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MOTTAHEDEH v. U.S.

No. 14-3267-cv.

794 F.3d 347 (2015)

Angela Lavi MOTTAHEDEH, as Trustee of the Trust Agreement dated November 8, 1993, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: July 28, 2015.

Attorney(s) appearing for the Case

Michael Levine , Levine & Associates, P.C., Scarsdale, NY, for Plaintiff-Appellant.

Anthony T. Sheehan , ( Joan I. Oppenheimer , on the brief), for Caroline D. Ciraolo , Principal Deputy Assistant Attorney General, Washington, DC, for Defendant-Appellee.

Before: CALABRESI, STRAUB, and LIVINGSTON, Circuit Judges.

On July 23, 2012, Appellant Angela Lavi Mottahedeh, acting in her capacity as trustee of an irrevocable trust (the "Trust"), filed a complaint against the United States pursuant to 26 U.S.C. § 7426, seeking a judgment of $2,915,000 in compensation for an alleged wrongful levy by the Internal Revenue Service...

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