No. 12-15029.

777 F.3d 1042 (2015)

Logan R. VOLPICELLI, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed January 30, 2015.

Attorney(s) appearing for the Case

Brian P. Goldman (argued) and George G. Wolf , Orrick, Herrington & Sutcliffe LLP, San Francisco, CA; Mark S. Davies , Orrick, Herrington & Sutcliffe LLP, Washington, D.C., for Plaintiff-Appellant.

Joan I. Oppenheimer (argued), Attorney; Kathryn Keneally , Assistant Attorney General; John A. Nolet , Attorney, Department of Justice, Tax Division, Washington, D.C.; Daniel G. Bogden (of counsel), United States Attorney for the District of Nevada, for Defendant-Appellee.

Carlton M. Smith , Director, Benjamin N. Cardozo School of Law Tax Clinic, New York, NY, for Amicus Curiae.

Before: WILLIAM A. FLETCHER and PAUL J. WATFORD, Circuit Judges, and KEVIN THOMAS DUFFY, District Judge.


The plaintiff in this case, Logan Volpicelli, sued the Internal Revenue Service for wrongfully seizing roughly $13,000 that Volpicelli says belonged to him. The IRS thought the money belonged to Volpicelli's father and, upon seizing it, applied the funds to pay down the father's tax debts. At the time of...


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