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BLEAVINS v. BARTELS

No. 99-4292.

326 F.3d 887 (2003)

John C. BLEAVINS, Plaintiff-Appellee, v. Joel H. BARTELS, Roger Bay, and Vernon McGregor, Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided April 16, 2003.

Attorney(s) appearing for the Case

William A, McNutt (argued), Moore, Susler, McNutt & Wrigley, Decatur, IL, for plaintiff-appellee.

Michael P. Doyle (argued), Office of the Attorney General, Civil Appeals Division, Chicago, IL, Shermila Roy, Leher, Flaherty & Canavan, Wheaton, IL, for defendants-appellants.

Frank P. Cihlar, Department of Justice, Tax Division, Appellate Section, Washington, DC, for amicus curiae.

Before WOOD, Jr., RIPPLE, and ROVNER, Circuit Judges.

HARLINGTON WOOD, JR., Circuit Judge.

The Illinois Department of Revenue determined that plaintiff-appellee John Bleavins owed the state $11,415.70 in back taxes, penalties, and interest. Bleavins failed to respond to a notice and demand for payment; therefore, on May 2, 1995, Joel Bartels, an employee of the Illinois Department of Revenue, issued a seizure warrant pursuant to § 1109 of the Illinois Income Tax Act, 35...

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