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ALLIED/ROYAL PARKING L.P. v. U.S.

No. 97-55755.

166 F.3d 1000 (1999)

ALLIED/ROYAL PARKING L.P., a Limited Partnership; Robert Silberman; Bruce Silberman, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided February 1, 1999.

Attorney(s) appearing for the Case

Willard D. Horwich, Los Angeles, California, for the plaintiffs-appellants.

Donald B. Tobin, Tax Division, United States Department of Justice, Washington, D.C., for the defendant-appellee.

Before: GOODWIN, BOOCHEVER, and TASHIMA, Circuit Judges.

BOOCHEVER, Circuit Judge:

In this case, we must determine whether 26 U.S.C. § 7433(a) confers a taxpayer with standing to sue the United States where the Internal Revenue Service places a wrongful levy on property that does not belong to the taxpayer, but where the taxpayer nonetheless suffers an injury from the failure to release the levy.

FACTS

Allied/Royal Parking L.P. ("Allied") is a California limited partnership that provided parking management...

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