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IN RE McINTYRE

No. 98-17192.

222 F.3d 655 (2000)

In re Jerry W. McINTYRE and Waltrout McIntyre, Debtors. Waltrout McIntyre, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed July 13, 2000.

Attorney(s) appearing for the Case

Waltrout McIntyre, Stockton, California, in pro se, for the plaintiff-appellant.

Loretta C. Argrett, William S. Estabrook, and Janet A. Bradley, United States Department of Justice, Washington, D.C., for the defendant-appellee.

Before: O'SCANNLAIN, LEAVY, and RYMER, Circuit Judges.

O'SCANNLAIN, Circuit Judge:

We must decide whether the Internal Revenue Service may levy upon ERISA-regulated pension benefits to satisfy a husband's tax debt against the claim that the wife has a vested interest in half of those benefits under community property laws.

I

Waltrout McIntyre's husband and co-debtor, Jerry McIntyre, owed almost $300,000 in overdue federal income taxes for the years 1983-1995. In 1996, the Internal Revenue Service ("IRS...

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