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SCHEAFNOCKER v. C.I.R.

No. 08-2655.

642 F.3d 428 (2011)

Joanne R. SCHEAFNOCKER, Appellant v. COMMISSIONER OF INTERNAL REVENUE SERVICE.

United States Court of Appeals, Third Circuit.

Filed April 19, 2011.

Attorney(s) appearing for the Case

William C. Kaczynski, Esq. (Argued), Pittsburgh, PA, for Appellant.

Kathleen E. Lyon, Esq. (Argued), Teresa E. McLaughlin, Esq. , United States Department of Justice Tax Division, Henry C. Darmstadter, Esq. , Yonatan Gelblum, Esq. , United States Department of Justice, Tax Division, Civil Trial Section, Washington, DC, for Appellee.

BEFORE: FUENTES, HARDIMAN, and NYGAARD, Circuit Judges.

OPINION OF THE COURT

PER CURIAM.

Joanne Scheafnocker appeals the District Court's order dismissing her complaint, on a finding that her wrongful levy claim is time-barred. She raises procedural due process issues because she did not receive any notice that the IRS had levied funds she held jointly with her ex-husband. We conclude that Scheafnocker has sufficiently pleaded a constitutional claim with a distinct basis for jurisdiction. Therefore, we will vacate...

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