROUND

On April 10, 1996, the Internal Revenue Service ("IRS") levied $10,976.71 from an account at Ayars State Bank in Moweaqua, Illinois. Said monies were in the "WTP Group" account at Ayars State Bank. The IRS levied the $10,976.71 from the WTP Group account in an attempt...

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